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Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

The WO (Weaknesses-Opportunities) strategy focuses on overcoming weaknesses such as limited supporting facilities and lack of promotion by taking advantage of external opportunities such as high interest in religious tourism and promotion through print and digital media. This involves increasing promotion and marketing and developing attractive religious tourism programs. The WT (Weaknesses-Threats) strategy focuses on overcoming internal weaknesses, such as limited supporting facilities and competition from other tourist destinations, by facing external threats, such as cultural values ​​and economic uncertainty changes. This involves investment in developing tourism infrastructure and improving the quality of services at Nyai Brintik Tomb. By implementing these strategies, it is hoped that the potential for religious tourism at the Nyai Brintik Tomb can be optimized effectively, increasing the number of tourist visits, increasing tourism income, and strengthening local cultural identity. Apart from that, the development of religious tourism at the Nyai Brintik Tomb can also contribute to the sustainable development of the Mount Brintik area as a whole by paying attention to aspects of environmental preservation, local economic development and community empowerment. Thus, the Nyai Brintik Tomb has the potential to become one of the leading religious tourism destinations in the city of Semarang, attracting visitors from various groups and providing a memorable and meaningful tourist experience.

Digital transformation in the public transportation sector is part of the national development priority agenda aimed at improving service quality and operational efficiency. This study aims to analyze the implementation of cashless payment-based digital transformation in public transportation policy on the Suroboyo Bus in Surabaya, analyze service quality based on SERVQUAL dimensions, identify supporting and inhibiting factors for implementation, and evaluate the success and shortcomings of the policy. This research uses a qualitative approach with a descriptive research type. The results show that the implementation of cashless payment on the Suroboyo Bus has been running well since 2018, with four main payment methods: QRIS, e-money cards, plastic waste contributions, and the Child Identity Card (KIA). QRIS has become the dominant payment method with a 48% share in 2025. Service quality based on SERVQUAL dimensions shows good results in the aspects of tangibles, reliability, and responsiveness, but still requires improvement in the dimensions of assurance and empathy. Supporting factors for implementation include government commitment, the availability of regulations (Perwali No. 22 of 2023)., adequate infrastructure, and support from digital payment service providers. Inhibiting factors include limited digital literacy, internet network disruptions, limited economic access, and lack of socialization. The success of the policy is reflected in increased operational efficiency, financial transparency, and a rise in the number of users from 1.2 million (2019). to 3.5 million (2025). Shortcomings of the policy include the digital gap for vulnerable groups, dependence on internet networks, and a decrease in participation in the plastic waste payment program from 25% (2023). to 12% (2025).

Tourism Villages are increasingly becoming the main focus in developing local tourism in Indonesia. One prominent example is Loyok Village, which is located in Sikur District. This village is known for its unique handicraft industry, such as bamboo weaving. This research examines the important role of stakeholders in supporting and developing the potential of tourist villages through the development of local craft industries. The type of research used in this research is qualitative research and the research approach is case study. The data collection techniques used by researchers are interviews, observation and documentation. In-depth interviews were conducted with various stakeholders, such as local entrepreneurs, village government and local communities involved in the management and development of tourist villages. The data analysis techniques used are data reduction, data presentation, and drawing conclusions. The research results found that collaboration between various stakeholders is key in improving, marketing, skills training and promoting tourism in Loyok village. Thus, this research provides valuable insights for the development of other tourist villages in Indonesia, especially in the context of managing the craft industry to improve the welfare of local communities and expand tourism attractions. The cooperation and communication that exists between stakeholders is relatively good, thereby speeding up the implementation process of developing the Bamboo Woven Craft Industry.

