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This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

This study aims to determine the application of a mind-mapping Project-Based Learning (PjBL) model to the human digestive system in improving creative thinking skills and creativity in eighth-grade students at SMP Dakwah Pekanbaru. This study used a quantitative approach with a one-group pretest-posttest pre-experimental design. The subjects consisted of eighth-grade students at SMP Dakwah Pekanbaru. The research instruments included a creative thinking skills test, a product creativity assessment sheet, and learning documentation. Data were analyzed using descriptive statistics, the N-gain test, the Wilcoxon test, and the Spearman correlation test. The results showed an increase in students' creative thinking skills after implementing the mind-mapping-based PjBL model, as indicated by an increase in the average posttest score compared to the pretest and a low to moderate N-gain score. Furthermore, students' product creativity was in the good category and had a significant relationship with their creative thinking skills. Thus, implementing the mind-mapping-based PjBL model is effective in improving students' creative thinking skills and creativity in the human digestive system.

This study aims to analyze loan administration practices and the causes of non-performing loans from the perspective of Asymmetric Information Theory at KSP Kopdit Obor Mas Pasar Alok Branch. This research employs a qualitative descriptive approach using observation, interviews, and documentation as data collection techniques. The results indicate that loan administration has not been optimally implemented, particularly in documentation completeness, creditworthiness analysis, and post-disbursement monitoring. From the asymmetric information perspective, adverse selection and moral hazard were identified as major contributors to non-performing loans. Limited borrower information, misuse of loan funds, and weak supervision were the dominant factors affecting credit quality. The study concludes that improving loan administration systems and strengthening monitoring mechanisms can reduce asymmetric information impacts and minimize non-performing loans in cooperatives.

This study aims to analyze the effect of compensation and work discipline on employee performance at PT Indomarco Prismatama Utan Kayu Branch. The research method used is a quantitative method with an associative approach. The population in this study consists of all employees of PT Indomarco Prismatama Utan Kayu Branch, with the sampling technique using probability sampling through a random sampling method. Data were collected by distributing questionnaires to respondents and analyzed using multiple linear regression analysis with the assistance of the SPSS program. The results of the study indicate that partially, compensation has a positive and significant effect on employee performance, and work discipline also has a positive and significant effect on employee performance. Simultaneously, compensation and work discipline have a positive and significant effect on employee performance. Therefore, it can be concluded that improving a fair compensation system and implementing good work discipline can optimally enhance employee performance. The company is recommended to continuously pay attention to compensation policies and the enforcement of work discipline in order to improve employee performance on a sustainable basis

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.

This study evaluates the effectiveness of the Free Nutritious Meal Program (MBG) in improving students' cognitive abilities based on nutritional status in Brangsong Village, Indonesia. The research used a mixed-methods approach, combining quantitative and qualitative designs. Quantitative data were collected from 30 student beneficiaries via questionnaires and analyzed using descriptive statistics and Pearson correlation coefficients. Qualitative data were gathered through in-depth interviews with managers of the Nutrition Fulfillment Service Unit (SPPG), school authorities, students, and parents, and analyzed thematically. The results show a positive and significant relationship between nutritional status and academic achievement, but no significant relationship with students' cognitive ability. Nutrient intake, however, was positively and significantly associated with both cognitive ability and academic achievement. The strongest relationship was observed between cognitive ability and academic achievement. These findings suggest that the MBG program effectively supports academic achievement by improving nutrient intake and cognitive ability. However, its impact on students’ nutritional status has not been uniformly distributed.

Acute Respiratory Infections (ARI) remain one of the public health problems that contribute significantly to high morbidity rates, especially among vulnerable groups. Community health centers, as primary health care facilities, play an important role in recording, reporting, and monitoring cases through surveillance systems. This study aims to determine the description of ARI cases and evaluate the implementation of the ARI surveillance system at the Perumnas Community Health Center from August to October 2025. This study uses a descriptive evaluative approach. The surveillance system evaluation is based on the 5M components, namely man, money, material, method, and machine. Data were obtained through a review of surveillance documents and observation of the implementation of the ARI case recording and reporting system at the health center. The results of the study indicate that ARI is still one of the most common diseases found in the Perumnas Community Health Center's working area. The implementation of ARI surveillance is generally running well, but there are still several obstacles in terms of human resources, supporting facilities, data completeness, and optimization of reporting methods. These conditions affect the quality of the epidemiological information produced. Therefore, it is necessary to strengthen the surveillance system by increasing the capacity of officers, providing supporting facilities, and improving recording and reporting mechanisms so that the implementation of ARI surveillance is more effective and supports disease control efforts.

