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Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

This study investigates the implications of population growth and the conversion of paddy fields on rice food security in Gorontalo Province, Indonesia, during 2018–2023. Employing a quantitative descriptive research design with panel regression analysis, the research examines the relationship between population growth, paddy field conversion, and rice food security as a dependent variable. The findings reveal that both population growth and paddy field conversion significantly and positively influence rice food security. Population growth raises demand for rice, while paddy field conversion threatens production capacity, intensifying food security challenges. The results suggest that addressing land-use changes and managing population growth are crucial for maintaining sustainable food availability. This study contributes to understanding the dynamics of food security and provides recommendations for policymakers to design effective strategies in balancing population needs, agricultural sustainability, and economic development in Gorontalo.

This research aims to analyze the challenges and opportunities in developing human resources  in Cileuleuy Village, Cigugur Sub-district, Kuningan Regency, West Java Province. Using a multidisciplinary approach, this research explores various factors that influence human resource development in the village, including religious, educational, health, economic, and socio-cultural aspects. Data was collected through survey methods, in-depth interviews, and participatory observation. The results show that while there are significant challenges such as limited access to education and employment, there are also opportunities that can be utilized through local capacity building, agricultural innovation, and the development of a local culture-based tourism sector. Recommendations include human resource development strategies based on local potential and collaboration between the government, community and private sector to create a conducive environment for sustainable village development.

This study evaluates the effectiveness of BPOM’s mentoring programs for Micro, Small, and Medium Enterprises (MSMEs) in the natural medicine and cosmetics sectors in navigating complex regulatory requirements to obtain product licenses. Despite the strategic role of MSMEs in supporting Indonesia’s economy, regulatory compliance remains a significant challenge, particularly due to limited resources and market access. Previous studies have highlighted the need for adaptive regulatory approaches and mentoring programs, but gaps remain in evaluating their long-term impact and inclusivity. This study offers novelty by analyzing the program’s effectiveness across diverse demographic and educational backgrounds, providing evidence-based insights into its impact. Using a descriptive quantitative approach, data were collected through surveys involving 35 MSME participants from the “Rembuk UMKM” event. The Likert-scale questionnaire assessed regulatory understanding, program effectiveness, and its impact on license readiness. Data were analyzed using descriptive statistics, generating insights into participant perceptions. The findings show that the mentoring program is most effective among younger participants (aged 18–25 years), scoring 4.53, while maintaining high effectiveness scores across all age groups. Educational background analysis revealed the highest scores (5.00) from vocational high school (SMK) and master’s (S2) participants, highlighting the program’s inclusivity and adaptability. However, team competence scored relatively lower (4.26), indicating the need for continuous capacity building. The study concludes that BPOM’s mentoring programs significantly enhance MSME compliance and build long-term trust, with strategic recommendations for continuous training, technology-based module development, regional collaborations, and structured feedback mechanisms. These initiatives aim to strengthen program relevance and sustainability, supporting MSMEs in achieving regulatory compliance and contributing to national economic growth.

Business disputes are increasing in Indonesia along with the growth of economic relationships. Litigation is often perceived as time-consuming and costly, making Alternative Dispute Resolution (ADR) a more efficient and relationship-friendly alternative. This study aims to analyze the obstacles and opportunities in implementing ADR for business dispute resolution in Indonesia, based on the legal framework provided by Law Number 30 of 1999. The research employs a normative legal approach with descriptive analysis. Data were collected through literature reviews of legal regulations, academic literature, and journal articles. The findings reveal that although ADR holds significant potential for resolving business disputes efficiently and cost-effectively, its implementation faces several challenges. The primary obstacles include the lack of awareness among business actors about ADR's benefits, the perception that ADR lacks the legal authority compared to litigation, and the limited quality of mediators and arbitrators. The study also highlights the importance of enhancing the capacity of ADR practitioners through continuous training and educating business actors to build trust in this method. By addressing these challenges, ADR is expected to become the primary choice for resolving business disputes, fostering a conducive business environment, and supporting long-term economic growth in Indonesia.

