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This community service activity was carried out with the primary objective of improving the Qur'an reading skills of the women of the Majelis Taklim (Islamic study group) through systematically designed intensive training. Reading the Qur'an properly and correctly is an obligation for every Muslim, but in reality, many people, especially the women of the Majelis Taklim (Islamic study group), still face obstacles in aspects of makhraj, tajwid, and fluency. This condition encourages the need for a targeted coaching program to improve the quality of Qur'an reading, so that the values ​​of Islamic teachings can be understood and practiced more accurately. The training was held in early July 2025 with a total of 35 participants from the Majelis Taklim (Islamic study group) with diverse reading ability backgrounds. The methods used included lectures, demonstrations, reading practice, individual guidance, and ongoing evaluation at each meeting. This approach was chosen so that participants not only gain theoretical knowledge but also practical skills that can be immediately applied. Evaluation was carried out through observing reading ability, courage to ask questions, and active participation in group exercises. The results of the activity showed a significant improvement in the participants' Qur'an reading skills, both in terms of letter pronunciation, application of Tajweed rules, and fluency in reading holy verses. The participants' enthusiasm was evident in their eagerness to participate in all sessions, their sincerity in practicing, and their active interaction during the learning process. Furthermore, this activity also fostered new motivation for participants to continue improving their reading quality independently and create a conducive learning environment in the Islamic study groups. Thus, this training proves that the right learning strategy, supported by high motivation from participants, can have a positive and sustainable impact on improving the quality of Quran reading. It is hoped that this type of program can be replicated in other Islamic study groups so that its benefits are even broader for the community.

This study aims to describe students' critical thinking skills in solving social arithmetic problems based on the Polya stages and FRISCO indicators. The research subjects consisted of three students in grade VIII R-5 MTs Nurul Jadid who were purposively selected to represent the high, medium, and low ability categories out of a total of 21 students. The research method used was a descriptive qualitative approach with instruments in the form of two social arithmetic description questions and semi-structured interview guidelines. Data analysis was carried out by referring to the four stages of problem solving according to Polya (understanding the problem, planning the solution, executing the plan, and re-examination) as well as the six FRISCO critical thinking indicators (Focus, Reason, Inference, Situation, Clarity, Overview). The results of the study showed that students with high abilities were able to solve problems systematically through all stages of Polya and met almost all FRISCO indicators, especially in the aspects of Focus, Reason, and Clarity. Students with moderate ability show sufficient understanding but are inconsistent in planning and implementing solutions, and experience difficulties in the Reason, Situation, and Overview indicators. Students with low abilities experience obstacles from the early stages of understanding problems and do not show significant indicators of critical thinking. These findings indicate that the Polya stage and the FRISCO indicator can be used in a complementary manner to identify and analyze students' critical thinking skills in solving contextual math problems. The implication of this study is the need for a learning strategy that emphasizes strengthening the stages of problem solving and developing explicit critical thinking indicators in the mathematics learning process. This research also opens up opportunities for the development of more structured diagnostic instruments in measuring students' individual critical thinking skills.

Advances in digital technology in the financial sector have encouraged Micro, Small, and Medium Enterprises (MSMEs) to shift from cash payment systems to non-cash payments through QRIS (Quick Response Code Indonesian Standard) as an effort to increase efficiency and modernize transactions. This research is motivated by the low level of QRIS adoption among MSMEs in Junti Village, Jawilan District, Serang Regency, Banten, most of which still rely on cash-based transactions. The purpose of this research is to analyze the implementation of QRIS by MSMEs, identify the obstacles faced, and assess the impact of the system's implementation on daily business activities. Data were collected through field observations, interviews with MSME actors, and supporting documentation, and this research was conducted in Junti Village in July 2025. The results revealed that some MSMEs that have adopted QRIS experienced benefits in the form of ease in conducting transactions, increased efficiency, and a more professional business image. These findings also confirm that the use of QRIS contributes to the acceleration of digital transformation in the MSME sector, although not yet fully optimal. The main obstacles encountered were limited access and the quality of internet infrastructure, which is still uneven, making it difficult for some business actors to utilize QRIS optimally. Based on these results, the study recommends the importance of increasing the intensity of socialization and training on QRIS use, as well as the need for ongoing support from local governments and financial institutions so that MSMEs can adapt more quickly and comprehensively to changes in digital technology, so that MSME digital transformation can take place effectively, inclusively, and sustainably. This study recommends the need for increased socialization, training, and support from financial institutions and local governments to encourage sustainable digital transformation of MSMEs.

