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The purpose of this study is to analyze the effect of tax service quality and understanding of tax regulations on individual taxpayer compliance. This research is a quantitative research with an associative approach. The population in this study is all taxpayers who report to the Maumere Pratama Tax Service Office amounting to 23,931 taxpayers. The sample in this study used the slovin formula with a total of 100 taxpayers. Data collection was carried out through the distribution of questionnaires to respondents, where the research instrument used the Likert scale. Data analysis techniques using multiple linear regression analysis models with the help of SPSS programs, descriptive statistics, data quality tests and classical assumption tests. The results of the study are known that the quality of tax services and understanding of tax regulations partially or simultaneously affect the compliance of individual taxpayers.

Tea is a plantation commodity that is in great demand and needed. Day by day, there are more connoisseurs and requests regarding the types and forms of tea. In the process, tea processing requires expertise in processing each quality. The purpose of this study is to identify what factors influence human error during the milling process, find out the type of work that gets the highest HEP value, and provide suggestions for improvements to reduce human errors that occur in the processing process. This research was conducted at the Wonosari Tea Plantation Factory. From the results of observations, it was obtained that the largest human error probability was obtained at the Wonosari Garden Tea Factory in the milling process with a probability of 0.7997584. And the lowest HEP is on the task of maintaining a max temperature of 27oC with a value of 0.00000681. The thing that is proposed to the company to reduce the human error that occurs is to provide an understanding of the SOP and emphasize the SOP that applies to the processing process. Companies can also use the HEP value as a reference to reduce human error that can harm the company.

This study aims to analyze and describe the Occupational Safety and Health (K3) program implemented by PDKB PT. PLN (Persero) UP3 Semarang. The program is an effort to create a healthy and safe work environment, so as to reduce the number of work accidents or negligence which result in demotivation and work productivity deficiencies.This research is descriptive qualitative research. By taking respondents from several sources who are considered worthy of being research sources. The results of the research are that the program for implementing work safety and occupational health (K3) is carried out optimally so as to minimize the occurrence of occupational hazard risks including the availability of health clinics, medical examinations, K3 training and the use of Personal Protective Equipment. This OSH program still addresses some of the obstacles encountered which may affect the implementation of Occupational Safety and Health, namely they are still being discovered, so there is a need for a more intense understanding in applying the training program.

Digital financial services in Indonesia, one of which is Flip which provides interbank transfer services for free and also free of charge. This study wants to know and measure the level of acceptance and understanding in using a Flip e-wallet service through the Technology Acceptance Model (TAM) which is determined by the perception of ease of use through usage attitude as a mediation variable. The data analysis technique used is Structural Equation Modeling (SEM) which uses PLS (Partial Least Square) Software. The characteristics of respondents used in data processing are Surakarta people with age criteria of 19-44 years and frequency of use of Flip <1 month in 2023.The results obtained from the data processing above explain that the perceived ease of use has no effect on the behavioral intention to use. Attitude towards using are able to mediate the influence between perceived ease of use and behavioral intention to use Flip e-wallet service.

The development of financial management was pioneered by the behavior of a person in the decision-making process. Financial management must lead to responsible financial behavior so that all finances for both individuals and families can be managed properly. Early financial planning will help a person to realize his life goals. A student is an age at the stage of self-development to establish attitudes and lifestyle behaviors and be able to carry out good financial planning by understanding financial literacy correctly. This research was conducted by distributing questionnaires via Google form to students at SMKN 1 Jetis who met the research criteria, namely ages 16-18 years. The research sample was 1256 students using a purposive sampling technique, so that 93 respondents were needed. The data analysis technique uses multiple linear regression data analysis with the help of SPSS 25. The results show that the financial literacy variable has a positive and significant influence on financial management behavior, lifestyle has a positive and significant influence on financial management behavior, and financial literacy and lifestyle variables simultaneously influence the behavior of financial management.

Radio news scripts are news scripts that are ready to be delivered or read by the broadcaster. The definition or understanding of the script itself is a story that is described in sequence from scene to scene which is equipped with a place or setting, circumstances, dialogue, and often there are characterizations in it. 94% in writing this article using the method of reading and searching for internet sources. In this study, the method used is descriptive qualitative method. News script writing plays a very important position in radio news broadcasts. In writing broadcast scripts, scriptwriters must be able to write in a conversational or spoken language style in a concise, concise, and clear manner. Broadcast Script is broadcast material that will be delivered by broadcasters in broadcasting, especially broadcasts with script reading techniques.

