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Taxpayer compliance is a key factor in optimizing state revenue, given that taxes are the primary source of funding for various national development programs. However, in practice, Indonesia still faces various challenges in improving taxpayer compliance, particularly among individual taxpayers, as indicated by the persistent gap between the number of registered taxpayers and those actively fulfilling their tax obligations. This situation indicates that increasing compliance does not solely depend on existing policies but is also influenced by various other internal and external factors. This study aims to analyze the factors influencing individual taxpayer compliance through a literature review approach, focusing on tax literacy, the use of information technology, and the implementation of the CoreTax Administration System (CTAS). The method used is to examine and synthesize various relevant previous studies to gain a more comprehensive understanding. The results of the study indicate that tax literacy plays a significant role in increasing taxpayer understanding and awareness, the use of information technology can provide convenience, efficiency, and accessibility in the tax process, while the implementation of CTAS contributes to increasing transparency and data integration within the tax administration system. Overall, these three aspects are interrelated and play a role in forming a more effective tax ecosystem in encouraging optimal and sustainable improvements in taxpayer compliance.

The Regional Public Library of Sidoarjo Regency plays an important role as a public facility in supporting the development of community literacy. Along with population growth and the advancement of the education sector, the library is required to provide spaces that are comfortable, safe, and inclusive for all users. However, existing conditions indicate various architectural problems that potentially hinder the optimal function of the library. This study aims to identify architectural issues at the Regional Public Library of Sidoarjo Regency, including building conditions, spatial layout, user comfort, and the availability of thematic literacy facilities and inclusive spaces. The research method employed observation and literature review. Field observation was conducted to document the actual conditions of the building and library facilities, while the literature review focused on library standards, building regulations, and relevant architectural theories. The results show that although the library building is structurally adequate, the quality of space has not fully met the required standards of comfort, safety, and functionality. The spatial arrangement remains conventional and lacks flexibility, limiting its ability to support diverse literacy activities. In addition, thematic literacy facilities and the application of inclusive design principles are still limited. This study concludes that architectural development efforts are needed, focusing on improving spatial quality, implementing adaptive spatial planning, and providing more diverse and inclusive literacy facilities. The findings are expected to serve as a reference for future development planning of the Regional Public Library of Sidoarjo Regency in order to enhance its role as an educational public space and a community literacy center.

This study examines the application of innovation in public services based on digital technology as a strategic approach to improve the effectiveness, efficiency, transparency, and overall quality of government services. The digitization of service delivery through e-government initiatives, smart governance frameworks, and various applications such as SEPP, E-Lapor, JAKI, and OpenSID has been proven to accelerate administrative processes, simplify complex bureaucratic procedures, and significantly expand public access to services. In addition, these digital platforms contribute to more inclusive and user-oriented public service systems. The purpose of this study is to analyze the effectiveness of technology in improving service delivery and to identify strategic steps that can be taken to address the challenges associated with service innovation in the public sector. Qualitative research methods were applied, utilizing data collection techniques through an extensive literature review of relevant academic and policy sources. The findings illustrate that technology-based innovation not only supports improved service performance but also strengthens accountability, responsiveness, and public participation in governance processes.

The elderly population in Indonesia, particularly in Surabaya, has been growing significantly, making the need for facilities serving the elderly increasingly urgent. Elderly rehabilitation services must be provided holistically, covering four main aspects: social, health, psychological, and spiritual. However, the implementation of holistic services in some nursing homes still shows differences in quality and has not fully met the expected standards. This study aims to analyze and compare holistic services in two nursing homes, namely Griya Lansia Husnul Khatimah in Malang and UPTD Griya Wreda Jambangan in Surabaya. The method used in this study is descriptive-qualitative comparison, with a field observation approach and a literature review to establish assessment criteria based on the four aspects of holistic services. The research results show that both nursing homes analyzed have shortcomings in the social and psychological service aspects. This indicates a gap in the quality of services received by the elderly in both homes, which needs attention to ensure that holistic services can be applied more effectively and in line with the established standards. This study is expected to provide recommendations for improving the quality of services in nursing homes in Indonesia.