This study aims to determine the effect of corruption and external debt on poverty in Indonesia during the period 2003–2022, both simultaneously and partially. The data used in this study are secondary data obtained from the World Bank (WB) and Transparency International (TI). The analysis was conducted using the multiple linear regression method with the assistance of EViews 13 software. The results show that, simultaneously, corruption and external debt variables influence the level of poverty in Indonesia. Partially, both variables have a negative and significant effect on poverty during the study period. This means that the lower the level of corruption and the better the management of external debt, the lower the poverty rate in Indonesia tends to be. Overall, the findings indicate that reducing the level of corruption and improving external debt management are important steps in poverty alleviation efforts in Indonesia.

Pharmaceutical services initially focusing solely on drug management (Drug Oriented) to comprehensive services that include clinical pharmacy services and medication services aimed at improving patients' quality of life (Patient Oriented). Clinical pharmacy services in pharmacies are part of pharmaceutical services that are directly responsible to patients in relation to pharmaceutical preparations, medical devices, and disposable medical supplies. This study aims to determine the implementation of clinical pharmacy services in pharmacies in the Gedong Tataan District of Pesawaran Regency. The research approach used was quantitative descriptive with a simple random sampling technique. The sample in this study consisted of 16 pharmacies and pharmacy staff working in pharmacies in the Gedong Tataan District, Pesawaran Regency, who met the inclusion and exclusion criteria. Data collection was carried out by conducting with guided interviews using questionnaires and observation on the implementation of clinical pharmacy services by pharmacy staff. The results showed that the clinical pharmacy services implemented in pharmacies in Gedong Tataan District, Pesawaran Regency, were prescription assessment and services by 74% with a good category (61-80%), dispensing by 95% with a very good category (81-100%), and drug information services (PIO) obtained a percentage of 72% with a good category (61-80%). Clinical pharmacy services were mostly carried out by Pharmacy Vocational Personnel (TVF) at 37.5%. Clinical pharmacy services in pharmacies throughout the Gedong Tataan District of Pesawaran Regency have not been fully implemented in accordance with the standards of pharmaceutical services in pharmacies according to Permenkes No. 73 of 2016, as there are still several aspects that have not been carried out.

BUMDes, as drivers of the village economy, play a strategic role in improving community welfare, including in Pamekasan Regency, which is rich in local potential. However, many BUMDes still face institutional challenges, low work motivation, and suboptimal employee performance. Internal factors such as transformational leadership style and organizational culture are thought to play an important role in shaping employee motivation, satisfaction, and performance. This study aims to analyze the influence of transformational leadership style and organizational culture on work motivation and its impact on job satisfaction and employee performance in BUMDes in Pamekasan Regency. The study uses a quantitative method with an explanatory research approach. The population includes 23 BUMDes, with 108 respondents determined using the Lemeshow formula. Data were collected through questionnaires and interviews, then analyzed using Smart-PLS. The results showed that transformational leadership style and organizational culture had a positive and significant effect on work motivation. Work motivation has a significant effect on job satisfaction and acts as a mediator in improving employee performance. Transformational leadership and job satisfaction also have a direct effect on employee performance, while organizational culture has an indirect effect through motivation and job satisfaction. These findings emphasize the importance of strengthening leadership and organizational culture to improve the quality of human resources and the sustainability of BUMDes.

This research was motivated by the relatively low level of student learning activities, indicated by limited participation in asking questions, answering, and expressing opinions during the learning process. In addition, some students showed low concentration and attention to the teacher’s explanations. The learning process was still teacher-centered, which reduced student activeness and affected learning outcomes. To address this problem, teachers need to apply learning methods that encourage student participation while improving learning outcomes. One method that can be applied, particularly in social studies subjects, is the Quiz Team learning method. This study aimed to determine the effect of the Quiz Team learning method assisted by Baambozle media on student activity and learning outcomes in social studies at MTsN 6 Tulungagung. The study used a quantitative approach with a quasi-experimental design, specifically a non-equivalent control group design. Data were collected through questionnaires, tests, and documentation. Questionnaires were used to measure student learning activity, while tests were used to assess learning outcomes. The sample consisted of 32 students in the control class and 32 students in the experimental class selected through purposive sampling. The results showed that the Quiz Team method assisted by Baambozle media significantly affected students’ activity and learning outcomes, indicated by a Sig. (2-tailed) value of 0.000 < 0.05. The findings imply that this method can enhance student activity and consequently improve learning outcomes.

This study aims to describe the form of multi-stakeholder collaboration in the management of the Bojonegoro Geopark using the Pentahelix approach. This study employed a qualitative method with data collected through interviews, observations, and documentation, while informants were selected purposively to represent the government, academia, business actors, community groups, and media. The findings indicate that although the five helixes are involved, their roles have not yet been integrated into a systematic collaborative framework. The government contributes through infrastructure provision and regulatory support but lacks a coordinating institution dedicated to geopark management. Academics provide research input, yet it has not formed a comprehensive basis for geosite interpretation. Business actors grow predominantly in recreational destinations, while community groups play essential operational roles but with uneven capacities. The media participates in promoting activities, although it has not succeeded in building a consistent geopark identity. Overall, this study concludes that weak inter-helix integration remains the primary challenge in developing the Bojonegoro Geopark. Therefore, strengthening institutional coordination, improving community capacity, and establishing an integrated communication strategy are essential for achieving sustainable geopark governance.

