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Muhammad Akhdan Mizanulhaq; Firganefi Firganefi; Fristia Berdian Tamza

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the crime of fertilizer counterfeiting in the Kalianda area, South Lampung, which is a form of economic crime with a significant impact on the agricultural sector. Fertilizer counterfeiting not only harms farmers financially, but also disrupts the distribution of subsidized fertilizers and lowers trust in the legal system. This crime is driven by various factors, including economic incentives, weak supervision, and inadequate regulations. In addition, the existence of illegal distribution networks and the lack of effectiveness of law enforcement also exacerbate the problem. This study uses a normative juridical approach to analyze the legal aspects that govern the crime of fertilizer counterfeiting, as well as an empirical approach through interviews with law enforcement officials in the South Lampung Regional Police area. The results of the study show that the rampant counterfeiting of fertilizers is caused by economic pressure, weak law enforcement, and low public legal awareness. This practice is often carried out in a covert manner and is difficult to prove technically in the field. In addition, the alleged involvement of certain individuals in the illegal distribution network adds to the complexity of handling cases. This study recommends reforming the fertilizer distribution system that is more transparent, increasing supervision by law enforcement officials and related agencies, and strengthening regulations with the application of stricter sanctions. Efforts to increase public legal awareness are also an important aspect in preventing similar crimes in the future. In addition, the need for synergy between law enforcement officials, local governments, and the community is the main key in tackling this economic crime. The development of fertilizer distribution tracking technology, as well as education to farmers about the characteristics of real and fake fertilizers, is expected to be able to strengthen the protection system at the grassroots level.

Yulian Jitmau; Yudhanto Satyagraha Adiputra; Eki Darmawan

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The scarcity of subsidized 3-kilogram LPG in Tanjungpinang City has become a crucial public issue, primarily due to inaccurate distribution. The Puan Molek Card program was designed as an innovative solution to reorganize the LPG subsidy distribution mechanism to make it more manageable and in favor of poor households and eligible MSMEs. An evaluation based on William Dunn's six dimensions showed that in the initial phase, the program's effectiveness and efficiency were quite high, supported by collaborative data collection between local governments, neighborhood associations (RT/RW), and community social institutions. The card also provided convenient access and reduced the potential for hoarding by irresponsible individuals. However, over time, inconsistent card use and weak oversight caused the program's effectiveness to decline. Many residents returned to using ID cards (KTP) as a substitute, opening new opportunities for distribution irregularities. This indicates that the dimensions of accuracy and accountability have not been maintained sustainably. The study also noted that although LPG distribution was relatively smooth, there is a long-term potential for declining public trust if the government does not immediately implement improvements. Therefore, the main recommendations are strengthening the digital-based monitoring system to record LPG subsidy transactions in real time, as well as integrating the Puan Molek Card with population data to prevent misuse. Furthermore, local governments need to intensify public awareness campaigns on the importance of card use and conduct regular field monitoring. Cross-sector collaboration, including with Pertamina, distribution agents, and independent oversight bodies, is also needed to ensure the program returns to its primary objective: ensuring that the 3-kilogram LPG subsidy reaches those entitled to it.