Bullying is a social problem that still frequently occurs in elementary school settings and may negatively affect children’s psychological development. Improving knowledge from an early age is one of the preventive efforts to reduce bullying behavior. This study aimed to determine the effectiveness of the educational snakes and ladders game as a learning medium in improving students’ knowledge about bullying at SD Negeri 3 Wonorejo, Karanganyar. This study employed a pre-experimental one-group pretest-posttest design. The subjects were 23 fourth- and fifth-grade students. The instrument was a questionnaire assessing knowledge of bullying. The results showed an increase in the students’ average knowledge scores after the intervention using the Snakes and Ladders game. This medium was proven to deliver educational messages in an interesting, enjoyable, and effective way, while also encouraging positive interaction among students during the learning process. The educational snakes and ladders game can therefore be used as an alternative educational medium for bullying prevention in elementary schools.

This study aims to analyze the governance of health service policies in improving the quality of public services in Semarang City. Health services are one of the essential sectors in public service delivery that require policies which are effective, transparent, and responsive to community needs. This research employs a qualitative approach with a descriptive method to understand the processes of policy formulation, implementation, and coordination among actors in the governance of health service policies. Data were collected through literature review, policy documentation, and analysis of health service delivery practices at the local government level. The results indicate that the governance of health service policies in Semarang City has undergone several improvement efforts through the strengthening of regulations, enhanced inter-agency coordination, and the utilization of health service innovations. However, several challenges remain, such as limited resources, inequality in service access, and the need to improve the quality of human resources in the health sector. Therefore, strengthening policy governance that is more collaborative, accountable, and community-oriented is necessary to sustainably improve the quality of health services. This study is expected to contribute to the development of public policy, particularly in the field of regional health service delivery.

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

This study aims to develop and implement an artificial intelligence-based reading learning application using Deep Learning technology to enhance the literacy skills of eighth-grade junior high school students. The research employed the Kemmis & McTaggart Classroom Action Research model combined with a mixed-methods approach. Data collection involved pretests and posttests, complemented by observations, interviews, and questionnaires. The findings revealed that the use of this application significantly improved students' reading comprehension, question-answering skills, and overall engagement in the learning process. Key features of the application, such as adaptive learning technology, allowed for real-time adjustments to the difficulty level of the material, which catered to each student’s individual learning pace. Additionally, the provision of instant feedback enhanced the learning experience by helping students understand their progress and areas for improvement. These results suggest that the application is an effective tool in fostering literacy development and aligns with the goals of the Independent Curriculum. Consequently, this Deep Learning-based application offers a promising innovation for improving student literacy skills in the digital age. 

Bullying is a social problem that still frequently occurs in elementary school settings and may negatively affect children’s psychological development. Improving knowledge from an early age is one of the preventive efforts to reduce bullying behavior. This study aimed to determine the effectiveness of the educational snakes and ladders game as a learning medium in improving students’ knowledge about bullying at SD Negeri 3 Wonorejo, Karanganyar. This study employed a pre-experimental one-group pretest-posttest design. The subjects were 23 fourth- and fifth-grade students. The instrument was a questionnaire assessing knowledge of bullying. The results showed an increase in the students’ average knowledge scores after the intervention using the Snakes and Ladders game. This medium was proven to deliver educational messages in an interesting, enjoyable, and effective way, while also encouraging positive interaction among students during the learning process. The educational snakes and ladders game can therefore be used as an alternative educational medium for bullying prevention in elementary schools.

Stunting is one of the chronic nutritional problems that remains a major challenge in health development in Indonesia. This condition not only affects children’s physical growth but also influences cognitive development, productivity, and the quality of human resources in the future. The government has developed various policies to accelerate the reduction of stunting through specific and sensitive intervention approaches implemented in an integrated manner across sectors. Semarang, as one of the urban areas in Indonesia, has also implemented these policies through various health, nutrition, sanitation, and community empowerment programs. This study aims to analyze the policies of specific and sensitive interventions in addressing stunting in Semarang and to identify factors influencing the effectiveness of their implementation. This research uses a qualitative approach with a policy study method through document analysis, observation, and interviews with relevant stakeholders such as the health office, community health centers, and other local government agencies. Data analysis was conducted descriptively by examining program integration, inter-agency coordination, and community participation in policy implementation. The results show that the implementation of specific and sensitive intervention policies in Semarang has been carried out through various programs such as maternal and child nutrition services, improved access to sanitation, health education, and family empowerment. However, several challenges remain, including suboptimal cross-sector coordination, limited resources, and varying levels of public understanding regarding stunting prevention. Therefore, strengthening policy governance, improving synergy among institutions, and enhancing community participation are necessary to ensure that efforts to accelerate stunting reduction can be implemented more effectively and sustainably.

