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Annisa Nur Hanifah; Hasna Yunihanifah; Yunita Nur Rahmawati; Mozart Tiasylva Syah Nuhandika; Kanaya Ayodya Indra Prasta +1 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

Arief Rahman Hakim; Khairul Fadhli Margolang; Yuni Franciska Br. Tarigan; Lathifah Tsamratul Ain; Nahdah Salsabiil Damanik +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

The gap between vocational students’ competencies and the needs of the digital creative industry requires efforts to enhance students’ technological and creative skills. This community service program aimed to improve the digital competence and creativity of vocational students through Canva-based motion graphics training. The program was conducted at SMK Swasta Nur Azizi Tanjung Morawa using lectures, demonstrations, hands-on practice, and mentoring methods. The results showed that participants were able to understand bassic motion graphics concepts and produce simple animated works using Canva. Evaluation results indicated that more than 80% of participants were able to operate Canva’s basic animation features, and all participants successfully produced at least one motion graphics project, with an average competency improvement of approximately 30% compared to pre-training levels. Overall, the training proved effective in enhancing students’ creative skills, confidence, and readiness to meet the demands of the digital creative industry.

Moh Zainuddin; Mokhamad Nur Bawono; Heri Wahyudi; Roy Januardi Irawan

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The 50 meter freestyle is a sprint event that requires explosive strength, efficient technique, and optimal body stability. Arm muscle strength contributes directly to propulsion, while core muscle strength supports stability and force transfer. This study aimed to analyze the influence of arm and abdominal muscle strength on 50-meter freestyle swimming performance among athletes of the Science Swimming Team (SST) Sidoarjo. A quantitative correlational design was employed with a sample of 10 athletes aged 10–12 years (5 males, 5 females). Arm muscle strength was measured using the pull-up test, abdominal strength with a 30-second sit-up test, and swimming performance with the best time in a 50-meter freestyle trial. Data were analyzed using Spearman correlation and multiple linear regression with a 0.05 significance level. Results indicated a significant correlation between arm strength and swimming performance (r = 0.773; p = 0.009), while abdominal strength showed a positive but non-significant correlation (r = 0.609; p = 0.062). Regression analysis revealed that both variables together explained 57.7% of the variance in swimming speed. It is concluded that arm muscle strength has a dominant influence on freestyle sprint performance, whereas core muscles serve as supporting factors for stability and efficiency. These findings highlight the importance of integrated training programs combining arm and core strengthening to optimize sprint performance in young swimmers.

Aziz Herdiansyah; Fatkur Rohman Kafrawi; Himawan Wismanadi; Dita Yuliastrid

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Basketball requires mastery of basic technical skills and supportive physical conditions, including agility, which plays a crucial role in dribbling control and game effectiveness. In the extracurricular activities of Stepa Basketball Madiun, agility training has not been applied systematically, necessitating effective training methods to enhance athletes’ abilities. This study aimed to examine the effects of zig-zag run and shuttle run exercises on athletes’ agility and to compare the effectiveness of both exercises. A numerical methodology utilizing a pre-experimental One-Group Pretest–Posttest framework was implemented. The participants comprised 12 athletes between 13 and 15 years of age, who were allocated into two intervention groups. Data were collected using the Edgren Side Step Test before and after six weeks of training, conducted three times per week, and analyzed using t-tests. The results indicated that both exercises significantly improved athletes’ agility, with shuttle run showing a slightly greater improvement than zig-zag run. These findings reinforce the concept that agility can be enhanced through structured training emphasizing directional changes and speed, and provide practical implications for coaches to integrate shuttle run and zig-zag run exercises in training programs to optimize athletes’ performance.

Elvi Zuliani; Soraya Saputri; Rika Rahmawati Situmorang; Syahnur Fadillah Azmi; Mahfuza Delila Harahap +3 more

Jurnal Pendidikan Kimia, Fisika dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Learning concentration is an important factor in supporting students’ academic success, particularly in Biology study programs that require high levels of accuracy and analytical skills. Learning concentration is influenced by various factors, including sleep quality and dietary patterns. This study aimed to analyze the relationship between sleep quality and dietary patterns and the level of learning concentration among Biology students of class T.BIO1/2022 at Universitas Islam Negeri Sumatera Utara. This study employed an analytic observational approach with a cross sectional design. The research sample consisted of 23 students selected using a total sampling technique. The research instruments included questionnaires on sleep quality, dietary patterns, and learning concentration. Data analysis was conducted descriptively and using cross tabulation. The results showed that students with good sleep quality and regular dietary patterns tended to have higher levels of learning concentration compared to those with poor sleep quality and irregular dietary patterns. Therefore, sleep quality and dietary patterns are important factors that need to be considered to support students’ learning concentration.  

