Publication Search

74,541 articles from 728 journals · 2,111 citations tracked

Showing 961-980 of 11,251

Analytics

Didik Cahyono; Agung Rahmadani; Rizal Izmi Kusumawijaya

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

This community service program aims to increase student interest and recruitment in the Physical Education and Sports Science Study Program at Mulawarman University in Berau Regency, East Kalimantan. The main problem faced is the low interest of high school students in continuing their studies in physical education and sports science due to limited information regarding study programs, university admission pathways, and career prospects for graduates. The implementation methods included direct academic outreach in schools, career education workshops, sports teaching clinics, and a digital campaign through social media. Evaluation was conducted using pre- and post-test interest questionnaires, teacher interviews, and recording the number of new student applicants. The results of the activity showed a significant increase in student understanding and interest in continuing their studies, as well as an increase in the number of new student applicants from the target schools. These findings indicate that the combination of direct academic promotion and digital campaigns is effective in increasing new student recruitment. The program also succeeded in establishing partnerships between universities and schools as a sustainable measure. This community service activity is recommended for replication in other regions to support equitable access to higher education in physical education and sports science.

Kemal Fahrizi Azch; M. Hamdani; Kholil Abdul Kharim; Ibnu Azmi Riawan

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving economic growth; however, their production activities frequently face uncertainty in achieving predetermined targets. Such uncertainty arises from fluctuating market demand, delays in raw material supply, labor limitations, variations in processing time, and other technical constraints. Conventional deterministic production planning methods often fail to capture these real-world risks and variations, leading to less accurate and suboptimal decisions. Therefore, a more adaptive analytical approach that incorporates probability and uncertainty is required. This study aims to analyze the probability of achieving MSME production targets using the Monte Carlo Simulation method. This method models random production conditions by generating data based on probability distributions derived from historical records. Simulations are repeated through numerous iterations to estimate possible variations in production output and measure the likelihood of meeting targets. The results indicate that Monte Carlo simulation provides more realistic and comprehensive production forecasts compared to traditional planning approaches. By understanding both the probability of success and potential risks, MSMEs can design adaptive strategies, optimize resource allocation, manage inventory more effectively, and improve overall production planning accuracy to ensure long-term business sustainability in a dynamic environment.

Chelsea Olivia Ramadhani; Harlin Nur Afizah; Khonitah Nuril Hidayati; Rizka Ari Yani; Inara Faridotu Rohmah +2 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

The analysis of locutionary speech acts is a pragmatic study that can reveal the role of digital communication in the learning process, particularly in educational videos such as the Positive Psychology Class on the YouTube channel Garvin Goei. Within this video, there are various forms of utterances, such as declarative, interrogative, and imperative, which serve to convey information clearly and build understanding among viewers. The accurate formulation of locutionary utterances will also influence the effectiveness of online learning, necessitating an in-depth analysis to assess their quality. The objective of this research is to identify the forms and functions of locutionary speech acts present in the video, which can subsequently be used as a reference in designing educational content. Good quality locutionary speech acts will impact learners' comprehension and interaction abilities in a distance learning context. The methodology employed is a descriptive qualitative approach, beginning with data collection through observation and note-taking techniques on the Garvin Goei YouTube video. The observation technique involves reading and observing the entire video content, while the note-taking technique includes recording locutionary utterances and re-verifying the obtained findings. After conducting the analysis, 606 data points of locutionary speech acts were obtained, with a dominance of declarative sentences (213), interrogative (145), and imperative (88), indicating variations in sentence structure and the use of conjunctions. The quality of these utterances is evaluated based on clarity of meaning, pragmatic function, and level of complexity. The results of this research are expected to serve as a reference for teaching materials and provide deeper insights into the influence of locutionary speech acts on the quality of digital educational communication.