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

Asthma is a heterogeneous disease characterized by chronic inflammation of the airways and respiratory symptoms such as wheezing, shortness of breath, chest tightness, and cough, which vary over time in both frequency and severity. This condition is accompanied by limitations in expiratory airflow, which can be either reversible or persistent. In asthma patients, especially those treated in the Emergency Department (ED), a common nursing problem is ineffective airway clearance due to mucus accumulation and bronchospasm. One strategy to address this is the administration of warm drinking water, aimed at improving airway clearance. The design used in this final nursing scientific paper is a qualitative case study with an intervention of warm water intake. The subjects of this study consisted of 3 asthma patients in the ED, and the intervention was conducted from January 3-11, 2026, at the Emergency Department of Charitas Hospital Km.7 Palembang. Airway clearance was measured before and after the intervention, which involved giving 200 ml of warm water at 38ºC, without a control group. After the intervention, all three patients showed improved airway clearance, indicated by more effective coughing, decreased sputum production, reduced wheezing, improved breathing patterns, and improved respiratory rate. The implementation of this evidence-based practice (EBP) is expected to provide additional information regarding the use of nonpharmacological therapy, specifically the administration of warm drinking water, in asthma patients with ineffective airway clearance.

This study aims to analyze the effect of green accounting and carbon emission disclosure on firm value in palm oil sector issuers listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program during the 2020–2024 period. Green accounting is proxied using the PROPER rating, which reflects a company's environmental management performance, while carbon emission disclosure is measured based on the level of carbon emission disclosure in the company's annual report or sustainability report. This study uses a quantitative approach with panel data regression analysis. The sampling technique used was purposive sampling, with the criteria being palm oil companies listed on the IDX, participating in PROPER, and consistently publishing annual reports throughout the study period. The data used are secondary data obtained from financial reports, sustainability reports, and official publications related to PROPER. The results are expected to show that the implementation of green accounting has a positive effect on firm value, as it reflects the company's commitment to sustainability and increases investor confidence. Furthermore, carbon emission disclosure is expected to have a positive effect on firm value, depending on market perception and the quality of environmental information disclosure. This research is expected to contribute to the development of environmental accounting literature and serve as a reference for regulators, investors, and company management in improving transparency and environmental performance to create sustainable corporate value.

 Low student thesis completion productivity is a challenge in higher education, particularly at UIN Palangka Raya. Thesis writing requires self-regulation skills and time discipline to enable students to complete their final assignments effectively and on time. This study aims to analyze the role of self-regulated learning and time discipline in improving the thesis completion productivity of final-year students. The study used a qualitative approach with a case study design of five final-year students who were in the process of completing or had completed their theses. Data collection techniques included in-depth interviews, limited observation, and documentation. The data were then analyzed using the Miles and Huberman interactive model through the stages of data reduction, data presentation, and conclusion drawing. The results indicate that self-regulated learning plays a role in helping students plan goals, control motivation and emotions, and conduct consistent self-evaluation. Time discipline has been proven effective in reducing procrastination through the implementation of daily schedules, prioritization, and distraction management. Therefore, the integration of self-regulated learning and time discipline is an important strategy in increasing the thesis completion productivity of students and supporting sustainable academic success.

This study aims to analyze and evaluate the effectiveness of bureaucratic reform in realizing good governance and improving the quality of public services in Indonesia. The research employs a library research method by reviewing various relevant academic sources, including journals, books, and official reports. The findings indicate that bureaucratic reform has a positive impact on enhancing efficiency, effectiveness, transparency, and accountability in public administration. The implementation of reforms through service digitalization, procedural simplification, and the application of standard operating procedures (SOPs) has significantly improved the quality of public services, particularly in terms of speed, accessibility, and service certainty. Furthermore, bureaucratic reform promotes the implementation of good governance principles, such as transparency, participation, and accountability. However, several challenges remain, including resistance to change, limited human resource competencies, and uneven policy implementation across government institutions. Therefore, continuous efforts are required through capacity building, strengthening monitoring systems, and optimizing the use of information technology to ensure the sustainability and success of bureaucratic reform.