This research aims to analyze the impact of service quality and selling price on the level of satisfaction of tourism visitors. With increasing competition in the tourism industry, understanding the factors that influence customer satisfaction has become increasingly important. The method used in this research is a survey involving visitors at several tourism locations. The data collected was analyzed using statistical techniques to evaluate the relationship between service quality, selling price and visitor satisfaction. The research results show that service quality has a significant positive influence on satisfaction, while selling price also plays an important role, although the impact varies. These findings can be a reference for tourism destination managers to improve visitor experiences through improving services and adjusting prices accordingly

This research aims to analyze the changes in digital consumer behavior in the context of e-commerce business until 2024. Through a qualitative approach with a focus on literature studies, the analysis identifies factors that influence changes in digital consumer behavior, including increased online shopping activities, shifting purchasing preferences, the use of mobile devices, digital payment trends, data security and privacy, and the influence of social, cultural, and new technological factors. The analysis shows that consumers are increasingly demanding better user experience, flexibility in payment methods, and guaranteed data security and privacy. Meanwhile, new technologies such as artificial intelligence and collaboration with influencers also play an important role in influencing consumer behavior. Thus, the proposed suggestions include improving user experience, flexibility in payment methods, investment in new technologies, collaboration with influencers, and prioritizing data security and privacy. It is hoped that the results of this study can help e-commerce businesses to better understand the changes in digital consumer behavior and develop effective strategies in dealing with them.    

Nowadays, many brands, be it in the field of beauty or others, utilize influencer marketing as one of the promotional strategies to market their products. Moreover, now that everyone has social media, it is easier to launch marketing strategies through influencer marketing. Brand image also has an important role in improving purchasing decisions, with a strong brand image consumers will not hesitate to buy and even make repeat purchases. This study aims to identify the impact of influencer marketing and brand image on Wardah's purchasing decisions in South Tangerang. The research method used is a quantitative approach involving 55 respondents, and distributing questionnaires using Google Forms. Respondents taken are individuals who have used Wardah products at least once. The data used consisted of primary data. The analysis technique applied is Partial Least Squares (PLS), by conducting validity, reliability, and hypothesis testing. The results showed that both influencer marketing and brand image have a significant (positive) impact on purchasing decisions.

Kosambi Maternal and Children Center is a basic and specialized medical services with specialization in maternal and Child Services that seeks to maintain consumer loyalty by improving the quality of services and seeks to maintain consumer satisfaction in maternal and Child Health Services. This study aims to analyze the effect of service quality variables on customer satisfaction variables and their implications on customer loyalty Kosambi Maternal and Children Center. Data processing in this study using the method of Partial Least Square (PLS) with the help of SmartPLS. This study uses a quantitative approach. The method used is a survey method through questionnaires that are distributed digitally through google forms. The samples used in this study were 92 respondents taken from Kosambi Maternal and Children Center patients at random. The results of this study showed that the effect of customer satisfaction has a significant effect on customer loyalty with a T-statistic value of 7.426 ≥ 1,96 or p values of 0.000 ≤ 0,05. The quality of Service has a significant effect on customer satisfaction with T-statistic value of  5.435 ≥ 1,96 or p values of 0.000 ≤ 0,05. Service quality significantly affects customer loyalty with t-statistic value of 2.993 ≥ 1,96 p values of 0.003 ≤ 0,05.

This study aims to analyze the influence of organizational culture, work motivation, and job satisfaction on employee loyalty in an organization. The results of the study indicate that organizational culture has a positive and significant influence on job satisfaction (O = 0.200; T-Statistics = 1.377; P-Value = 0.004) and employee loyalty (O = 0.351; T-Statistics = 3.141; P-Value = 0.002). In addition, work motivation is also proven to have a positive and significant influence on job satisfaction (O = 0.754; T-Statistics = 5.218; P-Value = 0.000) and employee loyalty (O = 0.355; T-Statistics = 2.682; P-Value = 0.008). Job satisfaction has a positive effect on employee loyalty (O = 0.284; T-Statistics = 3.675; P-Value = 0.000). However, job satisfaction does not significantly moderate the relationship between work motivation and employee loyalty (O = -0.084; T-Statistics = 0.778; P-Value = 0.437) or the relationship between organizational culture and employee loyalty (O = 0.147; T-Statistics = 1.337; P-Value = 0.182). These findings provide important managerial implications for organizations in improving employee satisfaction and loyalty through strengthening organizational culture and work motivation enhancement strategies. Thus, companies can improve employee engagement and retention in the long term.