This study aims to examine the effect of emotional intelligence, spiritual intelligence, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics, Islamic University of Majapahit. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 104 respondents. The sample used was 77 respondents with purposive sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

NIB Registration Assistance Activities in One of the areas targeted by the MBKM KKNT in 2022 is Rontu Village with an entrepreneurial and creative economy scheme. From the results of surveys and field observations, partner problems were found, such as that many people in the Rontu Sub-District do not have a Business Identification Number (NIB), which is important for MSMEs because it can lead to big profits and can attract other consumers and also generate higher sales. In addition, the community considers business licensing which was previously considered insignificant because the management is troublesome and not easy, however, MSMEs need business licensing to encourage business development, protect business locations and business competitiveness which is getting tougher in the current era. Therefore the purpose of this research is to provide assistance and understanding of the registration of Business Identification Numbers (NIB) in order to improve the MSME economy in the Rontu sub-district.

The Joint Business Group (KUBE) is one of the government's efforts to alleviate poverty by providing assistance to KUBE members to develop businesses in groups. The purpose of this service is to provide KUBE members with an understanding of packaging and marketing strategies so that KUBE can progress and prosper its members. The implementation method is carried out through coordination with village/pekon officials to move the location and time of service. Furthermore, community service activities were carried out at KUBE Tunas Mandiri Pekon Pasir Carving, Pagelaran District, Pringsewu, Lampung with requests for direct materials/ lectures and practice. The result of this activity is that participants gain knowledge related to product packaging and also marketing by utilizing market places and social media.  

This research is motivated by the problem of corruption, which is currently still the main cause of obstruction of national development. Anti-corruption education as a preventive form of corruption eradication is attempted to build anti-corruption attitudes and understanding of students. Indications that students are infected with corruption are characterized by lying to get benefits and lack of discipline. Seeing the challenges in order to improve the character of students, the P5 program was formed, namely the profile project of strengthening Pancasila students in the independent curriculum. Thus, this research aims to create an interactive learning media in the form of an E-Book with the title "Berani Anti Korupsi" as a facilitator for students to learn anti-corruption education through P5 activities.  This research uses the ADDIE model which consists of five stages, namely Analysis (Analyze), Design (Design), Development (Development), Implementation (Implementation) and Evaluation (Evaluation). The results of the assessment obtained through experts and users indicate that the Interactive E-Book media "Brave Anti-Corruption" can be applied as a learning media that supports anti-corruption education in Fourth grade in elementary school. 

The drugs problem in Indonesia is still complex and urgent. This is important because, in the last 10 years, this drug problem has been rife and has become news in various media so it has become widespread. Evidence that can be seen together is the continued increase in the number of drug abusers or addicts significantly, accompanied by an increase in the number of disclosures of drug crime cases, which have increasingly varied patterns and the larger and more complex the networks or syndicates. Drug trafficking has spread to many groups, ranging from adults, teenagers, students, and even children. The purpose of carrying out Community Service Activities is to build an introduction and understanding of the types and dangers of drugs and what role schools can play in preventing drug abuse among students. PkM activities are carried out for 1 day, namely on Wednesday 12 July 2023, and are carried out using the method of raising awareness or increasing understanding of a problem in the form of activities in the form of counseling or material lectures aimed at students and the school with the title "The Role of Schools in Efforts Prevention of Drug Abuse among Students". The counseling or lecture method interspersed with discussions was chosen by the team as the most effective method for introducing and strengthening understanding of the dangers of drugs to school officials and students. Narkoba is an abbreviation of Narcotics, Psychotropics, and Addictive Materials. In various kinds of literature, it is explained that the notion of narcotics is a substance/substance that can affect a person's psychological/psychological condition (thoughts, feelings, and behavior) and can cause physical and psychological dependence. Regarding the role of the school in efforts to prevent drug abuse among students, it is divided into two forms, namely the role of the school (the school) and the role of students who can collaborate with the school.

Prohibited expressions are part of people's beliefs, referred to as people's beliefs because there is an association relationship in them. The culture of this prohibition expression has begun to disappear along with the changes or developments of the times. The purpose of making this picture story book is to preserve the Minangkabau culture of forbidden expressions and to explain the good intentions behind the prohibition phrases for young people today, especially the children of Koto Bersisir Selatan. With the media of interesting picture story books, it is hoped that this media will facilitate adolescents' understanding of the information conveyed, as well as increase interest in reading. The design of this work uses the glassbox design method with the design stages of preparation, incubation, lumination, and verification. 5W+1H data analysis method (What, When, Where, Who, Why, and How. In addition to designing picture books as the main media, this design has supporting media, namely posters, digital posters, x-banners, t-shirts, bookmarks , upload social media Instagram, Facebook, Twitter, and E-book.