Itsna Tifani Barokatur Rizqoh

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The presence of a strong trademark is also a determining factor for the success of a business in today's digital era. An attractive and professional brand design can differentiate the products or services sold from what competitors offer. However, not all business actors, especially enterpreneur activists, have sufficient knowledge and resources to create a quality brand design. Therefore, it is essential to enhance the capabilities of entrepreneurs in consistently producing appealing and effective brand designs. One practical approach is to promote the use of user-friendly graphic design tools, such as Canva, through awareness and outreach programs. With Canva, enterpreneur players can create professional brand designs without the need to have in-depth graphic design skills. The primary aim of this study is to enhance entrepreneurs' skills in designing appealing and professional trademarks by promoting the use of the Canva application through socialization efforts. This research is anticipated to offer the following advantages:: First, increasing the knowledge of enterpreneur about the importance of trademark design. Second, increasing the ability of enterpreneur to use Canva's basic features in creating brand designs. Third, helping enterpreneur in creating brand designs that match the identity of their business profile. This research was conducted in several stages: preparation, implementation, and evaluation. The expected output of this research is an increase in the capacity of enterpreneur stakeholders. After attending the training, the ability of enterpreneur players in Bedug Village, Pangka Sub-district, Tegal Regency to create brand designs increased significantly. New brand designs: new brand designs that are more attractive and professional were created by the trainee enterpreneur. Scientific Publication: The research results can be published in the form of scientific papers or seminar reports to enrich the repertoire of science.  

Widia Ierdiana; Rudi Subiyakto; Rizky Octa Putri Charin

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Flooding is a natural disaster that still frequently occurs in Singkep District, Lingga Regency, Riau Islands Province. This disaster has quite serious impacts on the community, both in the economic, social, and health sectors. Therefore, the problem of flooding should be a serious concern for the local government, particularly in improving the effectiveness of coordination between agencies directly involved in flood mitigation efforts. This study aims to determine the coordination process between the Regional Disaster Management Agency (BPBD) and the Public Works and Spatial Planning Agency (PUTR) of Lingga Regency in flood management, as well as to identify obstacles encountered in its implementation. The research method used is qualitative with a descriptive approach. The researcher uses the coordination theory of Harold Koontz which emphasizes four important elements: work planning, meetings or interactions, communication, and division of tasks. Data were collected through in-depth interviews, field observations, and documentation from both related agencies. The results of the study indicate that inter-agency coordination has not been running synergistically. The work plans of each agency have not been fully integrated, resulting in the implementation of the flood mitigation program running independently based on their respective duties and functions. The Regional Disaster Management Agency (BPBD) places greater emphasis on non-structural mitigation approaches such as education and simulations, while the Public Works and Housing Agency (PUTR) focuses on technical aspects such as flood control infrastructure development. Inter-agency meetings remain formal and have not yet become collaborative forums for formulating joint policies. Communication and task allocation have occurred, but are limited to the information dissemination stage. Key obstacles to this coordination include budget constraints, a lack of competent personnel, and low public awareness and participation in supporting mitigation programs. The lack of drainage construction in several affected villages also demonstrates weak inter-agency integration in program implementation.

Manahan Situmorang; Devina Chandra; Dumartina Hutauruk; Theesyah R. Sianturi; Nurlaili Safitri +2 more

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Traditional herbal drinks based on natural ingredients such as ginger, lemongrass, and lemon are widely known to have various health benefits. However, not all levels of society understand the properties, processing methods, and proper consumption of these herbal drinks. This community service activity aims to provide education regarding the benefits of herbal drinks to the community around the Sari Mutiara Pharmacy. The implementation method used was an interactive lecture, question and answer session, and distribution of information brochures. The results of the activity showed an increase in public understanding of the benefits and uses of herbal drinks. This activity was attended by 20 residents and is expected to be the first step in increasing awareness of consuming herbal drinks as a health promotion and prevention effort. Conclusion: Thecommunityserviceactivityto introduceherbaldrinks to the community around the Sari Mutiara Pharmacy successfully increased public understanding and interest in consuming herbal drinks as part of a healthy lifestyle.