This study aims to analyze the effect of Key Performance Indicator (KPI)-based performance appraisal system, leadership style, and work motivation on employee productivity. The research method used is a quantitative approach with multiple linear regression analysis techniques. The results of the study indicate that simultaneously, the implementation of KPI, leadership style, and work motivation have a significant effect on employee productivity. Partially, the implementation of KPI and leadership style have a positive and significant effect on employee productivity, indicating that an effective KPI system and good leadership can improve individual performance. However, the results of the study also show that work motivation does not have a significant effect on employee productivity, indicating that there are other factors that may play a greater role in improving productivity. The implication of this study is that organizations need to focus more on optimizing the KPI system and developing a leadership style that can support the achievement of employee productivity.

The rapid development of digital technology has brought significant changes to society, particularly in the use of social media and internet-based services. However, the low level of public understanding regarding personal data protection has increased the risks of data misuse, online fraud, and privacy violations. This community service activity aims to improve public legal awareness regarding the importance of personal data protection in the digital era. The activity was conducted in Sidodadi Village on December 20, 2023, through socialization, legal counseling, interactive discussions, and question-and-answer sessions. The materials presented included the definition of personal data, forms of personal data misuse, legal protection based on Law Number 27 of 2022 concerning Personal Data Protection, and measures to maintain personal data security. The results of the activity showed an increase in public understanding of the importance of protecting personal data and using digital media more safely and wisely. In addition, this activity encouraged the emergence of new public awareness regarding the importance of protecting privacy rights in digital life. Therefore, legal socialization on personal data protection plays an important role in improving public legal literacy and digital literacy.

This study aims to describe the relationship between parenting styles and achievement motivation in elementary school children. Using a descriptive qualitative approach, the research analyzes various literature and secondary data sources to provide an in-depth understanding of how different parenting styles influence children's motivation to learn. The findings show that democratic parenting has the most positive impact on children's achievement motivation, characterized by two-way communication, emotional support, and responsible freedom. In contrast, authoritarian and permissive parenting styles tend to hinder children's motivational development. This study emphasizes that the synergy between appropriate parenting, a supportive learning environment, and active parental involvement significantly contributes to improving children's motivation and academic performance in elementary school.

Revitalization of the Aisyiah Kindergarten school environment is one of the most important aspect in improving the quality of early childhood education. The physical and social environment in kindergarten has a significant impact on children's development. This study aims to explore the concepts, methods, and impacts of revitalizing the kindergarten school environment. Through a literature review and case studies, this research investigates how a holistic approach to learning and physical changes in schools can provide better experiences for kindergarten children. The results show that an integrated approach between learning, the physical environment, and children's active participation can result in improvements in aspects such as creativity, social interaction, and environmental understanding. This research also identified several challenges that needed to be overcome, such as limited resources and the active role of parents and teachers in implementing change. Therefore, revitalizing the kindergarten school environment, one of which is revitalizing murals that have begun to fade, can be an effective means of creating an environment that supports the optimal development of early childhood.

Improving the efficiency of engineering project scheduling through the implementation of Microsoft Project for CV Panca Bersaudara, a company specializing in construction projects, forms the background of this outreach activity. Conducted over three days from May 27-29, 2024, the program engaged four actively participating attendees in direct theoretical and practical training. Initial needs assessment, evaluation using pretests and posttests, and the use of educational licenses for Microsoft Project were integral to the structured approach aimed at measuring participant understanding and skills enhancement. Results demonstrated a significant increase from 68.29% in pretest scores to 88.96% in posttest scores, with positive feedback from CV Panca Bersaudara regarding the training's benefits in enhancing operational efficiency and project management.

Skin hydration is critical to maintaining healthy skin, as the skin functions as a physical barrier against external environmental factors such as pathogen invasion, UV radiation, chemical exposure, and mechanical trauma. This activity highlights the importance of early detection of skin hydration levels to prevent conditions such as dry skin with a Plan-Do-Check-Action (PDCA) approach. Effective strategies such as regular use of moisturizer, a healthy diet, increased fluid intake, a gentle skin cleansing routine, and regular monitoring using a skin analyzer are important to maintain healthy skin. Community education and screening demonstrated a positive impact on skin hydration awareness and practice, emphasizing the importance of hydration in improving skin barrier function and overall quality of life.