The Family Hope Program (PKH) is a social assistance program aimed at improving the quality of life of underprivileged families through access to education, healthcare, and economic welfare. This article explores the implementation of Islamic character education within PKH, focusing on rural communities in Dawuhan Village. The study aims to analyze how Islamic values such as honesty, responsibility, hard work, and solidarity are applied in the daily lives of beneficiary families (KPM). The research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that Islamic character education in PKH serves as an effective tool to empower underprivileged families, not only by building individual morality but also by enhancing social cohesion and economic welfare. However, challenges such as low community participation, limited infrastructure, and cultural differences remain significant barriers. Recommendations from this study include enhancing the capacity of PKH facilitators, integrating Islamic values into educational modules, and fostering collaboration with religious institutions and local governments to ensure program sustainability. Islamic character education in PKH is expected to become a strategic solution for fostering sustainable social and economic transformation in rural communities

E The integration of Environmental, Social, and Governance (ESG) principles into e-procurement systems offers a pathway to achieving sustainable public procurement in Indonesia. This study explores relevant ESG criteria and formulates strategies to enhance the capacity of procurement personnel in implementing these principles. The findings highlight the importance of incorporating environmental criteria such as energy efficiency, eco-friendly materials, and waste management; social criteria like labor standards compliance, local MSME empowerment, and gender equality; and governance criteria including transparency, anti-corruption, and tax compliance. While e-procurement provides a digital platform to improve efficiency and transparency, challenges such as limited awareness, capacity gaps, and the absence of specific ESG guidelines hinder effective implementation. To address these issues, the study proposes strategic measures, including the development of ESG-based evaluation systems, comprehensive training programs for procurement personnel, and robust monitoring frameworks. These initiatives aim to align procurement practices with the principles of Sustainable Public Procurement (SPP), ensuring that procurement contributes to environmental sustainability, social equity, and better governance. By overcoming existing barriers and fostering collaboration among stakeholders, Indonesia can position itself as a leader in sustainable procurement practices. This research provides practical recommendations to integrate ESG into procurement systems, paving the way for a more accountable, equitable, and sustainable procurement framework.

This study aims to analyze the potential for developing Wind Power Plants (PLTB) in Gorontalo Province, focusing on wind speed in several strategic locations. The consistent and relatively high wind speeds in coastal and lowland areas of Gorontalo make the region highly suitable for developing wind energy as a renewable energy source. This research utilizes meteorological data to measure wind speed at four locations: Batudaa Pantai 1, Batudaa Pantai 2, Kwandang, and Sumalata. The analysis reveals that wind speeds range from 6.73 m/s to 7.08 m/s, with electricity generation capacity per turbine ranging from 146 kW to 170 kW. The total electricity capacity that can be generated by 30 turbines across these locations is 18.9 MW. This potential provides a significant contribution to meeting renewable energy needs in Gorontalo and Indonesia in general. However, the development of PLTB in this area requires further consideration of technical, economic, social, and regulatory aspects. Therefore, it is recommended to conduct a comprehensive feasibility study to assess the technical and economic viability, as well as the social and economic impacts on local communities. Additionally, government support in terms of policy and fiscal incentives will expedite the development of PLTB in Gorontalo, which in turn can contribute to reducing greenhouse gas emissions and supporting sustainable energy in the future.

This study aims to analyze the feasibility of beef cattle farming in the Perbaungan area, North Sumatra, and to develop sustainable business development strategies. The approaches used include financial, technical, and market analysis, with data collected through field surveys, interviews with farmers, and secondary data analysis. The results of the study indicate that the beef cattle farming business in this location is economically feasible with a significant level of profit. Recommended development strategies include optimizing feed management, increasing human resource capacity, and product diversification to expand the market. These findings are expected to help local farmers improve their business productivity and contribute to national food security.