Dewa Kade Anggie Dharma Putra; Ni Ketut Seminari

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The growing coffee production rate in Indonesia reflects an increasing public interest in coffee consumption. Fore Coffee, a local coffee shop, has taken advantage of this trend since 2018. However, strong competition from other coffee shops has placed Fore Coffee in third place in the Top Brand Award rankings for the past two years, indicating the need for more effective marketing strategies to boost purchase intention among potential consumers. This study aims to analyze the role of brand awareness in mediating the effect of social media marketing on purchase intention among prospective consumers of Fore Coffee in Denpasar City. The research was conducted with a sample of 120 respondents, using surveys with offline and online questionnaires. The sample was selected through a non-probability purposive sampling method. The data analysis was performed using path analysis and the Sobel test with SPSS version 25. The study’s results indicate that all hypotheses are supported. Social media marketing positively and significantly affects purchase intention, suggesting that effective social media strategies can directly influence consumers' willingness to purchase. Additionally, social media marketing positively impacts brand awareness, meaning that well-executed social media campaigns help consumers become more familiar with the brand. Furthermore, brand awareness has a significant positive effect on purchase intention, implying that increased awareness of Fore Coffee enhances the likelihood of purchase. The study also found that brand awareness partially mediates the relationship between social media marketing and purchase intention, indicating that social media marketing's impact on purchase intention is stronger when combined with high brand awareness. These findings emphasize the importance of integrating social media marketing with brand awareness strategies to improve consumer purchase intention.

Intan Kumalasari; Nyayu Meutia; Fatimah Azzahra; Nayla Tazkiah

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

 Matra Health is a form of health service specifically designed to maintain and improve public health in dynamic, complex, and constantly changing environmental conditions. This service plays a very vital role, especially in facing and handling various types of disasters, both natural disasters such as earthquakes, floods, and landslides, as well as non-natural disasters such as residential fires. One form of non-natural disaster that often occurs in densely populated areas is residential fires. This is caused by various factors such as unsafe electrical installations, a lack of public awareness of the dangers of fire, and buildings that are not resistant to heat or fire. Residential fires not only cause physical damage to buildings and infrastructure, but also cause various health problems, ranging from burns, respiratory problems due to smoke exposure, to psychological trauma, especially in vulnerable groups such as children, the elderly, and pregnant women. In response to these conditions, a dimensional health intervention activity was carried out from June 23 to 26, 2025 in areas affected by the fires under the coordination of the South Sumatra Regional Crisis Center. This activity aims to reduce health risk factors that arise after the fires through a series of actions such as multi-sector health surveillance, public health education, and distribution of logistical assistance. The activity also includes conducting rapid assessments using the Rapid Health Assessment (RHA) method, providing education on fire impact prevention, and distributing supplementary food to vulnerable groups. The results of the activity showed a significant increase in public understanding of the dangers of fire and the importance of preparedness for its impacts. Furthermore, the need to strengthen cross-sectoral coordination, such as health, disaster management, and social sectors, in disaster management was identified. It is hoped that this activity can serve as a model for strengthening community-based emergency response systems.

Mohammad Albi Baihaqi; Ani rakhmanita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Diyanggi Priya Romaito Pane; Alexandro Wiranto Tambe

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Technological developments in the modern era have experienced rapid growth, one of which is through the advancement of Artificial Intelligence (AI). This technology has now become an integral part of people's daily lives because it can provide convenience, efficiency, and innovation in various fields. However, behind the benefits offered, AI also carries potential risks, especially when misused. One of the most worrying forms of misuse is deepfakes, namely AI-based digital content manipulation that can convincingly imitate a person's voice, face, and movements. Deepfakes have triggered various digital crimes, such as identity forgery, the creation and distribution of non-consensual pornographic content including sexual exploitation, blackmailing, the spread of fake news (hoaxes), digital terror, fraud, and defamation. The increasingly sophisticated level of AI in manipulating data demands swift action, appropriate regulations, and effective oversight strategies from the government to anticipate its negative impacts. This research uses a normative juridical method with a statute approach and a conceptual approach. This approach allows for a comprehensive analysis of the existing legal framework, the concept of legal protection, and the urgency of establishing new regulations related to AI technology. The research findings indicate that the government needs to take a number of strategic steps, including: (1) drafting specific regulations governing the use and limitations of AI, particularly regarding deepfakes; (2) developing and implementing effective deepfake detection technology; (3) providing protection, recovery, and rehabilitation mechanisms for victims; and (4) implementing widespread public education to raise public awareness of the risks of AI misuse.