The professionalism of CHG (PAK) teachers is a crucial element in improving the quality of education and shaping student character. The example expected of a PAK CHG teacher is holiness of life like Jesus Christ. This article outlines the relationship between the professionalism of PAK teachers and holiness of life as an example, as taught in the Bible. The research method used is qualitative, by collecting information from various sources of literature that can be accounted for academically. The results show that holiness of life according to the Bible refers to separation from sin and evil, and being like Jesus Christ who is holy. The professionalism of PAK teachers includes personality competence, where being a role model is a key aspect. PAK teachers are required to live in holiness and imitate the life of Jesus. Holiness of life becomes the foundation for the professionalism of PAK teachers, which is then implemented in providing examples to students. This study concludes that to achieve holiness of life, self-knowledge and self-control are needed, as well as awareness of the importance of obeying biblical teachings in daily life. Thus, being holy like Jesus is a true form of professionalism for PAK teachers

The professionalism of CHG (PAK) teachers is a crucial element in improving the quality of education and shaping student character. The example expected of a PAK CHG teacher is holiness of life like Jesus Christ. This article outlines the relationship between the professionalism of PAK teachers and holiness of life as an example, as taught in the Bible. The research method used is qualitative, by collecting information from various sources of literature that can be accounted for academically. The results show that holiness of life according to the Bible refers to separation from sin and evil, and being like Jesus Christ who is holy. The professionalism of PAK teachers includes personality competence, where being a role model is a key aspect. PAK teachers are required to live in holiness and imitate the life of Jesus. Holiness of life becomes the foundation for the professionalism of PAK teachers, which is then implemented in providing examples to students. This study concludes that to achieve holiness of life, self-knowledge and self-control are needed, as well as awareness of the importance of obeying biblical teachings in daily life. Thus, being holy like Jesus is a true form of professionalism for PAK teachers

Community Service (KKN) activities are a form of community service carried out by students as part of the tridharma of higher education. This article describes the KKN activities carried out by the KKN team of the State Islamic University (UIN) Walisongo Semarang in Caruban Village, Ringinarum District, Kendal. The focus of this service is to improve the quality of education and health of the village community, as well as increasing the potential of Caruban Village. The results of the activities show an increase in the knowledge and skills of residents in the fields of education and health, as well as the creation of several sustainable programs to utilize the potential of the village initiated by the KKN team.

Kuliah Kerja Nyata (KKN) is a form of education by providing student learning experiences in the community outside the campus. Through service activities to Sendangdawung Village, there is synergy with the Village Government, Agencies and the Community in various ways. The purpose of this service is to help the Village in order to optimize Human Resources through all activities, both constructive and sustainable. Service is carried out by participating in existing activities or making activities necessary for optimization purposes. The results of the service provide an overview of what needs to be added to existing activities and what needs to be presented in order to improve the quality of life of the Sendangdawung Village Community.

Background: In clients post Sectio Caesaria (SC), many problems arise, including anxiety. The reason for anxiety in mothers post Sectio Caesaria (SC) is because they don't know how to care for post partum including post Sectio Caesaria (SC) wound care, breast care, exclusive breastfeeding, giving nutrition to babies, caring for newborns and anxiety because they are afraid of the stitches coming out. , afraid of infection in the wound. From this problem, activity intolerance nursing problems will arise where the client is unable to carry out daily activities independently and abnormal vital signs are found during or after activities. Early mobilization exercises are useful for improving blood circulation, preventing thromboembolism, surgical muscle stiffness, stimulates gastrointestinal function and reduces pain. The aim is to explore nursing care for clients with acute pain problems in post SC clients. The aim is to explore nursing care for clients with acute pain problems in post SC clients. The data collection method used in this case study is descriptive, namely interviews, observation and physical examination, documentation studies and collecting results from diagnostic examinations. The results of this nursing care show that after implementing ambulation support for 3 days, the patient began to improve from being previously still lying in bed to now being able to move and be active again, the ease of carrying out daily activities increased. Walking distance increases, lower body strength increases, dyspnea during activity decreases, dyspnea after activity decreases, oxygen saturation improves, respiratory frequency improves. It was concluded that from the results of this case study over 3 visits, the problem could be resolved by teaching clients to carry out physical mobilization techniques aimed at increasing their ability to do activities. Advice for clients is that clients can maintain their physical condition.