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

The purpose of this community service (PkM) is to provide Mindfulness training to ANANDA PAUD teachers in RW.19 to improve their understanding of themselves regarding their physical and psychological well-being. Mindfulness training is a meditation method used to increase empathy both affectively, cognitively, morally, intrapersonally and interpersonally. The many activities and activities of teachers both at school and at home make teachers feel very tired. Teachers often feel dizzy, physically tired and lack focus on the teaching given. To prevent these things from continuing, the PkM team of the psychology faculty provides assistance to teachers by holding Mindfulness training which aims to maintain the mental state of teachers from the pressures that arise both at work and brought from home. The lack of understanding and self-skills possessed by the teachers makes them just resigned in carrying out their daily activities. This input prompted the PkM team to help find solutions for developing the self-skills of ANANDA PAUD teachers through Mindfulness Training. The process involved gathering the teachers in the RT.01 hall and providing them with materials to understand and practice Mindfulness, including lectures, stories, and practical exercises, as well as games and group discussions. The community service team hopes that these teachers will be able to understand the results of the training. This increased understanding of Mindfulness will improve their ability to focus and better understand themselves and their surroundings, enabling them to overcome all the challenges and obstacles that arise in their daily lives.

The purpose of this community service (PkM) is to provide Mindfulness training to ANANDA PAUD teachers in RW.19 to improve their understanding of themselves regarding their physical and psychological well-being. Mindfulness training is a meditation method used to increase empathy both affectively, cognitively, morally, intrapersonally and interpersonally. The many activities and activities of teachers both at school and at home make teachers feel very tired. Teachers often feel dizzy, physically tired and lack focus on the teaching given. To prevent these things from continuing, the PkM team of the psychology faculty provides assistance to teachers by holding Mindfulness training which aims to maintain the mental state of teachers from the pressures that arise both at work and brought from home. The lack of understanding and self-skills possessed by the teachers makes them just resigned in carrying out their daily activities. This input prompted the PkM team to help find solutions for developing the self-skills of ANANDA PAUD teachers through Mindfulness Training. The process involved gathering the teachers in the RT.01 hall and providing them with materials to understand and practice Mindfulness, including lectures, stories, and practical exercises, as well as games and group discussions. The community service team hopes that these teachers will be able to understand the results of the training. This increased understanding of Mindfulness will improve their ability to focus and better understand themselves and their surroundings, enabling them to overcome all the challenges and obstacles that arise in their daily lives.

PT. Soemo Adjie Persada is a company engaged in housing development and is dealing with serious problems in warehouse material management. The manual and unstructured material recording system causes various obstacles, such as data discrepancies, input errors, and stockouts that hamper the smooth running of the project. This study aims to analyze and implement the Kanban system as a more efficient and accurate material management solution. The study was conducted using a qualitative descriptive approach through interviews, observations, and documentation methods. The findings show that the Kanban system, which is based on the principle of workflow visualization and a pull system mechanism, can improve the efficiency of recording and distributing materials between project units. The implementation of Kanban helps reduce data input errors, prevent material loss, and accelerate the decision-making process in the warehouse. Although challenges such as damaged Kanban cards and difficulty adapting among users were encountered in the initial implementation stage, these obstacles can be overcome through proper training and regular evaluation of the system. Thus, the implementation of the Kanban system has proven to be an effective strategy in improving the efficiency of material management in construction projects. This system not only streamlines warehouse operations but also improves control over material availability, thereby supporting the smooth running of the overall construction process. PT. Soemo Adjie Persada is a company engaged in housing development and is dealing with serious problems in warehouse material management. The manual and unstructured material recording system causes various obstacles, such as data discrepancies, input errors, and stockouts that hinder project progress. This study aims to analyze and implement the Kanban system as a more efficient and accurate material management solution. The study was conducted using a qualitative descriptive approach through interviews, observation, and documentation.