Ummy Kalsum; Agustina Dwiyanti; Siti Ulpah; Evi Nuraeni

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

To improve public health, especially for elementary school-aged children, one of the most important prevention methods is Clean and Healthy Living Behavior (PHBS). The purpose of this study was to improve the understanding and utilization of PHBS among students at Bayak Public Elementary School in Siremen Village, Tanara District through counseling and live demonstrations. This activity was carried out by the KKM Group 95 team from Bina Bangsa University for 83 second- and fourth-grade students at Bayak Public Elementary School. The method used was a participatory educational approach, namely by providing counseling related to PHBS and continued with live demonstrations of handwashing, tooth brushing, and maintaining personal hygiene. The material was delivered interactively to make it easier for children to understand, including the use of visual media such as posters and pictures. The students were also given direct practice tools such as soap, toothbrushes, and toothpaste so they could directly practice proper hygiene practices. The results of the activity showed that students had a better understanding of PHBS and made positive changes in their daily lives at school. It appeared that students were better trained in maintaining personal and environmental hygiene. They also began to get used to washing their hands before eating, maintaining dental hygiene, and disposing of trash properly. Teachers and homeroom teachers also actively supported this initiative by participating in outreach activities and monitoring changes in student behavior. This initiative not only raised students' awareness of the importance of health but also encouraged active school participation in creating a healthy learning environment. It is hoped that this initiative will serve as a reference for schools in teaching students how to live a healthy and clean lifestyle in a sustainable manner.

Syahrul'an Syahrul'an; Nur Laily Harfita

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

Awareness of environmental health is an important factor in maintaining community welfare, especially in developing urban areas. The city of Medan, as one of the major cities in Indonesia, still faces various environmental problems such as poor sanitation, garbage accumulation, and water pollution, which have an impact on public health. This study aims to analyze the factors that affect the level of public awareness of environmental health in the city of Medan. This study uses a quantitative design with a cross-sectional approach. Data were collected from 100 randomly selected respondents using a structured questionnaire, which measures people's level of awareness of environmental health and various factors that influence it, such as education level, media exposure, and economic status. Data analysis was carried out univariately, bivariately with Chi-square test, and multivariate using logistic regression to determine the relationship between independent variables and the level of public awareness. The results of the study show that factors such as education level, media exposure, and economic status have a significant influence on the level of public awareness. People with higher levels of education, better media exposure, and better economic status tend to have higher awareness of environmental health issues. The implications of these findings suggest that improving environmental education and more effective dissemination of information can be an important effort in raising public awareness. Community-based programs that focus on education and strengthening environmental information can be a strategic step in overcoming environmental problems in urban areas. The results of this research are expected to be a reference for the formulation of more effective policies and programs in increasing environmental awareness in urban communities.

Ahmad Zakiudin; Tati Karyawati; Andita Andita

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Hypertension is a condition characterized by elevated blood pressure, where the systolic pressure exceeds 140 mmHg and the diastolic pressure exceeds 90 mmHg. If not properly treated, hypertension can lead to severe complications, increased morbidity, and even mortality. This condition occurs when the heart works harder than usual to pump blood (systolic) and the blood flow returning to the heart (diastolic) also experiences increased pressure. One of the efforts to prevent the progression of hypertension from a primary to a secondary stage is through non-pharmacological treatments. One such treatment includes the use of natural remedies like celery leaves. Celery leaves contain active compounds such as flavonoids and potassium that are believed to help lower blood pressure by relaxing blood vessels and increasing the excretion of sodium through urine.This community service activity was carried out in Purwodadi Village and aimed to increase public awareness, especially among families, regarding hypertension and its non-pharmacological management using natural ingredients that are easy to find and affordable. The method used involved health education through counseling and direct demonstrations of how to prepare and consume celery leaf boiled water. Participants were actively involved in learning how to select, clean, boil, and properly consume the celery leaf water as a herbal drink.The results of the activity showed a significant improvement in community knowledge and understanding related to hypertension and the benefits of using celery leaves as a traditional remedy. It is hoped that after this activity, the local community will be able to independently apply this knowledge and routinely use boiled celery water as a preventive measure to maintain normal blood pressure and reduce the risk of complications. This effort is part of promotive and preventive health services to improve the quality of life and promote a healthy lifestyle at the village level.