Riska Auliya; Titi Sunarti; Rizka Mutiara; Azzahra Dwi Damayani; Risti Fauziah

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Guidance and counseling constitute a crucial element in the educational structure of elementary schools, functioning to support students’ holistic development, including academic, social, emotional, and personal aspects. As students at this level are in the early stages of development, they require systematic guidance to actively adapt to the school educational context while optimizing the development of their potential to an optimal level. This study aims to examine the variety of guidance and counseling services in elementary schools and their role in addressing students’ problems through a literature review of relevant scientific sources, including national and international journals as well as reference books published after 2020. The results indicate that the implementation of guidance and counseling at the elementary school level encompasses various forms of services, such as orientation to the school environment, information services, placement and referral guidance, group guidance activities, individual and group counseling services, consultation, and mediation efforts. These services contribute to helping students overcome learning difficulties, behavioral problems, social adjustment issues, and personality development. However, their implementation still faces several challenges, including a shortage of professional personnel and teachers’ limited understanding of guidance and counseling. Therefore, it is essential to strengthen guidance and counseling programs in elementary schools in a well-planned and sustainable manner.

Arsyad Rizal Arfiansyah; Bagus Setiawan

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The moral crisis and the decline in students' social awareness encourage education to focus not only on academics but also on character development. The internalization of social education values is important for fostering empathy, responsibility, and social sensitivity. At SMPN 1 Kunjang, undisciplined behavior and low levels of social concern indicate the need for a more effective internalization strategy. This study aims to explore the process of internalizing social education values and the supporting and inhibiting factors among seventh-grade students at SMPN 1 Kunjang. The research method used is a descriptive qualitative approach, with the research location at SMPN 1 Kunjang. Data were collected through observation, interviews, and documentation. The results show that the internalization of social education values at SMPN 1 Kunjang is carried out through habituation, role modeling, school rules, and routine activities that cultivate students' empathy and responsibility. Supporting factors include teacher role modeling, routine school programs, and a culture of discipline. Meanwhile, inhibiting factors include weak family roles, negative peer influence, and lack of discipline.

Syafira Cahya Rani Abdila; Yushika Salsabila Widyadana; Muh. Faiqun Ni’am

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

In demographic studies, population growth refers to changes in the number of inhabitants over a given period, measured by calculating numerical differences in population size and expressing them within specific time units to illustrate patterns of increase or decline. Based on data from Tembalang District in Figures 2025, the population growth rate in Kedungmundu Village rose by 0.51% between 2016 and 2025, with most residents relying on clean water services provided by PDAM Tirta Moedal as their primary source of drinking water. This study aims to estimate clean water demand based on projected population growth and to design a pipeline network system capable of meeting future needs. The analysis of water demand applies population projection methods, including arithmetic, geometric, and least square approaches, to compare their levels of accuracy, while the clean water distribution network is modeled using EPANET 2.0. One of the main challenges faced by PDAM is that service coverage has not yet been fully optimized. The ten-year projection results indicate that the arithmetic method provides a correlation value closest to 1, estimating a future population of 14,904 people with a total clean water requirement of 3.48 liters per second. To support this projected demand, the proposed network design utilizes High Density Polyethylene (HDPE) pipes with diameters of 12, 10, and 8 inches to ensure efficient and sustainable water distribution.

Britanya Bonauli Hutapea

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Hanifa Putri Ambarini; Eva Hany Fanida; Meirinawati Meirinawati; Fitrotun Niswah

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In Surabaya City, the City Government through the Transportation Agency developed the Suroboyo Bus and Trans Semanggi programs to address traffic congestion, limited public transportation, and the need for safe, comfortable, and environmentally friendly transportation. However, complaints are still found regarding limited facilities, irregular schedules, and suboptimal communication services, so that service performance evaluation is needed from the user's perspective. This study aims to analyze the performance of Suroboyo Bus and Trans Semanggi public transportation services at the Surabaya City Transportation Agency using five public service performance indicators according to Dwiyanto et al. (2021), namely productivity, service quality, responsiveness, responsibility, and accountability. The approach used is quantitative with the Importance Performance Analysis (IPA) method. The results of the study show an average expectation score (importance) of 4.18 and a reality score (performance) of 3.86 with an overall gap of -0.32, which means that the performance of Suroboyo Bus and Trans Semanggi services still does not meet public expectations. Through the IPA mapping, three attributes are in Quadrant I (high priority): the friendly and professional attitude of staff, the adequacy of on-board facilities, and the transparency of official information regarding schedules and service changes. A total of 13 attributes are in Quadrant II (maintained), 13 attributes in Quadrant III (low priority), and one attribute in Quadrant IV (excessive).

Darma Darma; Niluh Anik

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.

Agres Ade Laksamana; Sri Kamariyah; Ika Devy Pramudiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

Eunike Satodin; Maibo Saludung Patandung; Wulan Dini Manati; Novianti Nensi Liling; Friska Marianty

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the application of role-playing techniques in group guidance to improve self-confidence in adolescents at Rantepao Christian High School. A descriptive qualitative approach was used with eight eleventh-grade students with low self-confidence, identified through initial observations and interviews. Data were collected through in-depth interviews, participant observation during eight group guidance sessions, and documentation such as student reflection journals. Data analysis followed the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that role-playing techniques were effective in improving students' self-confidence, as evidenced by increased active participation, group speaking skills, and positive self-expression post-intervention. Students were initially hesitant and shy, but after role-playing in social scenarios such as presentations and peer interactions, they showed significant behavioral changes. Supporting factors included a supportive group atmosphere and positive feedback from counselors and peers. This study contributes to guidance and counseling practices in Christian schools, emphasizing the importance of experiential methods such as role-playing for adolescents in the North Toraja community. Practical implications are recommended for guidance and counseling teachers to integrate this technique into student self-development programs.