Sonia Novita Sari; Sri Murtini; Nova Isabella Mariance Br Napitupulu; Leni Oktafianti; Kezia S.A. Rajagukguk +2 more

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The Maternal Mortality Rate (MMR) is primarily caused by pregnancy complications that are actually preventable through early detection; however, maternal understanding of the Maternal and Child Health (MCH) Handbook remains very low. This community service aims to empower pregnant women at Sarfina Primary Clinic, Medan, by enhancing their MCH Handbook literacy. The implementation utilized a Community-Based Participatory Action (CBPA) approach conducted over four weeks, involving 30 pregnant women. The activity stages included a pre-test, interactive education, self-assessment simulations, and a post-test. Evaluation results indicated a significant surge in health literacy; pregnant women's knowledge in the "Good" category drastically increased from 13.3% to 86.7%, while the "Poor" knowledge category was successfully eliminated from 50% to 0%. In conclusion, this educational and simulation intervention proved highly effective in transforming pregnant women's behavior, making them proactive individuals in the early detection of pregnancy danger signs which is expected to reduce the risk of pregnancy complications and reduce maternal mortality rates.

Rawuh Yuda Yuwana; Seli Marlina Radja Leba

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study examines the interaction between word order, focus, and prosody in Indonesian and English within the framework of the syntax–prosody interface. While previous studies have largely focused on Indo-European languages, limited attention has been given to how these components interact in typologically distinct languages such as Indonesian. To address this gap, the study employs a mixed-method design combining corpus-based analysis and experimental approaches, including production and perception tasks. The corpus data reveal that English predominantly relies on prosodic marking to signal focus, whereas Indonesian demonstrates greater flexibility in word order, using syntactic fronting alongside prosodic cues. Experimental results further show that pitch (F0) is a stronger predictor of focus interpretation in English, whereas in Indonesian, a more distributed system involving both syntactic and prosodic features is observed. Statistical analyses, including linear mixed-effects models, confirm that language type, focus position, and prosodic parameters significantly influence focus interpretation. The findings contribute to the theoretical development of the syntax–prosody interface by demonstrating that focus realization is shaped by language-specific constraints while still reflecting universal principles of information structure. Methodologically, the study highlights the effectiveness of integrating corpus and experimental data in cross-linguistic research. These results provide new insights into typological variation in focus marking and offer a more comprehensive understanding of how syntax and prosody interact in natural language.

Didik Cahyono; Agung Rahmadani; Rizal Izmi Kusumawijaya

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

Universities in border areas face challenges in recruiting prospective new students due to limited access to higher education information and low levels of advanced literacy studies among high school students. Bulungan Regency, as a border area in North Kalimantan, demonstrates this condition, which has an impact on the low number of high school graduates who continue their studies at Mulawarman University, especially the Faculty of Teacher Training and Education (FKIP). This community service activity aims to build a partnership strategy between FKIP Mulawarman University and Tanjung Palas State Senior High School and Tanjung Selor State Senior High School as an effort to improve students' understanding of higher education and increase enthusiasm for new student admissions. The implementation method uses a participatory university-school partnership approach through campus socialization activities, educational career workshops, student inspiration classes, virtual campus tours, guidance counselor training, and new student registration assistance. The evaluation program was conducted using pre-test and post-test questionnaires, interviews, and documentation of student registration data. The results of the activity showed a significant increase in students' understanding of FKIP Mulawarman University, from 42% to 85% at Tanjung Palas State Senior High School and from 45% to 88% at Tanjung Selor State Senior High School. The satisfaction rate of partner schools with the program is above 90%, and there has been an increase in student interest in continuing their studies at university. The program also strengthens the role of guidance counselors as information agents for higher education and fosters a sustainable collaborative network between universities and schools. It can be concluded that the School Partnership Program is effective as a strategy to increase new student enrollment at the Faculty of Teacher Training and Education at Mulawarman University and serves as a model for university service in expanding access to higher education in border areas. This program is recommended for continuation and implementation at other schools in North Kalimantan.