A collection of shoes that are not neatly arranged often makes you lazy to tidy up and clean them, whereas the condition of scattered shoes can spoil the view and reduce the durability and functionality of the shoes themselves. On the other hand, plastic waste, especially plastic bottles, is increasing and becoming a serious problem for the environment. In an effort to reduce the impact of pollution and utilize unused items, this study proposes a solution in the form of making a shoe rack from used plastic bottle waste. The use of plastic bottles not only reduces the amount of waste but also provides a practical solution for more organized shoe storage, especially for students who need efficient and environmentally friendly shoe storage space. The method used in this study is (R&D), which aims to develop a shoe rack product and test its effectiveness and feasibility. The test results show that this shoe rack can accommodate 12 pairs of shoes with a maximum strength of 5.5 kg per rack consisting of three levels. The use of 69 plastic bottles for the base and 24 bottles for the walls provides a large enough capacity to store shoes. Based on the test results, this shoe rack not only functions as a place to store shoes, but also as an effort to reduce plastic waste and support environmental sustainability. This product can also be used as an example in learning product design, recycling, and entrepreneurship.

Virgin Coconut Oil (VCO) is derived from fresh coconut meat and can be produced through various methods, including enzymatic processes. This study investigates the effect of adding papain enzyme on the antioxidant activity of VCO. The enzymatic method involves extracting coconut milk with the addition of papain obtained from young papaya. The antioxidant activity was measured using the DPPH method, while other parameters such as moisture content and free fatty acids were also evaluated.The research highlights that VCO is recognized for its health benefits and versatility in various applications. The enzymatic extraction method offers an efficient means of producing VCO while enhancing its properties. This study specifically focuses on how the incorporation of papain influences both the quality of VCO and its antioxidant capacity.In terms of methodology, the study utilized an enzymatic approach for VCO production by incorporating papain into the extraction process. The antioxidant activity was assessed using the DPPH assay, and the resulting VCO was analyzed for moisture content and free fatty acids.The results indicated that VCO produced with papain had a moisture content of 0.22% and free fatty acids of 0.76%, while VCO without enzyme addition showed a moisture content of 0.16%. The antioxidant activity was measured at 18.35 ppm for VCO with papain, compared to 13.51 ppm for pure VCO.In conclusion, the addition of papain enzyme not only accelerated the production of VCO but also enhanced its antioxidant activity, classifying both types of VCO as having strong antioxidant properties. However, it is important to note that the moisture content and free fatty acids in VCO with enzyme addition did not meet the Indonesian National Standard (SNI 7381:2008), likely due to residual water from the papaya fruit.

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.  

Victims of sexual harassment against people with disabilities experience severe consequences. In addition to being vulnerable to prejudice or discrimination, this minority group also has difficulty in accessing adequate legal protection. The purpose of this article is to examine the legal protection provided to people with disabilities who are targets of sexual harassment in society. The research method used is a normative literature review that examines relevant laws, regulations, and practices. According to this study, although there are legal instruments such as Law Number 8 of 2016 concerning Persons with Disabilities and Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence (TPKS), there are still a number of obstacles in implementing these laws effectively, such as lack of public awareness, limited access to legal infrastructure, and social stigma against individuals with disabilities. The results of this study highlight the need to improve the capacity of law enforcement, build accessible facilities, and educate the community to create a safe and supportive environment for people with disabilities. This article offers suggestions on tactics to improve legal protection and achieve social justice for victims of sexual disclosure who have disabilities.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

  Utilization of new renewable energy is a solution to meet the increasing electricity demand, one of which is solar power generation technology. Solar panels are a renewable power generator that is environmentally friendly. The relatively low and unstable output voltage of PV is affected by solar irradiation, which becomes a constraint. Therefore, by utilizing a boost converter, the solar panel system is able to work 25% more optimally compared to without using a boost converter. The performance of solar panels when using a boost converter is around 83.3% and without using it, the performance is only about 58.3%. The average output power when using the boost converter is 1,521 W, whereas without using the boost converter, the average output power is 1,172 W. This indicates that the output power is more stable when using the boost converter compared to not using it. This research focuses on a boost converter with PID control as a support, optimizer, and voltage stabilizer where the output power on the solar panel is expected to be more optimal and the output from the solar panel is more stable with more optimal results in various conditions. In this study, 12 solar panels of 125 WP with a capacity of 1.5 KW are used in series-parallel to obtain the required power. If the output from the solar panel is insufficient due to weather conditions, the voltage will be increased by the boost converter towards the inverter so that the voltage remains stable into the inverter with the boost converter. This boost converter uses PID control to keep the output voltage stable.  

