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This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.

This study aims to determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

This research is the result of quantitative research which aims to answer questions about the influence of Viral Marketing and online Customer Reviews on the buying interest of Shopee marketing consumers. The research method used is quantitative research and the sampling technique uses a purposive sampling method with a sample size of 98 respondents. The data collection technique uses a questionnaire with the help of a Google form which is processed using SPSS version 27 and the data analysis technique uses multiple linear regression. This research focuses on undergraduate students from the Faculty of Economics and Business, Jambi University as young, dynamic and technology-savvy consumers, who very often use the Shopee e-commerce application to purchase various products. So Shopee has become one of the largest e-commerce which is very popular in Indonesia. The results of this research show that Shopee Viral Marketing has a positive effect on buying interest. Then online Shopee Customer Reviews have a positive effect on buying interest. Furthermore, based on the results of simultaneous test statistical calculations, it shows that Shopee's Viral Marketing and Online Customer Reviews have a simultaneous influence on Shopee marketplace consumer buying interest among undergraduate students at the Faculty of Economics and Business, Jambi University. For the Shopee marketplace, it is recommended to increase Viral Marketing promotions and maintain online Customer Reviews on the Shopee marketplace which is already popular among the public. Apart from that, Shopee also needs to create the latest innovations in order to accommodate customer desires and expectations, in order to maintain competitiveness and product relevance in the market.

This study aims to influence customer experience and trust on repurchase intention e-market place and its impact on consumer loyalty: a case study on shopee. The population in this study were all Shopee consumers in Banda Aceh City. The sample collection technique in this study was purposive sampling. So that the number of respondents was 250 people. Data were collected by distributing questionnaires online which were linked to a google form. Data were measured using a Likert scale and analyzed using SEM AMOS. The test results concluded that Customer Experience, Trust, Repurchase Intention, and Shopee Consumer Loyalty on Shopee were running well; Customer experience affects repurchase intention; Trust affects repurchase intention; Customer experience affects consumer loyalty; Trust affects consumer loyalty; Repurchase intention affects consumer loyalty; Repurchase intention partially mediates the effect of customer experience on consumer loyalty; and Repurchase intention partially mediates the effect of trust on consumer loyalty. The results of this test explain that the loyalty increase model for Shopee consumers in Banda Aceh City is a function of increasing consumer repurchase interest, increasing customer experience, and strengthening trust in the Shopee brand

This research is motivated by the problem of marketing performance at PT. TPC is seen from the innovation of the K3 Atunas buoy product. Then implement product innovation and online sales to improve PT's marketing performance. TPC. The aim of this research is to find out how strong the influence of product innovation is on marketing performance. The marketing performance variable (Y) consists of three indicators, namely sales growth (Y1), profit growth (Y2), and customer growth (Y3). Meanwhile, the product innovation variable (X) consists of three indicators, namely line expansion (X1), new products (X2), and competing products (X3). From the resulting data it can be concluded that the product innovation variable (X) influences marketing performance (Y) in a significantly positive way. Where the dominant indicator is the line expansion indicator (X1) which is strongly correlated with the sales indicator (Y1) of rX1.1Y1 = 0.481. Product innovation influences marketing performance with a value of r2 = 0.287 or 28.7%. Meanwhile, the remaining 71.3% was influenced by other variables not examined in this research.

This study is motivated by the phenomenon that many micro and small business actors are trapped in easy online loans but pay high interest. In addition, in the business they own, product pricing is oriented towards general conditions so that labor costs are rarely taken into account. As a result, they often make mistakes in measuring business productivity which ultimately leads to business decline. The problems that are often faced are more in financial management due to low financial literacy, lack of experience in finance and lifestyle. This study aims to test and analyze the influence of financial literacy, financial experience and lifestyle on the financial management behavior of MSE’s actors. Data were obtained from questionnaires to 100 respondents which were processed using multiple linear regression analysis. The results of the study stated that financial literacy, financial experience have a positive and significant effect on financial management behavior while lifestyle does not have a significant effect on financial management behavior.