Septiana Dwi Riskayanti; Iskim Luthfa; Moch. Aspihan

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Personal hygiene is an essential factor in maintaining the health and quality of life of the elderly, as aging is often accompanied by a decline in physical strength, mobility, and cognitive function that can reduce the ability to maintain personal cleanliness independently. Limited understanding of the importance of personal hygiene may increase the risk of infections, skin disorders, and other health complications, making education and awareness crucial for promoting better hygiene behavior. This study used a descriptive correlational design with a cross-sectional approach involving 204 elderly individuals residing at the Pucang Gading Elderly Social Service Home in Semarang and Wening Wardoyo Ungaran, with 135 respondents selected using a non-probability sampling technique. Data were collected using validated and reliable questionnaires measuring the level of understanding and personal hygiene practices and were analyzed using the Somers’d statistical test. The results showed that most respondents were female (60%) and aged between 70–79 years (48.9%). The level of understanding of personal hygiene among the elderly was predominantly in the moderate category (72.6%), and their personal hygiene practices were also mostly categorized as moderate (72.6%). Statistical analysis revealed a p-value of 0.000 (<0.05) with a correlation coefficient (r) of 0.472, indicating a positive and significant relationship between the level of understanding and personal hygiene practices. These findings suggest that improving knowledge through continuous education and guidance from health workers is necessary to enhance awareness, independence, and hygiene behavior among the elderly.

Suci Dahlya Narpila; Azra Sabrina; Bulan Naysabilla; Nazwa Salsabila Putri

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The low level of interest and motivation among elementary school students in learning mathematics, particularly in plane geometry topics, remains a common problem. This community service activity aimed to improve students’ interest and understanding of plane geometry concepts through the implementation of the Inspiration Class as an educational medium that connects mathematical material with students’ aspirations. The activity was conducted at SDN 056024 Dogang, Langkat Regency, involving sixth-grade students. The implementation method employed a participatory and educational approach consisting of preparation, implementation, and evaluation stages. The activities included the delivery of plane geometry material, interactive discussions, and a creative project in the form of a “dream tree” using origami shaped into plane figures. The evaluation was performed qualitatively by observing student engagement and interactions in question-and-answer sessions, and analysis of students’ work. The results showed that the Inspiration Class created a more active and enjoyable learning atmosphere, increased student participation, and helped students better understand the concepts and properties of plane figures. In addition, this activity motivated students by linking mathematics learning with future aspirations and professions. Therefore, the Inspiration Class can be considered an effective alternative educational medium for teaching mathematics at the elementary school level.

Oggie Recksadithia; Ali Fathurohman; Dany Prio Hutomo; Andi Rahman H; Asep Agung +3 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Rapid advances in digital technology bring various benefits and risks, including the threat of cybercrime, which can particularly affect Generation Alpha. The purpose of this seminar was to raise awareness and understanding among students at SMK Bina Patriot of the importance of protecting personal data on digital platforms. The seminar was attended by 62 participants who are active internet users in their daily lives. The seminar was conducted interactively through lectures, case studies, and training on steps to protect personal data, such as creating secure passwords and managing privacy on social media. The evaluation of the results showed a significant increase in participants' understanding, reaching an average of 97%. It is hoped that this will become a strong foundation of digital literacy for the younger generation in facing the challenges of the cyber world wisely and safely. This increased understanding is expected to be a strong foundation for Bina Patriot Vocational School students to develop their digital literacy, which in turn will help them to be able to face the challenges of the digital world wisely, safely, and responsibly.

Agnes, Melda; Pricilia Pricilia; Maria Maria; Sainty Sainty; Yahya Yahya +6 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of information and communication technology requires students to have digital literacy and communication skills as essential competencies for the 21st century. However, limited infrastructure and low technological literacy remain obstacles in a number of schools, including Moria High School in Sorong City. This activity aims to improve computer network technology literacy and students' speaking skills through a hands-on, practice-based training approach. The method used is qualitative with stages of observation, socialization, training, and evaluation. Computer network training includes an introduction to basic networking concepts, cabling practices, and network simulations using Cisco Packet Tracer. While speaking skills training is conducted through role-play techniques, repetition, and direct feedback. The results of the activity showed an increase in students' understanding of computer network technology, technical practical skills, and increased confidence and clarity in speaking. Evaluations showed that most participants were able to apply the material presented conceptually and practically. Thus, this activity has proven effective in improving students' computer network technology literacy and speaking skills as preparation for facing 21st-century learning and the world of work in the digital era.