Fitri Nurzana; Yudhanto Satyagraha Adiputra; Khairi Rahmi

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Gunung Kijang Subdistrict in Bintan Regency is one of the areas still facing various socio-economic challenges, particularly related to poverty issues. The problems faced include low income, limited access to education and healthcare, lack of employment opportunities, and low quality of life. Therefore, the Family Hope Program (PKH) is present as a social policy intervention from the government to help reduce the impact of poverty both directly and in the long term in Gunung Kijang by fulfilling basic needs, increasing participation in education, raising awareness of the importance of health, and empowerment through social assistance. This study aims to determine the extent of PKH’s effectiveness in reducing poverty rates in Gunung Kijang Subdistrict, Bintan Regency. The study uses a qualitative approach with a descriptive method. Data collection techniques include interviews, direct field observations, and documentation. In its analysis, this study refers to William N. Dunn’s public policy evaluation theory, which includes six main indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results show that PKH has a positive impact on beneficiary families (KPM). The program increases school attendance of children from poor families in primary and secondary schools, as attendance is an important component in the disbursement of aid. In addition, PKH encourages poor communities to be more active in accessing health services, such as community health centers (puskesmas) and integrated health service posts (posyandu), especially for vulnerable groups such as pregnant women, toddlers, and the elderly. The Family Hope Program (PKH) contributes to reducing the impact of poverty in Gunung Kijang Subdistrict. Although it has not fully resolved the root problems, PKH has the potential to be a tool to break the cycle of poverty and improve the quality of life of poor communities sustainably.  

Erick Immanuel; Lilian Lilian; Muhammad Rizki

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This research examines the documentation process of Alahan Muaro Paninggahan, an economic and cultural tradition in Nagari Paninggahan, Solok Regency, West Sumatra. The alahan system is a form of natural resource management passed down through generations and serves as a social, economic, and cultural identity platform for the local community. In a modern context, this research highlights how digital technology is beginning to be utilized to document, promote, and preserve the alahan tradition through social media, visual content, and other digital platforms. The research method used was descriptive qualitative, with data collection techniques including field observation, in-depth interviews, and photo and video documentation. The results indicate that digitalization plays a significant role in introducing local cultural values to a wider audience and increasing public awareness of the potential of a tradition-based economy. In addition to preserving culture, digitalization is also an effective strategy for supporting tourism promotion and strengthening regional identity.

Ernawati Ernawati; Yohanes Firmansyah

Jurnal Pengabdian Masyarakat Nian Tana 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Despite the vital role of early disease detection in preventing complications and minimizing healthcare costs, public awareness regarding this issue remains relatively low. Teachers, as influential figures within educational communities, possess great potential to promote health literacy and recognize early signs of health issues among students and peers. This community engagement program aimed to improve teachers’ and school staff’s knowledge and awareness about the importance of early detection through an educational seminar. The activity took place on July 8, 2025, at Mutiara Bangsa 3 School, located in Jelambar, Grogol Petamburan, and was attended by 97 participants, consisting of teachers and staff members. The seminar lasted 75 minutes and featured Dr. dr. Ernawati, SE., MS., Sp.KKLP as the main speaker. The session was delivered interactively using PowerPoint slides, encouraging active participation and discussion. Observations and feedback collected during and after the event showed an increase in participants’ understanding of the importance of early disease detection, routine health screening, and preventive lifestyle practices. Many participants demonstrated a positive shift in attitude by expressing their intention to undergo regular health check-ups and to share the knowledge gained with students and colleagues. This activity highlights the crucial role of educational institutions in promoting health literacy and acting as platforms for public health promotion. By equipping educators with accurate health information, schools can contribute meaningfully to disease prevention efforts and overall community well-being. The seminar not only enhanced individual awareness but also reinforced the promotive and preventive functions of schools as part of a broader sustainable public health strategy.

Tias Anggrayani; Yelia Defrianti; Disraely Ivan Hamel Walalangi; Ferdinan Dicky Kurniawan; Rodhi Aji Wibowo +5 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The 2025 Thematic Community Service Program (KKN-T) for the R3 group of Janabadra University Yogyakarta was held in Tangisan Hamlet, Banyurejo Village, Tempel Subdistrict, Sleman Regency. Tangisan Hamlet has various local potentials that can be developed, such as a productive agricultural sector, active social institutions, and a rich cultural heritage. However, this area also faces several challenges that need to be addressed, including low legal literacy among the community, a high potential for juvenile delinquency, and limited public information support facilities in the hamlet. In implementing the KKN-T program, a participatory approach was applied by involving the local community from the planning stage to the evaluation. The process began with field observations to understand the actual conditions in the community, then continued with the formulation of a work program developed in collaboration with community leaders and village officials. The programs implemented included the installation of information signs in Javanese script at strategic points as part of supporting the "Culturally Independent Village" program. In addition, socialization was conducted regarding laws related to online loans and juvenile delinquency, which aimed to increase public understanding of legal issues. At Banyurejo 4 Public Elementary School, anti-bullying education is being conducted to raise students' awareness of the importance of mutual respect. Furthermore, at the Integrated Service Post (Posyandu) for toddlers, nutritious supplementary food using local foods is provided to support children's health in the area. All implemented programs are based on the actual needs of the community, identified through discussions and deliberations with community leaders. Through this Community Service Program (KKN-T) activity, it is hoped that a strong synergy will be established between students, the community, and the village government in promoting sustainable and independent village development. This program is expected to provide direct benefits to the community and pave the way for better village development in the future.

Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.

Erni Dwi Setyowati; Puji Astuti; Mar’atus Solikah

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.

Yuyut Prayuti; Yeni Nureaeni; L. Alfies Sihombing; Mia Rasmiaty; Elis Herlina

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.

Eka Nurtiara; Afrizal Afrizal; Ella Afnira

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Child Identity Card (KIA) is an official document issued to children aged 0–17 years as a form of early recognition and protection of legal identity. The issuance of the KIA aims to support orderly population administration, facilitate access to public services, and strengthen child protection in various social, educational, and health aspects. In Bintan Regency, this policy has been implemented since 2017 and was reinforced through Regent Regulation No. 6 of 2022. However, in 2024, the KIA ownership rate only reached 53.48%, the lowest figure in the Riau Islands Province. This figure indicates a serious gap between policy and implementation in the field. In fact, the Bintan Regency Population and Civil Registration Office's Work Plan (Renja) set the KIA ownership target for 2024 at 65%, with the final realization being only 62%. This study aims to examine the factors influencing the low KIA ownership rate. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants consisted of Disdukcapil officials and the community as service recipients. The implementation model used was Merilee S. Grindle's theory, which emphasizes six critical variables in policy success, including resources, communication, and implementer characteristics. The results of the study indicate that despite an increase in demand for KIA due to administrative requirements in education services, BPJS, and social programs, significant obstacles remain. These obstacles include limited outreach, a lack of service infrastructure in coastal and remote areas, and technical constraints such as a suboptimal online system. Therefore, acceleration strategies are needed, such as increasing the intensity of cross-sector outreach, integrating KIA services into integrated health post (Posyandu) and school programs, adding mobile services, and training local human resources.