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This study aims to analyze the relationship between leadership style and effective communication in the decision-making process within an organizational environment. The leadership style applied by a leader is highly instrumental in determining the quality of communication established between the leader and employees. Effective communication characterized by the clear transmission of information, openness to input, and the ability to listen actively can enhance the accuracy of information, speed, and quality of decisions made. Using a qualitative descriptive approach, this research illustrates how leaders employ specific communication styles to foster employee engagement, strengthen coordination, and minimize misunderstandings during the decision-making process. The findings indicate that the more effective the leader's communication style, the better the quality of the resulting decisions, as the process involves a transparent, participatory, and responsive exchange of information. Thus, effective communication is a key element connecting leadership style with successful decision-making within an organization.

Angka kematian ibu (AKI) di Indonesia masih tinggi, salah satunya dipicu oleh komplikasi kehamilan akibat kekurangan gizi. Rendahnya literasi nutrisi pada ibu hamil berkontribusi terhadap meningkatnya risiko preeklamsia, anemia, dan bayi berat lahir rendah. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi nutrisi ibu hamil melalui pendampingan berbasis media kalender makanan sebagai alat bantu edukasi sederhana dan aplikatif. Pengabdian dilaksanakan di Kantor Desa Bungaejaya, Kabupaten Gowa, Sulawesi Selatan, dengan melibatkan 10 orang ibu hamil. Kegiatan ini juga dihadiri oleh kepala desa, bidan desa, kader kesehatan, dan mitra Dompet Dhuafa. Metode kegiatan mencakup penyuluhan nutrisi kehamilan, pelatihan penggunaan kalender makanan. Hasil pengabdian menunjukkan adanya peningkatan pemahaman ibu hamil mengenai kebutuhan gizi selama kehamilan. Hasil kegiatan menunjukkan bahwa edukasi visual berbasis komunitas efektif dalam meningkatkan kesadaran nutrisi pada ibu hamil serta meningkatkan kemampuan ibu dalam mengidentifikasi nutrisi tepat sehari-hari selama hamil.

Proyek Trade Mall di Jabodetabek sebagai bagian dari bisnis properti merupakan proyek yang memiliki tingkat penyerapan pasar tertinggi diantara proyek properti komersial lainnya seperti apartemen, hotel, perumahan, kantor, dan industri. Tujuan dari penelitian ini untuk mengevaluasi strategi pra pengembangan proyek trade mall dalam rangka meningkatkan profitabilitas dan daya saing developer di wilayah Jabodetabek serta mengidentifikasi variabel-variabel yang menentukan tingkat profitabilitas dari pra pengembangan proyek Trade Mall, menyusun model system dynamics yang dapat menggambarkan pengaruh dari supply dan demand pengembangan proyek Trade Mall terhadap kinerja daya saing developer, membuat rekomendasi tindakan perbaikan terhadap penyebab terjadinya penurunan tingkat profitabilitas dan kinerja daya saing developer. Metode penelitian yang digunakan adalah analisis arsip dan survei. Kemudian data yang telah diperoleh dianalisa dengan menggunakan analisa statistik dan system dynamics. Hasil penelitian menunjukkan ada dua faktor utama yang berpengaruh terhadap tingkat profitabilitas proyek, yaitu harga jual dan tingkat penjualan, gap pertumbuhan Trade Mall yang diperoleh dari simulasi supply & demand. Serta rekomendasi tindakan perbaikan yang dilakukan terhadap penyebab penurunan profitabilitas dan daya saing developer.