Maria Merciana Meo; Maria Avrianti Hoar; Maria Angela Un; Maria Renti Seran; Paskalia Gresandi Fatin +2 more

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine the historical legacy of the Sriwijaya and Majapahit Kingdoms in the context of the development of Southeast Asian civilization through a literature review approach. The study focuses on the contributions of both kingdoms in various aspects, including politics, economy, maritime activities, culture, education, and international diplomacy. Research data were obtained from primary and secondary sources, such as historical manuscripts, inscriptions, archaeological reports, and national and international scholarly publications. The findings indicate that the Sriwijaya Kingdom played a significant role as a major maritime power and an international center of Buddhist education that influenced intellectual networks across Asia. Meanwhile, the Majapahit Kingdom was prominent in developing systems of governance, law, and regional integration of the Nusantara through extensive political and trade networks. Both kingdoms not only shaped the social and cultural structures of their respective periods but also laid an important historical foundation for the formation of identity and regional dynamics in modern Southeast Asia. Therefore, the legacies of Sriwijaya and Majapahit remain highly relevant for understanding historical processes, regional integration, and the long-term development of Southeast Asian civilization.

Anza Zatira Pane; Nanda Ariska; Tithazzahra Autinsa; Abdul Rahman Sofyan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

Yessi Azwar; Salma Asilah; Nabila Sabri Effendi Putri; Ummu Aiza; Dina Apriana +2 more

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Learning wound suturing abilities is a key asset for healthcare students, particularly midwifery and nursing students. However, inadequate simulation media sometimes inhibits the practical learning process. This study intends to investigate the usefulness of the SIMHEC prototype as a wound suturing simulation medium in boosting student knowledge. The research approach employed was a pre-experimental study with a one-group pretest-posttest design. The study involved 30 healthcare students as respondents. The research instrument was a 10-item multiple-choice questionnaire administered before (pretest) and after (posttest) use of the SIMHEC prototype. The results showed a rise in the average score, from 85 in the pretest to 100 in the posttest. This implies that employing the SIMHEC prototype as a wound suturing simulation medium can assist increase students' understanding and skills in the learning process. Therefore, the SIMHEC prototype is considered effective and can be used as an alternate learning medium for midwifery and nursing students.

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.

Yolanda Breka Br Brahmana; Yursal Yursal; Yuna Sutria

Kalao’s Maritime Journal, 2026 Politeknik Pelayaran Sulawesi Utara

This study aims to analyze the mechanism for managing ship crew position mutations at the Class I Harbor Master and Port Authority (KSOP) Office in Dumai, conducted by PT. Samudera Sarana Karunia Dumai. As a shipping agency, PT. Samudera Sarana Karunia plays a vital role in ensuring the administrative legality of personnel changes on board. The research method employed is descriptive qualitative, utilizing data collection techniques such as field observations and library research by reviewing maritime regulations and human resource management theories. The results indicate that the mutation mechanism involves several stages: application submission, competency document verification, institutional approval, and the sign-on/sign-off process in the seafarer's discharge book. Despite established procedures, several obstacles were identified, including administrative delays, incomplete supporting documents, and a lack of understanding among crew members regarding the applicable mutation procedures. These issues lead to operational time inefficiencies for the vessel at the port. The study concludes that strengthening coordination between the agency and the crew, along with meticulous document validation, is essential to streamline the position mutation process and support the vessel's seaworthiness.

Alika Nur Azizah; Muhammad Suwignyo Prayogo; Eka Sintia Rahmawati; Siti Iltimah Romadonia

Jurnal Cakrawala Pendidikan dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

. This research is driven by the low literacy of plastic waste management in primary education, where students tend to perceive cleanliness only as disposing of trash without having the skills for reuse. This study aims to describe the utilization of recycled plastic waste media in enhancing students' environmental awareness at MI Salafiyah Syafi’iyah through an experiential learning approach. The method employed is descriptive-analytical qualitative, with data collection techniques including direct observation, interviews, and documentation. The research implementation was carried out through three main stages: participatory waste sorting, selection of clothing pattern designs as adhesive media, and the construction of creative collages into an educational display board named "Karyaku." The results indicate that the integration of plastic waste as a learning medium is capable of transforming students' paradigms from a consumptive to a creative perspective, as well as improving their practical understanding of the 3R principles (Reduce, Reuse, Recycle). The success of this research is evidenced by the creation of aesthetic and functional visual media that not only enhances students' creativity but also fosters a sense of responsibility and sustainable environmental concern for the school ecosystem.  