This research refers to violations during the campaign period, specifically this settlement is regulated in Bawaslu Regulation Number 8 of 2018 concerning settlement of election administrative violations. The problem in implementing the campaign in this study is violations during the campaign. Violations of these rules will be considered criminal offenses and are subject to imprisonment for a maximum of 2 years. The research method used in this research is to use a qualitative descriptive approach with primary and secondary data sources as well as using data collection techniques by observation, interviews, and documentation. The theory in this study refers to Ansell and Gash namely, the results of the research show that in the first indicator, face-to-face dialogue is carried out with coordination meetings at a scheduled time, so that when campaigns reduce violations, fraud, violence and threats in the field. The second indicator of building trust is communication between organizers, supervisors and security personnel, and this is the keyword for successful collaboration. The third indicator is commitment to the process, namely the three parties involved carry out their roles, which means that the parties involved are committed to carrying it out. The fourth indicator in the process of mutual understanding is that the organizers, supervisors and security forces understand each other about the handling of violations during the campaign period. The fifth indicator is that the interim results in collaboration are carried out by the parties continuously trying to fulfill them properly, the interim results produce solutions and hopes from all parties by providing what is best for this country, and the creation of elections that are safe, peaceful and reduce fraud. The conclusion of this study is that the handling of campaign violations in the Riau Archipelago province will continue to be improved and improved and tighten supervision so that unwanted things do not occur and quality elections will be achieved.

Leadership is a science that comprehensively examines how to direct, influence and supervise others to carry out tasks in accordance with planned orders. motivation is a process of trying to influence someone to do something he wants. According to Amstron and Baron, performance is the result of work that has a strong relationship to the organization's strategic goals, customer satisfaction and makes an economic contribution. This research focuses on "The Role of Leadership in Motivating and Improving the Performance of Employees of PT Sambu Island, Kuala Enok Village, Tanah Merah District, Indragiri Hilir Regency". The objectives of this study are 1). To find out the role of leadership in motivating and improving the performance of employees of PT Sambu Island. 2). To find out the obstacles faced by leadership in motivating the performance of employees of PT Sambu Island. This type of research when viewed from the research plan can be classified into qualitative research. Based on the results of my research in chapter IV, it can be concluded, 1. That the leader or leader at PT.Pulau Sambu always strives so that in his leadership he can make employees always enthusiastic in carrying out the assigned tasks, the performance of employees at PT.Pulau Sambu has not yet reached the expected target because there are still employees who cannot complete their work according to the given target. 2. The obstacles faced by the leader or leader when motivating employees are that each employee has a different type or character. In overcoming the problem of motivating the leader or leader must further improve personal relationships with employees. By understanding the character and personality of employees, it will make it easier for the leader or leader to provide motivation.

Islam gained great attention in the study of religion due to the development and global influence on the world Muslim population. An understanding of Islam as a religion and understanding of religion from the viewpoint of Islam is an issue that needs to be elaborated in the discussion and the discussion in the field of religious studies. The failure of religious studies to standardize itself as a 'discipline', although many emerging religious studies. The position of those who want to ask "how" to learn Islam as a religion perplexed by tendencies on compartmentalization in education. The failure of religious studies to standardize itself as a scientific discipline, but the outlook is promising because someday they may be separate disciplines by seeking consensus regarding curriculum, problem solving, and performance criteria and become academic background. From a more narrow academic context, so any problem that arises is the study of religion as a whole.  

Micro, Small and Medium Enterprises (MSMEs) have an important role in the global and local economy. However, they are often faced with various challenges that affect the growth and sustainability of their business. One of the main issues faced by MSMEs in Plosokerep Village, Blitar City is limited access to markets, especially in an era where digital technology dominates almost every aspect of life. The main focus of this community service activity is to help MSMEs in Plosokerep Village to have increased knowledge and skills in conducting digital marketing. The purpose of this community service activity is to provide awareness and understanding of MSMEs regarding the potential of digital marketing, increase the visibility and reach of the MSMEs market, and increase the competitiveness and income of MSMEs. The results of the assistance that has been carried out are in the form of creating website accounts, marketplaces and social media, and catalogs for MSME businesses in Plosokerep Village. This activity also had a significant positive impact on the achievement of the 8th Sustainable Development Goals (SDGs) at the village level, namely inclusive and sustainable economic growth.