This study aims to deltelrminel thel influelncel of work facilitiels, compliancel, and compeltelncel on elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel. Thel samplel useld in this study consists of 39 elmployelels from thel Bungku Sellatan Subdistrict Officel. Thel sampling telchniquel elmployeld is non-probability sampling, spelcifically celnsus sampling. Thel data analysis telchniquel useld is multiplel linelar relgrelssion analysis. Baseld on thel data analysis relsults, thel relgrelssion elquation obtaineld is as follows: Y = 0.554 + 0.164 X1 + 0.142 X2 + 0.259 X3. Thel relsults of this study indicatel that work facilitiels, compliancel, and compeltelncel havel a significant influelncel on elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel simultanelously. Furthelrmorel, individually, both thel work facilitiels variablel, thel compliancel variablel, and thel compeltelncel variablel significantly affelct elmployelel pelrformancel at thel Bungku Sellatan Subdistrict Officel. Thel coelfficielnt of deltelrmination shows an R squarel valuel of 0.588, indicating that 58.8% of elmployelel pelrformancel is influelnceld by thel variablels of work facilitiels, compliancel, and compeltelncel, whilel thel relmaining 41.2% is influelnceld by othelr factors not elxamineld in this study.

This study aims to determine the effect of discipline and motivation on employee work productivity at the Office of the Personnel, Education, and Training Agency (BKPP) of Polewali Mandar Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to all 43 employees of the BKPP Office of Polewali Mandar Regency. The analytical technique used was multiple linear regression to examine the relationship between the variables of discipline, motivation, and work productivity.The results of the study indicate that motivation has a significant effect on employee work productivity. Employees with high motivation tend to demonstrate greater enthusiasm, a strong sense of responsibility, and optimal performance achievement. Conversely, discipline does not show a significant effect when observed separately, but it still plays an important role when combined with motivation. The combination of discipline and motivation has been proven to enhance overall work productivity. Motivation significantly influences employee work productivity, whereas discipline does not have a partial effect. However, together, discipline and motivation contribute to improving employee work productivity at the BKPP Office of Polewali Mandar Regency.

This study describes the development of a web-based Archival Information System aimed at improving the efficiency and accuracy of managing incoming and outgoing correspondence at the Teluk Nibung Sub-District Office in Tanjungbalai City. The system enhances administrative workflows by digitizing key processes, including the receipt, verification, recording, and archiving of incoming letters, as well as the preparation and distribution of outgoing letters. Management of incoming and outgoing documents is handled separately to ensure systematic processing and to reduce errors commonly found in manual administration. Developed using web-based technologies and supported by a MySQL database, the system enables flexible access, automated data storage, and faster document retrieval. The implementation results indicate notable improvements in administrative performance, such as quicker processing times, reduced reliance on paper-based archives, and improved data security. Overall, the system supports the modernization of public sector administration and contributes to more effective, reliable, and sustainable archival management practices at the sub-district office level.

This research aims to design and build a letter archive information system at the KOFIPINDO Law Office to improve the effectiveness and efficiency of document management. The manual filing system that has been used so far poses various obstacles, such as search delays, the risk of losing documents, and low storage accuracy. To overcome these problems, this study applies the Waterfall System Development Life Cycle (SDLC) model in the process of designing and building the system. Web-based technologies used include PHP, HTML, CSS, Bootstrap, and MySQL. The results of the study show that the developed letter archive information system is able to simplify the process of storing, searching, and managing incoming and outgoing letters in a faster, structured, and safer manner. The implementation of this system not only improves administrative performance, but also strengthens accountability and supports the need for professional legal documentation within the KOFIPINDO Law Office. Thus, this web-based mail archive information system can be a strategic solution in modernizing legal document management.

This study discusses the status of marriage books as legal and administrative documents, as well as the mechanism for their disposal as State-Owned Goods (BMN) at the Regional Office of the Ministry of Religious Affairs in Papua Province. The marriage book serves as valid evidence of marriage and plays an important role in population data management. As a document printed using the state budget (APBN), the marriage book is classified as BMN, and its management must comply with regulations. A qualitative approach with an empirical juridical method is used to examine the relationship between legal regulations and their implementation practices. Data were collected through interviews, observations, and literature studies with officials from the Islamic Guidance Division of the Ministry of Religious Affairs in Papua. The results indicate that the disposal of marriage books follows the Directorate General of Islamic Guidance Circular Letter No. 5 of 2024 and Ministry of Finance Regulation No. 83/PMK.06/2016. The disposal process is carried out in stages through administrative and physical mechanisms with principles of accountability and transparency. However, in Papua, the process of collecting unused marriage books has not yet reached the physical disposal stage. The disposal of marriage books is a strategic step in realizing good governance.

This study aims to analyze the quality of notarial services in the drafting of sale and purchase deeds at the Office of Notary–PPAT Pramudita Kartikasari, S.H., M.Kn., with a focus on factors influencing client satisfaction. The research background is grounded in the essential role of notaries in ensuring legal certainty in land transactions, which requires services that are prompt, transparent, and professional. The research employed a descriptive qualitative approach through in-depth interviews, observation, and documentation, analyzed using Miles and Huberman’s interactive model. The findings indicate that service quality can be explained through the five SERVQUAL dimensions. In terms of tangibles, physical facilities were considered adequate, although the waiting area and technological equipment remained limited. The reliability dimension showed that deeds produced were legally valid and accurate, yet completion time was not always consistent. Responsiveness was generally satisfactory, though online responses were less prompt. Assurance emerged as the main strength, as the notary was able to provide legal certainty, clear explanations, and professional conduct, while empathy was reflected through attentiveness, flexibility, and personalized care for clients. Assurance and empathy were found to be dominant in enhancing satisfaction, whereas tangibles, reliability, and responsiveness require improvement. The study implies the need for facility improvements, better time management, and standardized communication, while maintaining legal certainty and empathy as the core values of notarial service.

The Port Clearance Certificate (PCC / SPB) is a mandatory state document issued by the Harbor Master (Syahbandar) as proof of the ship's seaworthiness and the fulfillment of all administrative obligations before leaving the port. In the clearance process for foreign-flagged vessels, the role of the shipping agent is crucial as the representative of the ship owner to coordinate all required permits and documents with various related government agencies (Harbor Master's Office/KSOP, Customs, Quarantine, and Immigration). PT. Dalian Putra Maritim Belawan Branch utilizes an integrated digital system (Inapornet) to manage ship agency services for both incoming and outgoing vessels. This study aims to comprehensively analyze and describe the role and effectiveness of the ship agent, PT. Dalian Putra Maritim Belawan Branch, in expediting the process of issuing the Port Clearance for foreign ships at the Harbor Master and Port Authority Office (KSOP) in Belawan. This research employs a qualitative-descriptive method supported by: 1) Library Research to collect theoretical data and regulations; and 2) Field Research, which involves direct observation of Standard Operating Procedures (SOPs) and the collection of accurate data within the Belawan Port environment. The research results indicate that the ship agent plays a central and vital role in the entire Port Clearance issuance process. The success of issuing the Port Clearance is heavily dependent on the speed, accuracy, and efficiency of the coordination carried out by the agent, ensuring that the vessel meets all safety, security, and maritime environmental protection requirements before being permitted to sail.

Tunggakan pajak merupakan salah satu permasalahan yang sering dihadapi pemerintah dalam upaya optimalisasi penerimaan negara. Sebagai sumber utama pendapatan negara, pajak berperan penting dalam pembiayaan pembangunan dan penyediaan layanan publik. Namun, keterlambatan atau ketidakpatuhan wajib pajak menimbulkan tunggakan yang dapat menghambat pencapaian target penerimaan. Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak, surat teguran, surat paksa, dan surat perintah penyitaan pajak terhadap tunggakan pajak pada Kantor Pelayanan Pajak (KPP) Pratama Pekanbaru Tampan periode 2020–2024. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa jumlah pemeriksaan pajak, surat teguran, surat paksa, surat perintah penyitaan pajak, dan nilai tunggakan pajak per bulan selama 60 bulan. Teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh. Analisis data dilakukan dengan statistik deskriptif, uji asumsi klasik, serta analisis regresi linier berganda untuk menguji pengaruh masing-masing variabel bebas terhadap variabel terikat, baik secara parsial maupun simultan. Hasil penelitian ini diharapkan dapat memberikan gambaran empiris mengenai efektivitas instrumen penegakan hukum perpajakan dalam mengurangi tunggakan pajak, serta menjadi masukan bagi KPP Pratama Pekanbaru Tampan dan otoritas pajak dalam merumuskan strategi penagihan yang lebih optimal.

This study aims to analyze the impact of facilities, security, and services of the Syahbandar office on the satisfaction of fishermen at the Pantai Fishing Port (PPP) Tegalsari, Tegal City. The research method used is a quantitative approach with an associative model, where data is collected through a questionnaire distributed to 100 fishermen operating at PPP Tegalsari. Data analysis is performed using SPSS version 26 with validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that, simultaneously, the variables of facilities, security, and services have a positive and significant impact on fishermen’s satisfaction. Partially, the service variable has the most dominant influence on fishermen’s satisfaction compared to the facilities and security variables. This indicates that improving the quality of services at the Syahbandar office, providing adequate port facilities, and ensuring security at the port are key factors in creating fishermen’s satisfaction. This study is expected to provide input for port managers to enhance public service quality in the fisheries sector and promote policies that better address the needs and comfort of fishermen in their activities at the port.

Bangunan yang berada di daerah rawan gempa dengan tanah lunak cenderung memiliki tingkat kerentanan yang lebih tinggi. Dalam merancang struktur bangunan bertingkat, beban gempa menjadi salah satu parameter utama yang sangat berpengaruh. Kekuatan sebuah bangunan ditentukan oleh elemen-elemen struktur yang menopangnya dan kolom merupakan elemen struktur yang memiliki peran penting dalam konstruksi. Jika kolom mengalami kegagalan, bangunan yang ditopangnya berpotensi runtuh. Oleh karena itu, rendahnya ketahanan konstruksi di wilayah ini tetap menjadi permasalahan yang sedang diteliti saat ini. Tujuan penelitian ini untuk mengetahui seberapa jauh pengaruh variasi dimensi kolom terhadap struktur bangunan terhadap gempa, sehingga diperoleh ukuran dimensi kolom yang paling optimal. Pada penelitian ini, objek yang digunakan adalah bangunan 8 lantai yang terdiri dari lantai 1-3 merupakan kantor dan lantai 4-8 merupakan hunian. Pada perencanaan ulang bangunan ini berpedoman pada persyaratan beton struktural (SNI 2847:2019), perencanaan ketahanan gempa (SNI 1726:2019), dan beban minimum untuk perancangan bangunan gedung dan struktur lain (SNI 1727:2020), dengan pemodelan menggunakan software ETABS V.22. Redesain bangunan ini untuk mengetahui ukuran dimensi kolom yang paling optimal. Hasil penelitian perubahan dimensi kolom terhadap kekuatan struktur bangunan yakni dengan memperbesar dimensi kolom, kapasitas penampang bertambah yang dapat meningkatkan ketahanan kolom terhadap beban gempa. Selain itu, dimensi yang lebih besar juga membantu mengurangi tegangan aksial pada kolom, sehingga menurunkan risiko kegagalan akibat tegangan berlebih atau kelelahan material. Semakin besar dimensi kolom yang digunakan maka semakin kecil nilai simpangan yang dihasilkan. Artinya dengan dimensi kolom yang lebih kecil memiliki resiko yang lebih tinggi, sebab nilai simpangan lebih dekat dengan batas yang diijinkan. Akan tetapi hasil analisis menunjukkan bahwa dimensi kolom dengan berbagai variasi masih aman dari pengaruh delta izin.

This journal discusses the archive storage and maintenance system at the Lirik District Office, Indragiri Hulu Regency, using qualitative methods. The results of the study indicate that the archive storage system at the Lirik District Office has implemented manual and digital storage. Physical archive storage is carried out manually by arranging it based on the principle of the origin of the archive and the type of media, taking into account the environmental conditions of the storage room (temperature and humidity). Physical archives are stored in fireproof cabinets and coded folders. Digital archives are stored via Google Drive. There are regulations set to maintain confidentiality, limit access, and maintain the cleanliness of the storage room. Archive maintenance efforts include: (1) Maintaining the storage room with air conditioning and ventilation. (2) Cleaning the storage room and archives regularly. (3) Separating damaged archives; (4) Using fireproof metal archive cabinets; (5) Arranging archives neatly and using camphor. Overall, the implementation of the archive storage and maintenance system at the Lirik District Office has met expectations, although not yet optimal. This study concludes that the archive maintenance efforts carried out are quite good in maintaining the physical condition and information of the archives, although there is still room for improvement and optimization of the system.

Administrative services for civil servants (ASN) play a crucial role in ensuring the rights and obligations of government employees. One of these services is the submission process for the Wife Card (KARIS) and Husband Card (KARSU), which serve as official proof of marital status for civil servants. At the BKPSDM of Sumba Barat Daya, the current submission process for KARIS and KARSU is still carried out manually by filling out paper forms and attaching physical documents. This manual method is time-consuming, prone to data errors, and complicates the monitoring process. Therefore, this study aims to develop a digital information system to simplify the submission, verification, and issuance process of KARIS and KARSU online. This research applies a Research and Development (R&D) approach using the Waterfall model, consisting of requirement analysis, system design, implementation, testing, and evaluation stages. The system is developed using the Python (Streamlit) programming framework and a SQLite3 database, designed to be easily accessible to both ASN users and BKPSDM officers through local networks or the internet. The results show that the developed system successfully reduces processing time by up to 60%, improves data accuracy by 90%, and significantly decreases the use of physical documents. The implementation of this digital information system makes the KARIS and KARSU administrative service more efficient, transparent, and accountable, supporting the ongoing digital transformation within the local government of Sumba Barat Daya Regency.

Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.  Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling dan 100 responden digunakan sebagai sampel yang dipilih berdasarkan rumus slovin. Metode Penelitian ini adalah kuantitatif deskriptif, mengandalkan angket kuesioner dengan 18 pertanyaan yang kemudian data tersebut akan diukur oleh peneliti dengan memanfaatkan skala Likert. Pengolahan data menggunakan analisis regresi linier berganda dengan SPSS versi 31 untuk menghitung serta menarik kesimpulan. Dalam penelitian ini menghasilkan bahwa ketiga variabel yaitu administrasi pajak digital, kualitas pelayanan fiscus, dan kesadaran wajib pajak masing-masing mempunyai dampak yang positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

The urgency of marriage as an effort to elevate human dignity and sustain life and progeny is regulated in Law Number 16 of 2019, which amends Law Number 1 of 1974 concerning Marriage. The state requires marriage registration to guarantee the validity and legal protection of the rights of married couples and their children. One important provision in this regulation is the determination of the minimum age for marriage, which is 19 years for both men and women. However, in practice, underage marriages, including unregistered marriages, still occur. This study uses a normative-empirical research method, combining written legal analysis with field data to examine the application of laws and regulations in community practice. The results show that underage marriages can be legalized by the Religious Court based on Minister of Religious Affairs Regulation Number 20 of 2019. This regulation provides legal certainty and protection of children's rights, but has also raised controversy regarding the potential legalization of early marriage. This regulation has had a significant impact on the practice of itsbat nikah anak kecil, especially at the Bulango Ulu Religious Affairs Office (KUA), by reducing unregistered marriages. However, challenges in verifying evidence, socio-cultural pressures, and the normalization of early marriage remain major obstacles that must be overcome through education and cross-sector collaboration.

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.