This research is motivated by the importance of guiding students in using digital technology in a positive way. The implementation of digital literacy enables students to use digital technology wisely and responsibly. This study aims to explore the importance of digital literacy, the impact of digital technology development on student’s character, the implementation of digital literacy for improving 21st-century skills, and the role of digital literacy for personalizing a generation with strong character, specifically at SMK Budi Mulia Pakisaji. This research is using a qualitative descriptive method, using purposive technique sampling and data triangulation techniques. This study uses an interactive model of data analysis. Data were collected through in-depth interviews, observation, documentation, and open-ended questionnaires. The results show that digital literacy supports the improvement of students’s 21st-century skills, known as the 6Cs: critical thinking, creativity, collaboration, communication, character, and citizenship. Digital literacy is integrated into IPAS (Science, Social, and Environmental Education) learning and implemented through the SMART (Spesific-Measurable-Achievable-Relevant-Time bound) digital concept. The implementation of digital literacy supports the achievement of IPAS learning goals, to make meaningfull learning experience, and students are able to produce a creation in IPAS projects. Students are able to solve problems using digital technology, select useful content, manage their time effectively, and become a lifelong learner. Furthermore, digital literacy supports the students to increase their knowledge, skills, and attitudes aligned with the values of Pancasila.

This study aims to analyze the dynamics of the lives of indigenous Papuan communities and transmigrants, particularly in the social and economic context of Sota Village, Merauke Regency, South Papua. The study uses a qualitative approach with semi-structured interviews, documentation, and focus group discussions (FGDs). This study involved various parties to obtain a comprehensive view of the social interaction between indigenous peoples and transmigrants. Data were obtained through interviews with leaders and indigenous peoples of Sota Village. The results of the study show that the social relationship between indigenous peoples and transmigrants is harmonious, characterized by cooperation in social activities, mutual assistance, and joint economic development. The presence of transmigrants has had a positive impact on improving welfare, equalizing infrastructure, and introducing modern agricultural techniques to indigenous peoples. On the other hand, local wisdom such as Adat Sasi also plays a role in maintaining social harmony and ecological balance, while the traditional deliberation mechanism serves as a means of peaceful conflict resolution. Indigenous communities show openness to change but remain critical of the sustainability of the transmigration program due to land limitations. Overall, this study concludes that multicultural life in Sota reflects the success of social integration based on the values of tolerance, mutual respect, and cooperation in building a peaceful and sustainable society.

The phenomenon of homeless individuals and beggars (gepeng) in Jambi City remains a significant and ongoing social issue, indicating that efforts to address poverty and urban social vulnerability have not yet been fully effective. Although the local government, through the Jambi City Social Affairs Office, has implemented a Social Rehabilitation Program aimed at restoring beneficiaries’ social functioning through outreach, social assessment, social guidance, skills training, and family reunification, the presence of gepeng in public spaces continues to fluctuate from 2022 to 2024. This study analyzes the effectiveness of the program’s implementation, particularly the social guidance component, using a qualitative case study approach. Data were collected through in-depth interviews, field observation, and documentation review, and analyzed using George C. Edward III’s policy implementation theory, which emphasizes communication, resources, disposition, and bureaucratic structure. The findings show that the program has been carried out procedurally and humanely; however, its effectiveness remains limited due to insufficient numbers of social workers, weak and unsustained economic empowerment support, and inadequate post-rehabilitation monitoring. As a result, some beneficiaries return to the streets after completing the program. Therefore, strengthening inter-agency communication, increasing resource capacity, integrating sustainable economic empowerment initiatives, and improving consistent monitoring systems are essential steps to achieve long-term and more sustainable reductions in homelessness in Jambi.

This study is motivated by the development of digital technology, which has driven a transformation in the learning paradigm from conventional models to more flexible, interactive, and innovative technology-based learning. Changes in student characteristics in the digital era require adaptive learning strategies that are able to improve both the efficiency of the learning process and learning outcomes. This study aims to describe and analyze digital learning strategies in enhancing learning efficiency and their impact on student achievement. The research employs a qualitative approach using a literature review by examining various relevant scientific sources related to the concepts, characteristics, implementation, and impacts of digital learning. The data were analyzed using content analysis techniques to produce a systematic conceptual framework. The findings indicate that systematically designed digital learning strategies can improve conceptual understanding through interactive content delivery, strengthen students’ motivation and independent learning, and enhance retention and learning mastery. Learning efficiency is reflected in flexible access, time optimization, and technology-based assessment. However, its implementation still faces challenges such as limited infrastructure and digital literacy. Therefore, careful planning and the improvement of digital competencies are necessary to ensure that digital learning can be implemented effectively and sustainably in improving the quality of education.