Digital transformation in the tourism industry is an important element in increasing competitiveness and tourist destinations. One sector that has great potential to adopt digital technology is religious and cultural tourism, which has high historical and cultural value. This research aims to analyze the implementation of digital transformation in the management of religious and cultural tourism with a case study in the Sultanate of Banten, a historical site that is an important part of Indonesia's historical journey. The Sultanate of Banten has adopted several digital technologies, such as marketing via social media, mobile applications for tourist information, and the use of technology-based visitor management systems. However, the application of digital technology is still limited to promotional and information aspects, while digital-based tourism experience management such as augmented reality (AR) or virtual reality (VR) has not been fully implemented. The challenges faced include limited human resources, technological infrastructure, and understanding the long-term benefits of digital transformation. It is recommended that local governments and related parties increase human resource capacity in the field of technology, strengthen digital infrastructure, and develop more interactive digital platforms to improve the quality of tourism experiences. Effective digital transformation can contribute to the management of religious and cultural tourism that is more sustainable and attractive to the younger generation.

Overcrowded condition is a condition where correctional institutions or State Detention Centers have too large a capacity because the increasing number of inmates is not comparable to the prison or detention center facilities. Permenkumham Number 11 of 2017 is used as a reference for implementing an action plan for handling overcrowded in Indonesia, which includes four main programs: regulatory arrangement, institutional strengthening, provision of infrastructure, and empowerment of human resources. This study aims to identify the methods used to handle overcrowded residents in Class II B Pemalang Detention Center and to find barriers that hinder the process. The researcher used a qualitative research method to determine the factors that hinder the implementation of handling overcrowded residents in Class II B Pemalang Detention Center. The results of the study indicate that handling overcrowded residents in Class II B Pemalang Detention Center has been going well because of remissions, solid internal institutions, good relationships with government institutions or organizations, and empowerment of correctional officers. In addition, handling overcrowded residents in Class II B Pemalang Detention Center faces several obstacles. One of them is the number of correctional officers which is too many compared to the number of prison inmates, as well as facilities and infrastructure which are not optimal.

Although financial management is a vital life skill, many teenagers lack the knowledge and habits to make good financial decisions. This program aims to fix this by giving teens practical financial management skills and encouraging forward-thinking attitudes toward money.The primary goal is to help participants understand fundamental financial concepts such as budgeting, saving, investing, and debt management. To ensure engagement and practical application, the program uses a mixed-methods approach by incorporating workshops, interactive activities, and real-life case studies. Key findings show that participants' capacity to create budgets, save regularly, and make wise financial decisions significantly improved after completing the program. Additionally, the seminars raised awareness of the significance of financial planning for long-term objectives like business or higher education.This effort has broad ramifications as it helps create a generation of financially educated people who are better equipped to handle financial difficulties and take advantage of opportunities in the future. Similar initiatives in communities and schools throughout the world can be built around this paradigm.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

Cutting is part of cooking activities commonly known as the process of dividing using a knife. As for the cutting tools, there are various types, ranging from manual to automatic, from using knives to sensors. In the report, it is mentioned that the modification of the cutting tool involves an existing fruit cutting tool that was then modified by the author into a tool that divides breadfruit into 8 parts using a spring-based pressing system. This cutting tool is suitable for SMEs such as sellers of fried breadfruit, who can sell or even produce it on a large scale, thereby increasing production capacity. The research method used is an experiment by conducting a literature study, such as collecting data from journals, scientific articles, and books relevant to the discussed topic. The design of the breadfruit cutting tool produces uniform fruit slices in 8 seconds using the breadfruit cutting tool and 1 minute 37 seconds using a kitchen knife. This results in a time difference of 1 minute 29 seconds, making the breadfruit cutting tool much more time-efficient and increasing production capacity compared to using a kitchen knife. One thing to note about this breadfruit cutting tool is the sharpness of its blade, which can be sharpened again using a sharpening tool when it becomes dull.