This service is based on changes in the mechanism and substance of the implementation of National Selection for Student Admissions (SNPMB). This transition is something new for prospective students and if prospective students do not understand it, it will 0certainly have a bad impact on the readiness of prospective students in participating in the implementation of UTBK-SNBT. The procedure for implementing the service is a sharing session on the implementation of SNPMB 2023, introduction and discussion of the 2023 UTBK-SNBT model questions, as well as an initial ability test on the representation of the 2023 UTBK-SNBT question model based on the latest UTBK-SNBT sub-matter. Then the socialization participants will be given a test to measure their knowledge of the SNPMB 2023 mechanism after the provision of SNPMB 2023 material. The results of this service activity are that more than 90% of prospective university students at SMA Negeri 1 Kefamenanu have understood the mechanism for implementing SNPMB 2023 after participating in the sharing session, based on the ability test, prospective university students do not fully understand the 2023 UTBK-SNBT model questions, and based on the results of the questionnaire, more than 90% of sharing session participants gave a good response to this activity. The results of this activity are important as a measure of understanding of the SNPMB 2023 mechanism and provide an overview of the initial ability of prospective students to answer UTBK 2023 model questions so that follow-up can be known in accordance with these abilities.

Teachers should master various learning methods to improve students' understanding of the subject. The existence of online learning requires them to be able to convey material well to students without going through face-to-face activities and further explanations. Social media can be used in the learning process because it can save and share videos with students without needing to be downloaded and only requires a strong Internet network. One social media that can be used is Instagram that frequently accessed by students, this application can facilitate relationships with people in one direction or two directions, so it can attract and make it easier for students to access subject matter. In this community service implementation, the team provides training to vocational school’s teachers with lectures and questions and answers related to the use of this social media. As a result, teachers can master the Instagram social media application and understand the various features that are used in video tutorial learning media.

Tillage is an activity that aims to increase soil fertility, improve soil structure and create good soil conditions for plant growth. Soil processing can be done in several ways, one of which is the application of fertilizer to plants. Farmers' understanding of efficient and effective fertilization methods is still not fully mastered. Most farmers often fertilize plants beyond the recommended dose. This community service activity aims to (1) farmers can understand knowledge about non-subsidized fertilizer products from PT. Petrokimia Gresik, (2) increase farmers' understanding and knowledge of fertilizer quality and balanced fertilization technology to achieve relatively efficient fertilizer use, (3) farmers can understand the condition of private land and understanding of the amount and type of fertilizer PT Petrokimia Gresik needed. The methods used include surveys, socialization, and practical demonstrations regarding soil testing of farmers in Putat Lor Village, Tajinan District, Malang. Based on this socialization activity, the results obtained are (1) the knowledge of farmers in Putat Lor Village regarding non-subsidized fertilizer products from PT Petrokimia Gresik is increasing (2) increasing knowledge of farmers in Putat Lor Village about fertilizer quality and balanced fertilization technology (3) farmers in Putat Lor Village know the condition of the soil from private land through soil test practices so that they can estimate the type and amount of fertilizer to be used.

This study aims (1) to determine the marketing strategy used by Cafe Bree Sweetandfreeze Banjarmasin in increasing sales. (2) To find out marketing strategies that can be implemented by utilizing SWOT analysis to improve marketing performance at Cafe Bree Sweetandfreezee in Banjarmasin. The method in this study uses a qualitative descriptive method. The informants in the study were the Owners of Cafe Bree Sweetandfreeze Banjarmasin. Data collection techniques used in this study are observation techniques, interviews and documentation studies. The results of the study show that Cafe Bree Sweetandfreeze Banjarmasin uses various marketing strategies, such as advertising promotions, collaboration with influencers, new product development and creating Instagramable photo areas. The SWOT analysis shows strengths in product quality, cafe design and strategic location, while weaknesses relate to understanding customer preferences and digital marketing. The cafe has opportunities in forging local partnerships and leveraging social media, but faces threats from intense competition and changing consumer trends. In conclusion, Cafe Bree Sweetandfreezee Banjarmasin can capitalize on strengths, overcome weaknesses and seize opportunities to strengthen their brand and increase their market share.