The principal’s leadership plays a strategic role in determining the direction and quality of educational implementation in schools. This study aims to analyze the implementation of integrative leadership based on prophetic values through the application of transformational, instructional, and servant leadership styles at SMA Muhammadiyah PK Kottabarat Surakarta. Islamic-based schools face challenges in integrating academic excellence with the development of religious character; therefore, a leadership model is required that is not only managerially effective but also morally and spiritually grounded. This research employed a qualitative approach with a field study design. Data were collected through participatory observation, in-depth interviews, and documentation, and were analyzed using interactive analysis techniques with triangulation to ensure data validity. The findings indicate that the integration of transformational, instructional, and servant leadership forms an Islamic Integrative Leadership model that combines a vision for change, the strengthening of learning quality, and the values of service and exemplary conduct within an Islamic framework. Transformational leadership fosters a shared vision and an innovative culture; instructional leadership enhances the quality of the learning process through effective academic supervision; while servant leadership creates a humanistic and participatory school climate. This leadership model contributes to improving teacher professionalism, strengthening students’ character, and establishing a religious school culture oriented toward holistic and sustainable educational quality.

Adolescence is a crucial transition phase from childhood to adulthood, characterized by significant development of the reproductive system and psychosocial changes. In this phase, adolescents are prone to deviant behavior, including premarital sexual behavior, especially if environmental factors and self-control are not properly managed. This study aims to identify the picture of premarital sexual behavior in adolescents through a case study at Pattimura High School Jakarta. The research method uses a quantitative approach with random sampling techniques based on Lemenshow calculations. Data analysis was carried out descriptively to obtain an overview of respondents' behavior. The results showed that there were 22 students (32.35%) who had risky premarital sexual behavior. These findings indicate an urgent need for comprehensive interventions. Preventive efforts can be carried out through reproductive health education, strengthening moral values, and improving communication between parents and children. Meanwhile, repressive efforts are needed to enforce school rules and provide educational sanctions. This research emphasizes the importance of collaboration between schools, families, and communities in tackling adolescents' premarital sexual behavior, so as to minimize risks that have an impact on their physical, psychological, and social health.  

This study aims to investigate the skill gaps experienced by bachelor’s degree graduates in Indonesia when facing the dual demands of Industry 4.0 and Society 5.0. The method applied in this research is a systematic literature review, synthesizing findings from 21 scientific articles focusing on the dynamics of skill gaps and the effectiveness of higher education interventions in Indonesia. The study findings reveal two main categories of competency gaps. In the context of Industry 4.0, the most significant deficiencies are observed in specific hard skills, particularly data literacy, artificial intelligence proficiency, and automation across various sectors. Meanwhile, within the Society 5.0 dimension, deeper gaps emerge in soft skills and human-centered competencies, including complex problem-solving, emotional intelligence, creativity, and environmentally sustainable skills. These human-centered skill gaps play a critical role in enhancing graduate value as AI technologies increasingly replace routine tasks. Although the Merdeka Belajar Kampus Merdeka program shows positive outcomes in improving sustainability skills and digital certification, it has not fully succeeded in driving fundamental transformation of higher education learning outcomes, limiting alignment with sustainability principles and the Society 5.0 approach. It can be concluded that Indonesian higher education faces the challenge of undertaking fundamental curriculum reform to integrate human-centered competencies as a foundation for preparing future human resources.

This study aims to analyse the role of digital literacy of the State Civil Apparatus (ASN) in supporting the implementation of smart cities and improving the quality of public services in the Sorong City Regional Secretariat. The research method used is qualitative with a descriptive approach, through in-depth interviews with structural officials within the Sorong City Secretariat. The results of the study show that the level of digital literacy of civil servants is still varied and greatly influenced by the duties and functions of the position, generational background, and the intensity of the use of digital technology in daily work. The implementation of the smart city concept in Sorong City has not been fully optimal due to limited infrastructure, readiness of human resources, budget support, and coordination between regional apparatus organisations. Nevertheless, digitalisation has had a positive impact on the efficiency of public services, especially in the aspects of administration, transparency, and ease of access to information for the public. This study also found that the success of digital governance is highly determined by the commitment of regional leaders, internal policies that support the digital capacity building of civil servants, and continuous training and mentoring. Therefore, strengthening the digital literacy of civil servants is a strategic and sustainable priority policy to support the development of smart cities and digital public services that are effective, inclusive, and accountable in Sorong City.