Muhammad Rouf Asrovy

Reflection : Islamic Education Journal 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to identify and describe the values of Islamic education embedded in the art of Rampak Barongan Dance performed by the Krido Turonggo Mudo Art Studio in Koya Barat Subdistrict, Jayapura City, as well as to analyze this artistic practice as a medium for character education and cultural da’wah within the community. This research employs a qualitative method with a descriptive approach, focusing on an in-depth understanding of the meanings and practices of Islamic values in artistic activities. Research data were collected through direct observation, in-depth interviews with the studio managers and members, and documentation related to the dance training and performance processes. The collected data were analyzed interactively through the stages of data reduction, data display, and conclusion drawing to obtain systematic and comprehensive results. The findings indicate that the Rampak Barongan Dance contains Islamic educational values, including faith (aqidah), sharia, morality (akhlak), and social values. These values are reflected in prayers before performances, the use of modest attire in accordance with Islamic sharia, sincerity in performance, social ethics, solidarity, and teamwork. The practice of training and performing the dance serves as a means of cultivating discipline, responsibility, respect for time, and functions as an effective medium of cultural da’wah by integrating artistic aesthetics with Islamic moral messages.

Dian Rahayu; Dhini Aminarti; Alya Salsabila Oktaviranda

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Acute Respiratory Infection (ARI) is one of the most common health problems among elementary school-aged children and contributes to a high morbidity rate. One of the contributing factors to ARI is the low implementation of Clean and Healthy Living Behavior (CHLB) as an early preventive measure. This community service activity was conducted at State Elementary School 18 Dewantara, Aceh Utara District, targeting 10 fifth-grade students. The method used in this activity was health education through interactive lectures and discussions, accompanied by a pre-test and post-test evaluation using questionnaires. The materials provided included the definition of ARI, risk factors, and the implementation of CHLB such as proper handwashing, personal hygiene maintenance, and correct coughing and sneezing etiquette. The results showed an increase in students’ knowledge after the educational session, with the average score rising from 78% to 88%, indicating an improvement of 10%. This demonstrates that the educational method used was effective in improving students’ understanding of ARI prevention. This activity is expected to foster clean and healthy habits among elementary school students and support promotive and preventive health efforts in the school environment.

Amalia Safira; Yeremias Bardi; Rubiyati Junaidin

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

The development of academic writing skills among university students remains a serious challenge in higher education, particularly in Indonesian language courses that are often perceived as theoretical and procedural. This study aims to reconstruct Indonesian language learning through an Outcome Based Education (OBE) approach to strengthen students’ scientific writing skills at Universitas Muhammadiyah Maumere. Employing a qualitative research design, data were collected through classroom observations and in-depth interviews with students and lecturers over a three-week period. The findings reveal that OBE based learning encourages clearer learning objectives, increases students’ awareness of academic writing standards, and fosters reflective and critical writing practices. Students demonstrated improved understanding of scientific text structures, argument development, and academic language conventions. Furthermore, the learning process shifted from teacher centered instruction to a more participatory and student oriented model, allowing students to actively construct knowledge through observation, discussion, and writing practice. The study also highlights that the integration of contextual learning and continuous feedback plays a crucial role in enhancing students’ confidence and motivation in academic writing. These findings imply that OBE based Indonesian language instruction can serve as an effective pedagogical strategy to cultivate academic literacy, critical thinking, and responsible scholarly attitudes among university students. The study recommends broader implementation of OBE principles in language education to support sustainable improvement in higher education learning outcomes.

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