Bernadeta Erni; Diah Ayu Dwi Satiti; Windy A. V. Fanggi; Filpin L.A. Haning; Oktaviana T.M.B. Adam +1 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

Health issues are complex and require new ideas for their resolution. Public health focuses on disease prevention, health promotion, and physical, mental, and social therapy. Maternal and Child Health (MCH) and women’s health throughout their life cycle are crucial public health issues as they have a significant impact on the quality of human resources in a generation. In Pukdale Village, East Kupang District, Kupang Regency, problems such as the lack of knowledge among pregnant women about Chronic Energy Deficiency (CED), pregnancy anemia, Exclusive Breastfeeding (EBF), balanced nutrition, and weaning have been identified. To address these issues, a Community Midwifery Care program based on community service was carried out, which included counseling, training, demonstrations, and simulations. The results of this activity showed a positive response and active participation from the community in Pukdale Village in the programs implemented by the students. There was a significant improvement in the knowledge of pregnant women about CED, pregnancy anemia, EBF, as well as the knowledge of mothers of infants about balanced nutrition and weaning. This is expected to improve the overall health status of the community in the village.

Fadillah, Mohammad Rizky; Aidin Fitrah Bachtiar

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research examines the behavior of local communities in Teluk Bakau, Bintan, in managing marine resources through the practice of nesting, which represents an important form of local wisdom that has been passed down through generations. The background of this research is the increasing challenges faced by Indonesia's coastal areas, including marine pollution, environmental degradation, and the impacts of climate change on coastal ecosystems. The aim of the study was to understand community behavior patterns in nesting activities and to analyze their impact on the sustainability of the marine ecosystem. The methods used included structured observations supported by purposive and random sampling techniques to obtain representative data. The results showed that the community conducts nesting activities during low tides; however, yields have decreased due to pollution and unstable market prices. In addition, community knowledge regarding the ecological benefits of seagrass ecosystems remains limited. The conclusions emphasize the importance of education programs and sustainable marine resource management to enhance environmental awareness and improve the welfare of local communities.

Tripustikasari, Eka

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

Liziyannida Liziyannida; Suwandi Suwandi

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

Yuliana Welmina Landang; Aloysius N.Y.Mawo; Robertus Lili Bile

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

Injuries represent a common health issue associated with physical activity in both recreational and competitive sports settings. Appropriate initial management is essential to prevent complications and to facilitate optimal recovery. This study aims to describe the management of minor sports injuries at the Surisina Primary Health Center based on observational findings Sports and structured interviews with healthcare professionals. The study employed direct observation and structured interviews involving physicians and nurses at Surisina Primary Health Center on November 24, 2025. The findings indicate that sports injury management at the primary healthcare level involves a systematic initial assessment, comprehensive physical examination, and the implementation of simple immobilization techniques tailored to the type and severity of injury. Common injuries treated include sprains, muscle cramps, contusions, lacerations, ankle injuries, and minor fractures. Despite limitations in the availability of immobilization equipment, healthcare services were delivered effectively, supported by adequate patient education on injury care, warning signs, and activity recommendations during recovery. This study demonstrates the critical role of primary health centers in providing initial sports injury management and serving as practical learning sites for students in physical education and health programs.  

Fransiskus Jetrison Renaldo Dura Fono; Andreas Rengga; Elisabet Luju

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The Old Age Security (JHT) program is a form of employment social protection that aims to ensure the continuity of workers’ welfare after they are no longer productive. The high volume of JHT claims, particularly for wage earners, requires an effective service process and system. This study aimed to analyze the effectiveness of the process and system for submitting JHT claims for wage earners at BPJS Ketenagakerjaan Sikka Maumere Branch, as well as to identify obstacles and improvement efforts undertaken. The research method used was descriptive qualitative, with data collection techniques through observation, documentation, and interviews during the internship period. The results of the study show that the JHT claim submission process has followed the applicable standard operating procedures (SOP), both through online services (Lapak Asik and the Jamsostek Mobile (JMO) application) and offline services. However, the effectiveness of the system still faces various obstacles, including discrepancies in participant data, limited digital literacy among participants, and technical constraints in the online system. Improvement efforts have been carried out through increased socialization, participant assistance, and optimization of digital systems. This study concludes that the effectiveness of the JHT claim process and system at BPJS Ketenagakerjaan Sikka Maumere Branch is fairly effective, but still requires continuous improvement to enhance service quality and participant satisfaction.

Maria Yati Sonia Bria; Yosefina Andia Dekrita; Emilianus Eo Kutu Goo

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of  awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied