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This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Land dispute issues are still frequently occurring in Indonesia, one of the main causes being the issuance of duplicate land certificates originating from a centralized land administration system that is vulnerable to data manipulation and recording errors, despite the enactment of Law No. 5 of 1960 concerning Basic Agrarian Principles and its implementing regulations. Blockchain emerges as an information technology innovation based on decentralization that has the potential to strengthen legal certainty through a secure, transparent, and tamper-proof recording system. Normative support for digitalization is also reflected in Law No. 11 of 2008 concerning Electronic Information and Transactions and Law No. 27 of 2022 concerning Personal Data Protection, although its implementation in the national land system remains suboptimal. This study aims to examine legal regulations regarding blockchain implementation in Indonesia’s land administration system and to conduct a comparative analysis with Georgia. The research method used is normative legal research with a prescriptive and applied-technical approach, using statutory, comparative, and conceptual approaches. The findings show that Indonesian regulations already support the digitalization of land registration through policies of the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN). However, blockchain integration is still required, particularly through a hybrid system combining cloud computing and blockchain to prevent duplicate land certificates. Since 2016, Georgia has implemented blockchain in its land registration system, resulting in improved efficiency, transparency, and data security. Therefore, there is potential to adapt this model in Indonesia to enhance land administration, legal certainty, and the protection of land rights.

Economic globalization has significantly transformed patterns of labor relations and expanded cross-border labor mobility. These developments necessitate alignment between national labor laws and international labor standards. The International Labour Organization plays a leading role in establishing global standards through various labor conventions and recommendations. This study aims to examine the concept of harmonizing national labor laws with international standards, assess its implementation in Indonesia, and identify the challenges faced. The study employs a normative legal method using legislative, conceptual, and comparative approaches. The results indicate that Indonesia has adopted most international standards; however, implementation still faces structural, cultural, and economic obstacles. Legal harmonization is a strategic step to enhance worker protection while maintaining national economic competitiveness.

This study aims to analyze the strategies for handling bad debts at the Maju Terus Employee Cooperative at SMK Yohanes XXIII Maumere. The main problem faced by the cooperative is the increasing bad debts, most of which come from member arrears on daily transactions through the cash-on-account system, such as purchasing office stationery and photocopy services. This condition affects the cooperative's liquidity and reduces the effectiveness of services to members. The method used in this study is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation during internship activities. The research results indicate that the main causes of bad debts include low member discipline, lack of supervision, and weak credit management systems. Strategies that can be applied to address these issues include rescheduling payments, establishing stricter credit rules, increasing supervision, as well as providing guidance and education to members on the importance of responsibility in payments. The implementation of these strategies is expected to improve the quality of credit management, maintain the financial stability of the cooperative, and increase the members' welfare sustainably.

This research was conducted at Unit Bumi Kepanduan Sentul Bogor, a company operating in camping ground services. The main issue identified is that employee training has not been implemented optimally, particularly regarding the relevance of training materials and the availability of training facilities, which affects service quality. This study aims to examine the implementation of employee training and identify existing problems. The research employed a descriptive qualitative approach with data collected through observation, interviews, literature study, and documentation. The findings indicate that training programs have been conducted but have not yet achieved optimal results due to unsuitable training materials and limited training facilities. Therefore, improvements in training content and facilities are necessary to enhance employee service quality.

The banking sector, as an intermediary institution, plays a strategic role in the national economy. However, the absence of regulations that explicitly limit the maximum loan interest rate in legislation creates a legal vacuum that has the potential to harm borrowers and weaken legal protections. The research questions in this study are: (1) How are loan interest rates determined under positive law in Indonesia; (2) What legal protections are in place for customers against the risk of loss resulting from the misuse of loan interest rate setting. This study employs a normative legal research method using a legislative and conceptual approach, along with the collection of legal materials through a literature review. The research findings indicate that existing regulations, including Financial Services Authority Regulation No. 13 of 2024, only address the transparency of the Base Lending Rate without setting a maximum limit, thereby creating a regulatory gap. Legal protection for customers includes preventive legal protection through transparency and supervision, as well as repressive legal protection through dispute resolution mechanisms and the provision of compensation; however, its implementation remains suboptimal. Therefore, regulatory strengthening is necessary to ensure legal certainty and fair protection for debtor customers.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This study aims to analyze the role of Aviation Security (AVSEC) and Air Traffic Control (ATC) in maintaining flight safety and security at Frans Seda Maumere Airport and relate it to Operational Management theory. The method used is a qualitative approach through interviews with sources directly involved in airport operations. The results of the study show that AVSEC acts as the first line of defense in the aviation security system through passenger, baggage, and cargo checks (SCP1 and SCP2), as well as surveillance of restricted areas (airside). Meanwhile, ATC is responsible for regulating aircraft traffic in the air and on the ground to ensure smooth and safe flights. The collaboration between AVSEC and ATC can be categorized as a form of integrated operational management, which is the integrated operational management between different units with a common goal, namely to ensure optimal aviation security and safety. Thus, the implementation of structured and integrated operational management is key in supporting the continuity of safe, orderly, and efficient flight operations.

The Sehat Indonesiaku (ASIK) Application is a key policy instrument of Indonesia's Ministry of Health designed to improve community health data management, particularly toddler data in Integrated Service Posts (Posyandu). However, implementation at the village level continues to face operational challenges. This study analyzes the implementation of the ASIK program in managing toddler data at Posyandu in Kebonsari Village, Sidoarjo Regency, using George C. Edward III's policy implementation framework. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation from purposively selected informants comprising Posyandu cadres, public health center midwives, and village officials. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). Findings reveal that ASIK implementation has not been optimal due to constraints across all four Edward III variables: uneven program socialization (communication), limited digital literacy and inadequate device-network infrastructure (resources), dual manual-digital recording workloads (disposition), and over-reliance on core cadres (bureaucratic structure). Nonetheless, adaptive responses including continuous training, structured task delegation, and village government support have been established. This study highlights that the success of ASIK implementation fundamentally depends on human resource readiness, effective policy communication, and institutional support at the local level.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Abstract. The digital transformation in the healthcare sector, reinforced by Ministry of Health Regulation No. 24 of 2022, mandates every healthcare service facility to implement Electronic Medical Records (EMR). This requirement compels educational institutions to provide relevant simulation media to enhance student competence. However, at the Health Information Management Laboratory of Esa Unggul University Harapan Indah, the use of existing systems such as Khanza EMR still exhibits limitations in terms of flexibility and alignment with practical workflows. This research aims to develop an adaptive web-based EMR system using the CodeIgniter 4 Framework and the Extreme Programming (XP) methodology. The research methodology employed is Research and Development (R&D) with an XP approach consisting of four stages: Planning, Design, Coding, and Testing. System development was executed through five main iterations, encompassing the formulation of user stories, design utilizing UML and UI, and program code implementation. This system realizes designs from previous research into functional modules, including registration, initial assessment, examination (SOAPE), medical support (laboratory and radiology), codification (ICD-10 and ICD-9-CM), pharmacy, cashier, and reporting. The results indicate that the EMR system was successfully implemented and passed functional verification through Black-Box Testing, achieving a "Successful" status across all scenarios. The conclusion of this study is that the developed EMR system fulfills the functional and security requirements necessary to serve as an effective and realistic practical learning medium for Health Information Management students. Abstrak. Transformasi digital di sektor kesehatan, yang diperkuat oleh Peraturan Menteri Kesehatan Nomor 24 Tahun 2022, mewajibkan setiap fasilitas pelayanan kesehatan untuk menerapkan Rekam Medis Elektronik (RME). Hal ini menuntut institusi pendidikan untuk menyediakan media simulasi yang relevan guna meningkatkan kompetensi mahasiswa. Namun, di Laboratorium Rekam Medis Universitas Esa Unggul Harapan Indah, penggunaan sistem seperti Khanza EMR masih memiliki keterbatasan dalam hal fleksibilitas dan kesesuaian dengan alur praktikum. Penelitian ini bertujuan untuk membangun sistem RME berbasis web yang adaptif menggunakan Framework CodeIgniter 4 dengan metode Extreme Programming (XP). Metode penelitian yang digunakan adalah Research and Development (R&D) dengan pendekatan XP yang terdiri dari empat tahapan: Planning, Design, Coding, dan Testing. Pengembangan sistem dilakukan melalui lima iterasi utama yang mencakup perumusan user stories, perancangan menggunakan UML dan UI, hingga implementasi kode program. Sistem ini merealisasikan rancangan dari penelitian sebelumnya menjadi modul fungsional yang meliputi pendaftaran, asesmen awal, pemeriksaan (SOAPE), penunjang medis (laboratorium dan radiologi), kodefikasi (ICD-10 dan ICD-9-CM), farmasi, kasir, hingga pelaporan. Hasil penelitian menunjukkan bahwa RME (Rekam Medis Elektronik) berhasil diimplementasikan dan dinyatakan lulus uji fungsional melalui Black-Box Testing dengan status "Berhasil" pada seluruh skenario. Simpulan dari penelitian ini adalah sistem RME yang dibangun telah memenuhi kebutuhan fungsional dan keamanan untuk digunakan sebagai media pembelajaran praktikum yang efektif dan realistis bagi mahasiswa Manajemen Informasi Kesehatan. 

The military coup in Myanmar in February 2021 triggered a prolonged political crisis that impacted the stability of the Southeast Asian region. This study analyzes the role of Thai diplomacy in responding to and contributing to the resolution of Myanmar's social and political conflict between 2021 and 2024. Using a qualitative approach and descriptive-analytical study, this study examines Thailand's diplomatic steps both bilaterally and multilaterally, particularly within the ASEAN framework. The results show that Thailand played a significant role as a facilitator of dialogue and negotiations with the Myanmar military junta through an approach that prioritized the principles of non-intervention, soft diplomacy, and the interests of regional stability. Thailand was also active in encouraging the implementation of the ASEAN Five-Point Consensus and facilitating informal communication channels that created a space for discussion between the junta and the international community. This study concludes that geopolitical interests, border security, and economic relations influenced Thailand's diplomatic stance and strategy in addressing the Myanmar crisis.

Dependence on social media among students has become a phenomenon that negatively impacts their critical thinking abilities, including difficulties in analyzing information, evaluating sources, and drawing logical conclusions. This study aims to examine contextual learning strategies as an effort to overcome the decline in critical thinking skills caused by social media dependence. The method used is a library research approach by reviewing various scientific sources such as books, journals, and previous studies relevant to contextual learning and critical thinking. The results of the study indicate that contextual learning can improve students’ critical thinking skills by linking learning materials to real-life situations, using authentic problems, and encouraging active student involvement in the learning process. This strategy promotes students to become more reflective, analytical, and independent in responding to information, including content obtained from social media. In addition, contextual learning helps students develop the ability to filter information and build deeper understanding. The implication of this study suggests that the consistent implementation of contextual learning strategies can serve as an effective solution to enhance students’ critical thinking skills and reduce the negative effects of social media dependence in the learning process.  

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

This research is motivated by the existence of customary law as  a living law that is constitutionally  recognized and applied by the Dayak Bahau Community in Keliwai Village in solving the crime of theft. This practice prioritizes local wisdom and social balance through  the Antang and Mekau customary fine mechanism  as an alternative settlement outside the formal state criminal justice system. However, there are legal issues regarding the effectiveness of sanctions in providing a deterrent effect and protecting the rights of victims, especially vulnerable groups such as people with disabilities. The research uses socio-legal research methods  with a qualitative approach through in-depth interviews with traditional chiefs, victims' families, and community leaders. The results of the study show that the implementation of Antang (large urns) and Mekau (small urns) customary fines is carried out through customary deliberations led by the Customary Chief by involving the perpetrators, victims, and families. Philosophically, these fines function as a symbol of "village cleansing" (Ngaping Umaq) to restore the disturbed cosmic balance. Socially, this mechanism has proven to be effective in resolving conflicts and maintaining community harmony. However, the effectiveness of customary fines in terms of restoring victims' rights is considered not optimal. In certain cases, there is a significant gap between the value of the fine imposed and the real material losses suffered by the victim, so that the goal of restorative justice has not been fully achieved for the victim.