Gillnet fisheries play an important role in supporting the local economy and the welfare of coastal communities. However, fishermen still face challenges related to unequal access to livelihood assets and high vulnerability to external factors such as seasonal changes, catch fluctuations, market pressures, and environmental conditions. This study aimed to analyze the level of vulnerability, identify livelihood assets, and formulate strategies for sustainable livelihood development among gillnet fishing communities. The study was conducted in Margasari and Muara Gading Mas Villages in September 2025 using a mixed-method approach, combining questionnaires, in-depth interviews, and field observations. Samples were selected through purposive sampling, and data were analyzed using descriptive quantitative and qualitative methods supported by a Likert scale. The results showed that fishermen’s vulnerability is relatively high (54.5%), affecting income stability. Social (81.4%) and natural (78.7%) assets are relatively strong, while human (38.6%), physic (48.3%), and financial (43.20%) assets remain relatively low. Limited education, lack of training, and restricted access to financial resources are the main constraints, leading to low adaptive capacity and limited livelihood diversification. Recommended strategies include improving human resource capacity, strengthening access to financial capital, and developing livelihood diversification based on local potential. These efforts are expected to enhance household economic resilience and support sustainable livelihoods among gillnet fishing communities.

English is an international language that plays a vital role in education and technology; therefore, students are required to master reading comprehension skills, especially narrative texts, to face the challenges of globalization. This study, entitled "Improving Students' Reading Comprehension of Narrative Texts Through Storytelling Activities Using Webtoons in Grade I of MA Daruttholibin Watumalang," aims to improve students' reading comprehension of narrative texts through storytelling activities using Webtoons as a learning medium. This study employed a Classroom Action Research (CAR) design conducted in two cycles, each consisting of planning, action, observation, and reflection. Data were collected using descriptive qualitative methods through interviews, tests, and classroom observations. The research procedure began with a pre-test, followed by the implementation of treatment and post-tests in each cycle. The findings indicate that the use of storytelling supported by Webtoons effectively improved students' reading comprehension. This improvement was reflected in students' increased learning motivation, better understanding of narrative text elements, and improved ability to accurately retell stories.

Along with the rapid growth of digital media, various forms of digital transactions have also developed.1 This development has driven changes in the payment system in Indonesia, one of which is through the implementation of QRIS (Quick Response Code Indonesian Standard). Despite its increasingly widespread use, there are still few studies that systematically examine user perceptions and the effectiveness of QRIS in improving transaction efficiency and strengthening the digital financial system. The purpose of this study is to identify and comprehensively analyze the results of previous studies related to QRIS use through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar and Garuda using the keywords "QRIS use", "QRIS payment system", and "QRIS transaction tool". The results show that QRIS can improve the efficiency and convenience of digital transactions, both for consumers and businesses, and facilitate the integration of financial services in a single platform. This study also aims to analyze the use of QRIS in public services. Using a descriptive qualitative research method, research data was taken from the results of searches of reliable sources including official websites, academic literature, theses, and national scientific journals relevant to the research topic. Thus, this may indicate that the success of QRIS is influenced by effective socialization, public awareness of transaction security, and equitable access to technology. The implications of this research provide a useful literature map for policy development and further studies in the field of digital finance.

This study analyzes the governance performance of information systems at the Career Center of Universitas Muhammadiyah Jambi using the COBIT 2019 framework. The primary objective is to evaluate the maturity level of IT governance and provide recommendations to enhance the efficiency and effectiveness of information systems in supporting the institution’s strategic objectives. Data were collected through interviews, observations, and questionnaires involving system users and decision-makers within the Career Center. The findings indicate that several areas require greater attention, particularly Managed IT Changes, Managed Risk, and Managed Operations. These domains are considered critical in improving the management and reliability of the existing information systems. The study also identifies several challenges affecting system performance, including limited system integration, insufficient human resources, and the use of outdated technology. Based on these findings, the research recommends strengthening the organizational structure, improving the competence of human resources, and optimizing IT processes in accordance with COBIT 2019 standards. Implementing these improvements is expected to increase IT governance maturity, enhance service quality for students and alumni, and better support the university’s strategic development goals.