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

This study aims to describe the role of the principal in improving the quality of education in Qismul Ali Al-Jam’Iyatul Washliyah. This study uses a qualitative approach with descriptive methods. Data sources were taken by purposive sampling and snowball sampling. Data collection was carried out through observation, interviews, and documentation studies. Data analysis was carried out using data reduction techniques, data presentation, and drawing conclusions. As for checking the validity of the data, namely by using triangulation of methods and sources. The results of the study indicate that there are 2 aspects of improvement carried out by the principal, namely: a) the role of the principal as a leader, namely by guiding and directing educators in creating interesting learning methods, then the principal tries to establish communication with his subordinates through greetings and listening directly to input from teachers and school employees regarding the problems they are facing, in decision making the principal applies a democratic and open system through deliberation and joint decisions, then the principal also becomes a good role model through diligent and disciplined behavior in working. To determine the program's achievement, the principal conducts regular supervision and evaluation of the learning process and learning materials, utilizing the results of this supervision to further improve learning activities through coaching and direction from the principal. b) The principal's role as a manager involves managing the school, starting with planning the school's work program at the beginning of the school year during work meetings involving teaching and administrative staff. The principal also involves teaching and administrative staff in various training activities to support competency. The principal also regularly maintains facilities and infrastructure. The findings of this study indicate that the principal has realized improvements in the quality of education at Qismul Ali Al-Jam'Iyatul Washliyah by implementing several improvement measures.

Community service activities are one form of implementation of the Tri Dharma of Higher Education which aims to have a direct impact on improving the quality of life of the community. AMNI Maritime University conducted community service activities in Bajumulyo Village, Juwana District, Pati Regency, as a form of support for the coastal community economic empowerment program launched by the Pati Regency Government. This activity involved lecturers, students/cadets, and the local community in an active and collaborative manner. The enthusiasm of the Bajumulyo Village community in participating in various series of activities demonstrated the need and awareness of the importance of technological adaptation, especially in terms of digitalizing the marketing of fish catches. The main objective of this activity was to increase the income of fishing groups through the use of digital media as a means of promotion and distribution of marine products. The method of implementation of the activity was carried out through a participatory approach in the form of direct training and coaching, field observations, interviews with local fishermen, and literature studies to strengthen the conceptual framework and practices in the field. Training materials included digital marketing strategies, the use of e-commerce platforms, social media, and attractive fishery product packaging techniques. Indicators of the success of this program were an increase in fishermen's ability to use digital technology to market their products and an increase in the income of fishing families after participating in the program. Observations indicate that this training has had a positive impact on community understanding of the importance of digitalization in marketing fish catches.

Football is a sport that requires mastery of basic techniques, one of which is dribbling. Dribbling techniques are very important because they serve to control the ball, pass opponents, and create opportunities in the game. Based on initial observations at SSB Selection FC Pabuaran, Cirebon Regency, it is known that the mastery of dribbling techniques in U-14 athletes is still relatively low. This is shown through unfocused gaze when dribbling, improper touching, and lack of balance when dribble, which has an impact on the effectiveness of the game and the team's overall performance. One of the factors that causes the weakness of dribbling ability is the lack of variety of exercises, especially those that emphasize the aspects of speed and agility. Exercises with the zig-zag trajectory method are an effective form of exercise to improve speed, agility, and ball control. This method helps hone motor response, maneuver accuracy, and dribbling skills in dynamic game conditions. This study aims to find out the extent of the influence of dribbling practice using the zig-zag trajectory method on increasing dribbling speed in U-14 football athletes at SSB Selection FC Pabuaran. The research uses a quantitative approach with experimental methods. Data collection techniques were carried out through observation and dribbling tests before and after treatment. The results of this study are expected to provide an empirical picture of the effectiveness of zig-zag training on the technical aspects of the game of football at an early age. In addition, this research is also expected to be a reference for coaches in designing a more structured training program that is in accordance with the development needs of young athletes. Thus, the development of basic techniques from an early age will be more optimal and contribute to the improvement of national football achievements in the future.

This study aims to describe the role of parents in supporting the achievements of sepak takraw athletes in Batang Regency. Athlete achievement is determined not only by individual abilities and training received, but also by support from their immediate environment, particularly family. In this context, parents play a strategic role in the coaching and development of young athletes, both physically, mentally, and emotionally. This study used a qualitative approach with data collection techniques such as in-depth interviews, direct observation, and documentation. The subjects in this study consisted of parents of sepak takraw athletes, athletes who have achieved success at the regional level, and coaches involved in coaching. Through this approach, comprehensive data was obtained regarding the forms of support provided by parents. The results show that parents play a crucial role in encouraging athlete success. This role is manifested through various forms of support, including moral support in the form of motivation and encouragement, material support such as providing training equipment and transportation costs, and direct involvement in monitoring children's development. Parents also actively communicate and collaborate with coaches and clubs to create a conducive coaching environment. In addition, parents' positive attitudes in appreciating their children's interests and talents contribute to the athletes' high level of self-confidence and commitment. Thus, active parental involvement has been shown to significantly contribute to improving the performance of sepak takraw athletes, particularly at the district level. This research suggests the need for systematic parental involvement in regional sports development programs.  

This study aims to describe and provide recommendations regarding the proper management of extracurricular sports activities in senior high schools in Tarakan City. Extracurricular activities play an important role in helping students develop their potential. This study used a qualitative descriptive method. Subjects included principals, physical education teachers or extracurricular sports coordinators, and sports coaches from 14 randomly selected religious, public, and private senior high schools in Tarakan City. Data collection techniques included observation, interviews, and documentation. Data validity was ensured through source triangulation and technique triangulation. The data analysis process included data collection, data reduction, data presentation, and drawing conclusions. The research findings indicate that: (1) Planning for extracurricular sports activities is generally carried out through coordination meetings among the parties involved to organize activities during one school year. Scheduling is the responsibility of the extracurricular coordinator and is arranged in consultation with the sports supervisor or coach to avoid conflicts with other school events. Coaches also prepare training programs as part of the planning process. (2) Extracurricular sports activities are held in the afternoon, outside of regular school hours, based on a schedule prepared by the coordinator and vice principal for student affairs. (3) Evaluations are conducted at least once every three months and involve various school stakeholders. Aspects evaluated include student attendance, participation in learning, and training outcomes. (4) Supporting factors include adequate facilities and infrastructure, funding, student competency, and teacher involvement. Conversely, inhibiting factors include low student attendance, limited funding, inadequate or inadequate facilities, and unfavorable weather conditions. These findings provide an overview of how extracurricular sports activities are managed in high schools in Tarakan City and highlight the importance of effective planning, implementation, and evaluation. This study also identifies key factors that support and hinder the success of these programs, offering insights for future improvements.

Through seminars and leadership training, the goal of this community service project is to identify an effective leadership model that will enhance the work ethic of Jumantik employees in Setu Village, East Jakarta. Participating in the Effective Leadership program in enhancing work ethics were 100 Jumantik cadres from the village, the heads of the Development of Family Welfare of Setu Village, Cipayung District, and RW in the Setu Village neighborhood of East Jakarta. Lecture and coaching techniques are used in the training process. As a result of this training, a leader must employ effective leadership techniques to enhance work ethic when overseeing Jumantik cadres. To improve the motivation, accountability, and discipline of Jumantik cadres, one successful leadership model employs a transformational and participatory leadership style. This approach encourages open communication and fosters a sense of belonging among the cadres. It has been demonstrated that cadres who regularly monitor mosquito larvae perform better under leadership that offers clear guidance, emotional support, and active involvement in decision-making. Furthermore, the training emphasizes the importance of collaboration and teamwork, which are essential for achieving common goals. Jumantik cadre supervisors are advised to participate in leadership training since effective leadership would facilitate the development of a more inclusive and cooperative leadership model. Thus, it is anticipated that the effective sub-district eradication of Dengue Hemorrhagic Fever (DHF) will be facilitated by the adoption of the appropriate leadership paradigm, ultimately leading to healthier communities and improved public health outcomes. This is expected to make the public more vigilant and protected from potential online fraud in the future. Furthermore, increased legal literacy is expected to create a safer and more trustworthy digital transaction ecosystem for all parties.

This study was conducted with the aim of determining the extent to which leg power training through the box jump method influences the increase in volleyball smash jump height in extracurricular participants at SMK Negeri 1 Kuningan. Volleyball requires good physical abilities, especially explosive leg muscle power, because this skill plays a very important role in performing the smash movement as the main form of attack. One form of training that is believed to be able to increase explosive power is box jump training, which is a type of plyometric training that emphasizes repeated jumping movements with high intensity. The research method used was an experiment with a one group pretest-posttest design. The study involved a sample group consisting of 15 students, taken using a total sampling technique from all volleyball extracurricular members. The data collection instrument used the vertical jump smash test according to Ali Maksum. The test was conducted in two stages, namely before treatment (pretest) and after treatment (posttest). The results of data analysis showed a significant increase after being given treatment in the form of box jump training. This is evidenced by a significance value (p) of 0.000 which is smaller than 0.05, so it can be concluded that there is a real difference between the pretest and posttest results. In other words, box jump training has been shown to be effective in increasing smash height. These findings indicate that training programs designed to incorporate plyometric elements, particularly box jumps, can optimally develop leg muscle explosive power. Therefore, this study recommends that coaches and sports teachers incorporate box jumps as a primary training component in volleyball skills development programs, significantly improving players' offensive performance.

Children's education and development are crucial aspects and a primary concern for parents, especially in the field of sports. In this context, the Science Swimming Team (SST) Sidoarjo swimming club plays a strategic role in providing quality swimming training for children. This study aims to evaluate the level of parental satisfaction with the quality of services provided by the club's coaches. Using a quantitative approach and descriptive design, this study collected data through a closed-ended questionnaire distributed to 15 respondents who were parents of students at SST. The research instrument was structured based on five dimensions of service quality: tangibles, empathy, reliability, responsiveness, and assurance. The data obtained were then analyzed descriptively quantitatively by calculating frequency distributions and percentages to obtain a clear picture of the level of parental satisfaction. The results showed that the majority of respondents, namely 53.33%, felt quite satisfied with the services provided by the coaches, while 26.67% felt satisfied, 13.33% were less satisfied, and 6.67% were dissatisfied. The reliability and responsiveness dimensions scored highest, indicating that coaches were able to provide reliable and responsive services to parents' needs. However, the tangible and empathy dimensions still need to be improved to achieve optimal satisfaction. The implications of these findings suggest that coaches and club management need to strengthen the quality of existing facilities and infrastructure and develop a more empathetic communication approach with parents. This is crucial for creating a better relationship between coaches and parents, thereby increasing their trust and satisfaction with the services provided. Future research is recommended to expand the number of respondents and identify specific factors influencing satisfaction, so that the results obtained are more comprehensive and applicable in the context of service development in swimming clubs.

Volleyball underhand passing training is a process of coaching and developing volleyball players' skills through physical, technical, tactical, and mental exercises to improve performance in the game. This training can be conducted at various levels, from beginners to professionals, and covers several important aspects that support the improvement of basic skills. One of the basic techniques that must be mastered by players, especially in adolescence, is the underhand pass. This technique is the main foundation for controlling the ball and maintaining the continuity of the game. However, based on the results of initial observations on Ahmad Yani High School students, it was found that students' underhand passing ability is still relatively low. As many as 85% of students scored below average, indicating that they have difficulty mastering this basic technique. This problem presents a challenge in physical education learning, especially in volleyball. One contributing factor is the lack of variety and creativity in the teaching methods used by teachers, resulting in a lack of student motivation. This study aims to apply the VAK (Visual, Auditory, Kinesthetic) method in volleyball underhand passing training. The VAK method is a learning approach that combines three main learning styles: visual (sight), auditory (hearing), and kinesthetic (movement). This approach is believed to help students understand techniques more comprehensively, tailored to their individual learning styles. Integrating the VAK method into the training process is expected to significantly improve student learning outcomes, particularly in mastering volleyball underhand passing techniques. This research also aims to provide alternative, more innovative and effective learning strategies for physical education teachers in schools.

Thematic learning management in tahfiz Qur'an is a holistic and structured approach in integrating the teaching and memorization of the Qur'an with relevant Islamic themes. This approach aims to enable students not only to memorize the text of the Qur'an but also to understand and apply Islamic teachings in the context of their daily lives. Here are some important aspects in the management of thematic learning management of tahfiz Qur'an: planning: careful planning is the main key, organizing: involving the arrangement of teaching staff, classroom management and facilities, implementation: teaching and learning processes, evaluation: measuring student achievement, coaching: teachers provide support and coaching to students, collaboration: collaboration between teachers, students and parents is very important and continuous development: this includes curriculum development, teacher training and program adjustments according to the needs and development of students. With good management, the thematic learning program of tahfiz Qur'an can provide greater benefits to students, help them become more spiritually meaningful individuals, and understand Islamic teachings more deeply.  

Da'wah as a process of conveying Islamic values cannot be separated from the dynamics of the behaviour of the community that is its object. This study aims to analyse the relationship between da'wah and community behaviour in a sociological perspective, as well as identify da'wah strategies that are in accordance with the social context that continues to develop. Understanding the character of community behaviour is the main key in designing communicative, relevant, and solutive da'wah methods. This study aims to analyse the influence of da'wah socialisation on changes in community behaviour, both children and adults. Dawah socialisation is carried out through lectures, routine coaching, and structured religious activities. With a descriptive-qualitative approach, data were collected through observation and interviews with administrators and beneficiaries. The results showed that da'wah socialisation positively contributed to the increase of religious awareness, discipline, and social care of the surrounding community.

This study investigates the role of transformational leadership of school principals in enhancing the instructional quality of teachers at SMP Negeri 5 Satap Bungoro, Pangkep Regency, Indonesia. The research addresses three main problems: (1) how the principal's transformational leadership contributes to improving teacher performance in the classroom, (2) what strategies or actions the principal undertakes to elevate instructional practices, and (3) what supporting and inhibiting factors influence the process. Using a qualitative approach, data were collected through interviews, observation, and documentation involving the school principal and five teachers. The data were analyzed through data reduction, data display, conclusion drawing, and triangulation techniques. The findings reveal that the principal's transformational leadership plays a critical role in instructional improvement, marked by five key practices: presenting an inspiring leadership vision, encouraging professional growth, providing support and empowerment to teachers, fostering a collaborative and inclusive school culture, and delivering constructive feedback and evaluation. The strategies employed include the integration of the Merdeka Curriculum, mentoring and coaching of teachers, and fostering pedagogical understanding. Supporting factors include well-organized school and classroom environments and cleanliness, while the primary obstacles consist of limited funding, inadequate facilities and infrastructure, and a lack of strong teacher collaboration. In conclusion, transformational leadership contributes significantly to teacher development and improved instructional quality, especially in schools facing resource limitations. The study emphasizes the need for proactive leadership to overcome structural barriers and support effective teaching and learning.

This research is motivated by problems in the implementation of the strategy of the Ciamis Regency Small and Medium Business Cooperative Office in the development of Micro and Medium Small Enterprises in Kujang Village, Cikoneng District, Ciamis Regency. The method used in this study is descriptive with a causative approach. Primary data is sourced from the results of interviews with 6 selected informants who are relevant to the problem. Secondary data is sourced from documents, books, journals, reports, and legislation. Data collection was carried out based on interviews, observations, and documentation with data analysis techniques through data reduction, data triangulation, and conclusion drawn. The results of the study show that the MSME development strategy through digital platforms has not been running optimally. Obstacles occur in the lack of communication, active participation of MSME actors in policy formulation, mentoring activities, facilitation, evaluation, and programs that are still top-down.  Efforts to overcome obstacles are to increase the initiative of MSME actors in learning independently through digital media such as YouTube, and TikTok through e-commerce. The Kujang village government supports the implementation of training and facilitation if it is involved by the relevant agencies. The Cooperative Office, Small and Medium Enterprises and Trade is improving its strategy through further collaboration with village governments that have not received attention, especially Kujang village MSMEs in participating, mentoring, coaching, and facilitating.

Based on research conducted using normative and empirical juridical methods at Class I and IIA Correctional Institutions in Bandar Lampung, the implementation of wage rights for inmates participating in independence development programs as mandated by Law No. 22 of 2022 and Government Regulation No. 32 of 1999 shows that the wage distribution mechanism (50% incentive for inmates, 35% for development funds, and 15% to the state treasury) has been executed through collective labor agreements and an integrated bookkeeping system. The results indicate that over 70% of inmates actively participate in productive activities such as carpentry and handicrafts, with an average wage increase of 15% within one year due to innovations in waste-based craft products. However, productivity varies between activities (85% of target in woodworking versus 60% in sewing) due to raw material constraints, and wage disbursement is delayed by an average of 10 working days because of manual verification procedures and report synchronization. To optimize this system, it is recommended to increase the number of coaching and administrative staff, improve production facilities, digitize bookkeeping and inmate savings accounts, and diversify programs according to local market needs.

The implementation of the Surabaya Taekwondo City Championship 2025 is an opportunity to measure the success of sports events at the regional level, especially Surabaya City. This study aims to analyze the level of satisfaction of participants and visitors to the implementation of the 2025 Surabaya Taekwondo City Championship using the Service Quality (ServQual) method, which includes Physical Evidence (Tangibles), Reliability, Responsiveness, Assurance, and Empathy using quantitative research methods with a survey approach. Data were collected through questionnaires which distributed to coaches and guardians of championship students in Surabaya. The sampling technique used the Proportionate Stratified Random Sampling method with a total of 243 respondents. The data analysis technique uses a Likert scale which is then processed with SPSS software. The results showed that all dimensions of Service Quality have a high level of validity and are strongly correlated with visitor satisfaction. In general, the championship received a good assessment, especially in the aspects of service reliability and assurance. However, there are several aspects that need to be improved, such as facility comfort, committee communication effectiveness, and responsiveness to visitor complaints. The conclusion of this study is that the implementation of the 2025 Surabaya Taekwondo City Championship has met the satisfaction standards of participants and visitors, although there are still several aspects that need to be improved. Therefore, it is necessary to improve the quality of facilities, optimize committee communication, and strengthen the security system and services.

Pencak silat is a martial art that involves physical and emotional combat. This study aims to explore the mental toughness of pencak silat students in the category of matches based on the belt level they have. The main focus of the study is the relationship between emotional intelligence, concentration, and mental toughness among students with black and yellow belts. The method used was a questionnaire targeting 140 male students from the IKSPI Kera Sakti school in Taman District, Sidoarjo. The results showed that black belt students had better mental toughness than yellow belt students, especially in facing challenges. These findings are expected to help coaches design more effective training programs, as well as increase awareness of the importance of psychological support in achieving achievement. This study provides important insights into the psychological factors that play a role in the performance of pencak silat athletes and opens up opportunities for further research in the field of sports psychology.

Patient safety is a fundamental component of healthcare quality and a key indicator of hospital performance. Ensuring its implementation requires not only technical competence but also psychological and organizational support. This study aims to analyze the effect of motivation and coaching on the implementation of patient safety among nurses, with responsive culture as a mediating variable at Hospital X, Bekasi. A quantitative approach was employed using a cross-sectional design. Data were collected from 162 nurses in inpatient units using a structured questionnaire and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results showed that both motivation and coaching have significant direct effects on the implementation of patient safety. In addition, both variables significantly influence the development of responsive culture, which in turn also has a significant effect on patient safety. Responsive culture serves as a strong mediating factor, reinforcing the relationship between individual-level factors (motivation and coaching) and organizational safety outcomes. These findings indicate that motivated nurses who receive structured coaching within a responsive organizational environment are more likely to engage in safe practices. This study contributes to the growing evidence that human and cultural factors are critical in improving patient safety outcomes. It also provides practical recommendations for hospital leaders to focus on motivation strategies, coaching mechanisms, and cultural transformation to build safer healthcare systems. Future research is suggested to involve multiple institutions and integrate qualitative methods for deeper contextual understanding.

The coaching system for drug convicts is carried out in correctional institutions, where Correctional Institutions are a form of criminal punishment (imprisonment). In the rehabilitation process, victims of narcotics abuse are not objects but subjects. Criminal punishment (punishment) is not merely giving suffering to deter, but an element of guidance and coaching with the aim that lawbreakers can realize their mistakes and not repeat their actions again, and can return to society and carry out their social functions properly. The purpose of this study was to find out the concept of fostering convicts through rehabilitation, Implementation of Rehabilitation of Narcotics Prisoners in Lubuk Pakam Class II B Prison, Effectiveness of implementing Narcotics Rehabilitation in Lubuk pakam Class II B. This research is included in the descriptive research with the type of empirical juridical research using qualitative analysis methods.From the results of the research it is known that the concept of rehabilitation in the process of coaching prisoners is aimed not only at the mentality of prisoners but also treating dependence on narcotics themselves so that prisoners can recover physically and mentally. Implementation of rehabilitation is based on the provisions of Law Number 35 of 2009 concerning Narcotics and several rules for the implementation of rehabilitation, the Implementation of Fehabilitation in the Class IIB Lubuk Pakam Penitentiary includes medical rehabilitation and social rehabilitation. The implementation of medical rehabilitation includes the Health Examination Stage, the Detoxification Stage, the mental and emotional stability stage of the sufferer. While social rehabilitation includes personality development and independence development and the application of medical rehabilitation and social rehabilitation at the Lubuk Pakam Class IIB Penitentiary is quite effective in reducing the repetition rate (recidivist) of convicts who have completed their sentence, convicts who have served a period of detention have recovered from dependence on narcotics, but the environment outside the prison can affect the re-use by inmates.

This study aims to analyze the effect of variations in body angle on propulsion force and water resistance in swimming athletes through a biomechanical approach. The background of the study is based on the importance of movement efficiency in swimming, where a less than optimal body position can increase the drag coefficient, thereby slowing swimming speed. The research method uses a quantitative experimental design involving professional and semi-professional level swimmers. The instruments used include a motion capture system to record body movements, force sensors to measure propulsion and water resistance, and biomechanical software to analyze force vectors and drag coefficients. The results show significant differences in swimming performance based on variations in body angle. At an angle of 0°, the average propulsion force generated is 145.3 N with a drag coefficient of 0.92. At an angle of 15°, the propulsion force increases to 162.7 N with the lowest drag coefficient of 0.78. Meanwhile, at an angle of 30°, the propulsion force decreases to 150.1 N with the drag coefficient again increasing to 0.88. These findings demonstrate that a 15° body angle is the most optimal position because it minimizes water resistance while maximizing propulsion, thereby increasing swimming efficiency. The implications of this study suggest that a biomechanical approach can be used as a reference in planning swimming training programs. In addition to contributing to the development of sports science, the results of this study also have practical benefits for athletes and coaches in developing more effective training strategies. Future research is recommended to expand the sample size and include various swimming styles to strengthen the generalizability of the results.