The purpose of this community service is to provide assistance to MSMEs producing traditional cakes and tampah craftsmen in Karijawa Village, Dompu District, Dompu Regency. The assistance provided includes flavor innovations in traditional Dompu cakes and innovations in bamboo crafts other than tampah. These innovations aim to increase the competitiveness of local products in the wider market. This assistance also focuses on improving the quality of product packaging, considering that the still minimal packaging quality is one of the obstacles faced by partners. As part of this community service, we hope to provide solutions to the problems faced by MSME partners related to unattractive products and less than optimal packaging quality. The method used in this activity includes three main stages: planning, implementation, and evaluation. The planning stage is carried out by identifying the problems faced by partners and selecting appropriate solutions. In the implementation stage, the selected solutions are implemented by providing training and direct assistance related to flavor innovations in traditional biruas beras cakes and bamboo woven product designs. The evaluation stage aims to assess the extent to which the implemented solutions have been effective and have a positive impact on MSME partners. The results of this community service activity indicate that MSME partners now have products with new flavors for their rice bran and a wider variety of woven bamboo products, in addition to winnowing baskets. Furthermore, product packaging has undergone significant improvements, increasing product appeal and meeting higher market standards.

This research is motivated by the low level of community participation in the process of forming Village Regulations in Sukamantri Village, Ciawi District, Tasikmalaya Regency, which has resulted in less than optimal public involvement in decision-making at the village level. The purpose of this study is to determine the extent of community participation in the formation of Village Regulations and to identify inhibiting factors and efforts made by the village government to increase such participation. This study uses a qualitative method with 11 informants consisting of village officials, community leaders, and villagers. Data were collected through literature studies, observations, in-depth interviews, and documentation. Data analysis was conducted qualitatively by processing information from interviews and observations to draw conclusions. The results of the study indicate that community participation in the formation of Village Regulations in Sukamantri Village is still not optimal. The main obstacles faced include limited implementation time which results in some community members being unable to attend official forums, low legal literacy and understanding of the importance of involvement in village policy formulation, ineffective mechanisms for conveying aspirations, and the dominance of certain figures in the decision-making process which limits the representation of all elements of society. To overcome these obstacles, the village government has undertaken various efforts, including expanding outreach through neighborhood associations (RT/RW) and social media, opening additional discussion forums at the hamlet level, and involving various community groups, including women and youth, in village meetings. These efforts are expected to increase community awareness, involvement, and satisfaction with the Village Regulation drafting process, so that in the future, Village Regulation drafting can be more transparent, inclusive, and able to accommodate the aspirations of all levels of society.

The purpose of this study is to describe and analyze solutions in the role of information technology-based teaching and learning in improving the quality of learning at SDN 3 Koba Bangka Tengah. This research was conducted at SDN 3 Koba Bangka Tengah, Bangka Belitung Islands Province. The research period was from June to September 2024. The object of this study was the entire learning process that utilizes information technology as a means and media to support teaching and learning activities. This study used a qualitative descriptive method. The data sources used consisted of primary data obtained through direct observation in the classroom and interviews with teachers, principals, and students; and secondary data in the form of learning administration documents, teaching tools, and learning outcome reports. Data collection techniques included participatory observation, in-depth interviews, and documentation studies. Data validity was tested by triangulation of sources to ensure the accuracy and consistency of information. The results showed that the use of information technology, such as the use of projectors, learning videos, and digital-based educational applications, significantly helped improve student motivation and understanding of the material. In addition, teachers showed quite good adaptation in using technological devices to support the learning process. However, several obstacles remain, such as limited internet network facilities, a lack of technology training for teachers, and inadequate school infrastructure. Nevertheless, the implementation of information technology has been proven to improve the quality of learning when supported by visionary school policies, ongoing teacher training, and active parental involvement in students' learning processes. These findings reinforce the importance of technology integration as a 21st-century learning strategy. Overall, information technology-based learning is an innovative solution for creating a more interactive, effective, and relevant learning environment.

Sultan Thaha Airport, Jambi, is one of the airports that has implemented a digital Airport PAS application process through a website-based system. This application information system is designed to improve efficiency and effectiveness in the PAS (Personal Airport Security) application process, which was previously done manually. With this system, it is expected that the entire administrative process can run faster, more transparently, and minimize errors. The purpose of this study is to analyze the implementation of the e-PAS information system, and to identify obstacles that arise in its implementation in the work environment of Sultan Thaha Airport, Jambi. The research method used is descriptive qualitative, with a blackbox testing approach to test the system's functionality. Data collection techniques were carried out through direct observation, interviews with 3 PAS applicants and 6 operational officers, and documentation related to system use. The data obtained were analyzed through the process of data reduction, data presentation, as well as drawing conclusions and verification. Data validity testing was carried out using the source and technique triangulation method. The results of the study indicate that the implementation of the e-PAS system has run quite well. However, several technical challenges remain, hindering the smooth running of the process, such as disruptions to the data input system, challenges with information validation, and suboptimal or incomplete system features. These findings provide important input for system developers to make continuous improvements to ensure more effective and efficient services in the future. Improved training for staff is also necessary to ensure optimal system utilization. Furthermore, regular evaluations of system performance are mandatory to maintain consistent service quality.

This research is motivated by the importance of implementing sustainable tourism management principles in the management of Citumang Nature Tourism, Bojong Village, Parigi District, Pangandaran Regency. This management not only emphasizes the utilization of economic value, but must also pay attention to the preservation of the natural environment, socio-cultural values and aspects, and the active involvement of the local community. This aims to ensure that the benefits of Citumang's existence can be felt by all levels of society. The purpose of this study is to determine the form and effectiveness of collaboration between the village government, stakeholders, and the community in managing this nature tourism. This study uses a qualitative method with data collection techniques through literature studies and field studies. Data analysis is carried out in three stages, namely data collection, data reduction, and data presentation. The results of the study indicate that the collaboration between the village government, stakeholders, and the community still faces several obstacles. Problems identified include the lack of official licenses or professional guide certificates for tour guides, an unclear organizational structure resulting in weak coordination between the village government and tour guide groups, limited proactive leadership, which reduces community motivation and participation in tourism development, low community involvement in the planning and implementation of tourism activities, and a lack of effective promotion to attract visitors. These conditions have resulted in the suboptimal development of Citumang's tourism potential as a leading regional destination. This study recommends the establishment of a clear organizational structure, increased human resource capacity through guide training and certification, strengthening the role of visionary and inclusive leadership, increasing community participation in all stages of tourism management, and implementing creative and targeted promotional strategies. This will enable Citumang's nature tourism management to be more effective, sustainable, and provide optimal benefits for all stakeholders.

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

This research is entitled "Socialization of the General Election Commission in Increasing Voter Participation in the 2024 Regent and Deputy Regent Election of Ciamis Regency (Case Study in Ciamis District)". The focus of this research is to determine how the implementation of socialization carried out by the General Election Commission (KPU) of Ciamis Regency in an effort to increase public participation in the 2024 Regent and Deputy Regent Election, especially in the Ciamis District area. The research method used is descriptive qualitative with a case study approach. Data collection techniques include in-depth interviews with related parties, direct observation of socialization activities, and collection of supporting documentation. The data obtained are analyzed qualitatively through the process of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Ciamis Regency KPU carried out socialization by referring to the Theory of Three Elements of Socialization proposed by Haryanto (2018) in the book Political Socialization: An Initial Understanding. The three elements include: Socialization Agents, namely parties who play a role in conveying information, such as KPU officers, District Election Committees (PPK), and community leaders, Socialization Materials, including information regarding election stages, voting procedures, the importance of voting rights, and the role of the community in maintaining democracy, Socialization Methods, which are carried out through face-to-face meetings, leaflet distribution, banner installation, social media, and community-based activities. Although socialization activities have been carried out in a planned manner and involved various media, research results indicate that their implementation has not been optimal. Some obstacles found include limited reach to all levels of society, minimal participation in socialization activities, and a lack of innovation in information delivery methods. In conclusion, the socialization carried out by the Ciamis Regency KPU for the 2024 Regent and Deputy Regent Election has been running but needs to be increased in intensity, creativity, and equal distribution of targets so that voter participation can be maximized.

This study addresses the issue of unit delays in providing goods receipt notes and routine distribution of supplies to the general logistics department, which impacts the inefficiency of the non-medical logistics management process at Ibnu Sina General Hospital, Bukittinggi. Untimely logistics management can hamper the availability of goods, disrupt the smoothness of services, and increase the risk of stock outs. The purpose of this study is to obtain a comprehensive overview of non-medical logistics management at the hospital, particularly in the aspects of planning, procurement, and control. The research method used is descriptive qualitative with in-depth interviews with five informants. The research informants include Mrs. D as triangulation, Mr. Y and Mr. B as general logistics staff, and Mrs. D and Mrs. S as unit staff. Data were analyzed to identify patterns and obstacles that occur in the non-medical logistics management process. The results show that the entire non-medical logistics management process at Ibnu Sina General Hospital, Bukittinggi is guided by requests from the unit. Logistics planning is carried out based on the receipt notes submitted by the unit, procurement can only be carried out after the receipt notes are received, and stock control is carried out by summarizing requests in the stock card. Although the procedures complied with the Standard Operating Procedures (SOPs) established by the hospital director, obstacles were identified, including delays in unit submissions and weak stock control at the unit level. This situation has the potential to lead to management inefficiencies and stockouts. The conclusion of this study confirms that the non-medical logistics management system at Ibnu Sina Islamic Hospital, Bukittinggi, complies with SOPs. However, improvements in timeliness in submitting orders and strengthening stock control within the units are needed to optimize logistics management efficiency.

This study aims to examine the strategic role of the Cieurih Community Health Center in increasing public awareness of healthy lifestyles, particularly in the Cipaku Sub-district. Employing a qualitative descriptive approach, data were collected through observation, in-depth interviews with key stakeholders, and documentation of program activities. The collected data were analyzed using three stages: data reduction, data presentation, and drawing conclusions with verification to ensure validity. The analysis focuses on three main dimensions of the Health Center’s role: (1) Interpersonal Role, which involves direct interaction with the community to build trust, encourage participation, and foster behavioral change; (2) Informational Role, which encompasses the dissemination of accurate health information, educational campaigns, and correction of misinformation; and (3) Decisional Role, which relates to planning, implementing, and evaluating health programs in response to local needs.The findings reveal that the Cieurih Community Health Center has made significant contributions to raising awareness and promoting healthy living practices through these roles. Initiatives such as health counseling, mobile clinic services, and collaborative activities with community leaders have shown positive influence. However, the study also identifies persistent challenges, including low levels of community participation, insufficient financial and human resources, and the strong influence of traditional cultural practices and misinformation that hinder optimal outcomes. To address these obstacles, adaptive strategies are necessary. Recommendations include the development of personalized approaches tailored to the socio-cultural context, the use of innovative communication methods such as social media and visual storytelling, and the strengthening of cross-sectoral collaboration with educational institutions, religious leaders, and local government agencies. These measures are expected to enhance community engagement, improve the accuracy and reach of health information, and sustain the long-term impact of health promotion programs.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

This study aims to analyze the effectiveness of legal protection for victims of human trafficking in Indonesia, based on Law Number 21 of 2007 concerning the Eradication of the Crime of Human Trafficking. Legal protection for victims encompasses preventive measures, case handling, and the restoration of victims’ rights through available legal mechanisms. The focus of this research is to evaluate how far the existing regulations can provide comprehensive protection for victims—beginning from the victim identification process, through judicial proceedings, and continuing to social rehabilitation and reintegration into society. This study applies a normative juridical method that emphasizes legal norms and regulations in force. It also highlights the importance of synergy among law enforcement agencies, the government, and non-governmental organizations to ensure optimal protection for trafficking victims. The research identifies several challenges in the implementation of legal protection, such as limited human resources and inadequate facilities, lack of public legal awareness, and judicial processes that are often slow and unresponsive to victims’ needs. Another major obstacle is the lack of access to legal aid and recovery services, which are crucial for supporting victims’ reintegration and fulfillment of their human rights. This paper seeks to provide a clearer understanding of the current conditions regarding legal protection for human trafficking victims in Indonesia and to formulate recommendations for more effective and integrated policy improvements. Enhancing legal frameworks and improving inter-agency coordination are essential steps toward ensuring victims receive justice and the protection they are entitled to under human rights principles.