Service users e-wallet face a number of issues, including a lack of knowledge about digital finance as well as concerns about security and trust in services e-wallet. This problem is supported by the phenomenon of many educators being trapped in loans online. The focus of this research is on the influence of digital financial literacy and security perceptions on service adoption e-wallet among students with the UTAUT approach. Quantitative research method with survey data collection using a questionnaire totaling 35 statements, consisting of 12 statements on the digital financial literacy variable, 13 statements on the security perception variable and the service adoption variable. e-wallet as many as 10 statements. The respondents for this research involved 224 students (25% men, 75% women) majoring in Economic Education, class of 2021-2024. The data analysis technique uses multiple linear regression analysis using the SPSS version 25 application. The research results show that the variables of digital financial literacy and security perceptions have a positive and significant effect on service adoption e-wallet simultaneously and partially. It is hoped that this research can contribute useful thoughts and information and can enrich knowledge and economic development as well as become reference material for further research.

The rapid evolution of digital technology has significantly reshaped how Generation Z communicates, interacts, and participates in social activities. Born in a digital-native era, Gen Z demonstrates strong capabilities in using digital platforms, positioning them as key players across various domains, from social engagement to the workforce. This research applies a descriptive qualitative method to explore how Gen Z actively and creatively utilizes technology. Data were gathered through semi-structured interviews, online observation, and digital content analysis. The findings indicate that Gen Z frequently engages with social media platforms like TikTok, Instagram, and WhatsApp to express themselves, share insights, and expand their networks. However, uncontrolled usage also brings potential downsides such as digital addiction and exposure to inappropriate content. In the professional world, their digital proficiency offers a strong advantage, as they are quick to adapt to evolving digital work systems. In conclusion, Generation Z holds substantial potential to influence social and economic transformation, provided they are supported with sufficient digital literacy and appropriate guidance.

The digital transformation of journalism has reshaped how news is communicated and consumed. In an ecosystem dominated by visual content and rapid engagement, emoji have emerged as essential tools for conveying emotional tone, shaping narratives, and enhancing audience interaction. This phenomenon is referred to as emojournalism, the use of emoji within journalistic content to foster emotional resonance and public engagement. This study employs a qualitative approach with a constructivist paradigm and phenomenological strategy. Data were collected through in-depth interviews, netnographic observation, and content analysis of online news shared on platforms like Instagram and Twitter. The analysis utilized Roland Barthes’ semiotic framework, supported by triangulation techniques to ensure data validity. Emoji function as emotional signifiers in news content, influencing audience interpretation and increasing digital interaction. Specific emojis—such as

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.

Does the presence of Facebook social media make changes in interactions, which are usually active housewives gossiping (light discussions) on the porch of the house, after the presence of Facebook social media, housewives choose to interact online rather than face to face. This research was conducted in Partali Toruan Village using qualitative research methods and informants who became informants were housewives in Partali Toruan Village. Data collection techniques were carried out by observation, interviews, documentation and drawing conclusions. The results of the study indicate that Facebook has an impact on changes in interaction patterns in mothers in Partali Toruan Village, North Tapanuli Regency and these changes are planned changes or come from one's own will. Meanwhile, the conclusions based on the researcher's sub-problems are as follows: Most of the core of the negative impact of Facebook on changes in interaction patterns with family and the Partali Toruan community environment on mothers in Partali Toruan Village, North Tapanuli Regency is making Facebook social media a money field, namely by selling online, and eliminating boredom. Facebook has a negative impact if its users misuse Facebook as a life regulator.

Human trafficking is a complex crime against humanity that involves the exploitation of vulnerable individuals, including Indonesian citizens who have become victims of online scams in Cambodia. This study aims to analyze the implementation of legal protection for victims of human trafficking in Cambodia and to identify the challenges and obstacles faced in efforts to combat this crime. The research method used is a qualitative approach with descriptive analysis, gathering data from various secondary sources, including legislation, legal documents, and relevant academic literature. The findings indicate that although the Indonesian government has made efforts to rescue and rehabilitate victims through diplomatic roles and international cooperation, there are still significant challenges, such as differences in legal systems, limited resources, and the increasing complexity of trafficking modus operandi. Therefore, a comprehensive approach is needed, encompassing the strengthening of bilateral cooperation, enhancing the capacity of law enforcement officers, and public education to prevent human trafficking. This study emphasizes the importance of collaboration between governments, society, and the international community in protecting human rights and the dignity of individuals from exploitation.

With the emergence of a vast internet network, the 4.0 industrial revolution is transforming human lifestyles from conventional to modern and impacting various aspects of life, such as culture, social, and economy. The Pulang Pisau District Court uses the e-Court application, which consists of four main features: online case registration (e-filing), fee payment (e-Payment), electronic summons (e-summons), and online conference (e-ligation), launched by the Supreme Court on October 13, 2018. Data collected from various sources in this research were gathered through a qualitative literature study approach. The focus of the research is on how the e-Court application can enhance the efficiency and ease of accessing legal services for the community. The research results show that the electronic court system not only speeds up the legal administration process but also enhances the transparency and accountability of the judicial system. By launching this application, the Supreme Court is making a significant change in the reform of Indonesia's judiciary, making the judicial system cheaper, faster, and simpler for all citizens. It is hoped that the e-Court application can meet the global community's needs to face legal challenges in the digital era.

This study aims to analyze the impact of online learning on students' learning independence at the secondary school level. The research is motivated by the significant shift in the education system due to the pandemic, which required students to adapt to technology-based distance learning. A descriptive qualitative approach was employed, utilizing data collection techniques such as observation, interviews, and documentation, supported by quantitative questionnaires from previous studies. The findings indicate that online learning has both positive and negative effects on students' learning independence. Positive impacts include increased student responsibility in completing assignments, ease of accessing learning materials anytime and anywhere, and enhanced parental involvement in supporting their children's learning at home. However, negative effects were also identified, such as students' tendency to engage excessively in gaming, reduced effectiveness of the learning process, and delays in task submission due to workload accumulation. Regression analysis results show a significant influence between online learning and learning independence, although the effect is moderate to low in some cases. Factors such as learning motivation, self-efficacy, and the support of the online learning environment play crucial roles in shaping student independence. The study recommends collaboration among government, schools, teachers, parents, and the wider community to improve the quality and quantity of online learning facilities, as well as more varied learning strategies to optimally support the development of students' learning independence.

This study was motivated by the existence of online tutoring users ruangguru at SMA Negeri 5 Bukittinggi and aims to determine how much influence online tutoring (Ruangguru) has on the learning outcomes of students at SMA Negeri 5 Bukittinggi. This study uses a quantitative research method with a simple regression approach. The sampling technique uses purposive sampling where the sampling is based on certain considerations, the sample of this study was students in grades 1, 2, and 3 at SMA N 5 Bukittinggi totaling 65 people. Data were obtained through a questionnaire using a Likert scale that had been tested for validity. Data validity techniques use validity and reliability tests. Statistical testers with assumption test analysis (normality and linearity), linear regression analysis, hypothesis testing (F test and R2 test). Based on the analysis and data from the research results processed using the SPSS 22.0 computer program, it shows that partially it can be seen that the Variable X Ruangguru Online Learning Guidance on student learning outcomes has a constant of 19.993 and a coefficient value of 0.323 has a significance of 0.200> 0.05. It can be concluded that there is an influence of Ruangguru Online Learning Guidance on Student Learning Outcomes. Based on the Simultaneous test, the influence of Ruangguru Online Learning Guidance on Learning Outcomes is that f count 75.083> f table 2.90 and has a significant figure of 0.000 <0.05. This means that there is a Positive influence between Ruangguru Online Learning Guidance on Student Learning Outcomes at SMA N 5 Bukittinggi. With a determination coefficient value obtained of 0.544, this means that there is an influence of 29.59%, while the rest is influenced by other variables that are not studied.

This study aims to analyze online news discourse surrounding the polemic of the construction of the Pesut Mahakam Monument in Samarinda City using Teun A. van Dijk’s critical discourse analysis model. This model consists of three main aspects: text structure (macrostructure, superstructure, and microstructure), social cognition (how news is constructed by the media), and social context (how social, political, and economic factors influence news discourse). The research data were obtained from five online media sources: suaralkaltim.id, kaltimpost.id, tribunjatim.com, kaltimfaktual.co, and kompas.com.The analysis reveals that the media discourse tends to construct a narrative of criticism toward the monument's design, which is considered unclear in representing the Pesut Mahakam figure. In addition, public attention is also focused on the transparency of the project’s budget, which amounts to IDR 1.1 billion. The majority of the public and art observers tend to support the criticisms of the project, while the government emphasizes aspects of urban revitalization and artistic value.Through this analytical approach, it is found that the use of language in online news plays a significant role in shaping public opinion regarding urban icon development projects. This study also highlights the importance of public participation and budget transparency in urban development initiatives to prevent prolonged polemics in the future. The findings contribute to a deeper understanding of the media's role in shaping public perception and the necessity of transparency and inclusive governance in regional development planning.

This study explores the effectiveness of the implementation of blended learning at SDN 1 Labuhan Sreseh Sampang, with a focus on increasing students' interest and learning outcomes. Blended learning, which combines face-to-face and online learning methods, provides greater flexibility and accessibility, which has the potential to increase student engagement and participation in the learning process. Quantitative methods were used in this study to collect data from 45 students through questionnaires designed to measure interest and learning outcomes. The results of the analysis showed that the application of blended learning had a significant positive effect on increasing students' interest and learning outcomes. These findings confirm that blended learning can be an effective approach to improve the quality of education at the primary school level, especially in the face of the challenges of the digital era and technological advances in education.  

This study aims to analyze the role of Islamic economics in regulating online gambling which is increasingly popular among Indonesian people, even Muslims. This study uses a qualitative method with a literature study approach to analyze the impact of online gambling and offers solutions based on Islamic economic principles. The data collected in this study were analyzed by reading, reviewing, and summarizing the results of previous studies that have been conducted on the influence of learning motivation on academic achievement in economics subjects. The results of the study indicate that online gambling damages five main aspects of the maqashid sharia, namely religion, soul, mind, property, and descendants. To overcome this problem, Islamic economics offers an approach to Islamic financial literacy education, economic empowerment through Islamic microfinance institutions such as Baitul Maal wat Tamwil (BMT), and strengthening government regulations in prohibiting and supervising online gambling practices. This study recommends collaboration between the government, financial institutions, and Islamic organizations to increase public awareness, strengthen spiritual values, and create halal economic opportunities as a more productive alternative. Thus, the application of Islamic economic principles is expected to be able to create a just, prosperous, and free society from online gambling practices.

This study discusses Human Resources Education and Training at the Secretariat General of the Regional Representative Council of the Republic of Indonesia (DPD RI). The main issue faced by the Secretariat General of the DPD RI is that there are still employees who do not fully understand their respective fields. Therefore, a training program has been implemented to help employees enhance their knowledge and skills required for their duties. The purpose of this research is to analyze the effectiveness of education and training programs for human resources within the Secretariat General of the DPD RI. This research uses a descriptive qualitative method, with data collected through interviews, observations, and documentation. The results of the study show that employee understanding of one of the online-based training programs is still not optimal, indicating a need for improvements in content delivery or training methods. Nevertheless, the training targets are considered appropriate as they are directed at employees who require capacity enhancement. In terms of scheduling, the training program is considered to lack flexibility, which may interfere with the employees' daily work routines. Despite several challenges, the overall achievement of training objectives has had a positive impact on employee productivity. Real changes can be seen in the increased understanding and ability of employees to apply the knowledge gained to their tasks and responsibilities in each respective division. Thus, the education and training program is deemed to have made a significant contribution to the development of human resource competencies within the Secretariat General of the DPD RI.