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This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

The Atur Dahar tradition is a ceremony to feed supernatural beings by leaving food overnight in a room, some are also drowned in the river. This tradition has become a hereditary custom by their ancestors. The existing actions are considered tabzir/wasteful and shirk. This study uses a normative empirical research type, the focus of this research is the views of religious leaders on the Atur Dahar tradition in Pait Village, Long Ikis District. The data analysis technique is carried out using a qualitative descriptive method, namely describing, explaining, and analyzing the results of the study by reviewing the study of 'urf. The procession of the Atur Dahar tradition in the celebration of the Banjar community in Pait village is divided into two implementations, namely dishes provided for ancestors, some are left overnight in the corner of the house and some are drowned in the river, but now the Atur Dahar tradition has been changed from food to which prayers are read and some have not changed, namely in the procession such as leftover food that becomes waste, and food that is less suitable or dirty is given to the community. Ten religious leaders agreed on the existence of the Atur Dahar tradition in celebrations if it complies with Islamic law. The Atur Dahar tradition is part of 'Urf Amali' because it is an act carried out by the community, especially the Banjar tribe in Pait village. This tradition is included in 'Urf Khash' because it is a custom of the Banjar tribe in Pait village. In terms of law, it is included in 'Urf Sahih', because some of the procession is in accordance with Islamic law, such as praying to Allah SWT and sharing food as alms with others. This tradition can also be included in 'Urf Fasid' because it is wasteful.

Bulian coconut chips are a typical Jambi food made from dried and fried old coconuts. The traditional production method and inadequate hygiene standards make this product susceptible to microbial contamination, especially harmful bacteria. This study aims to identify the types of bacteria that may be present in Bulian coconut chips using culture and Gram staining methods as the initial step for morphological identification. Samples were taken from three local producers in Bulian District, Batanghari Regency, Jambi. Testing was carried out by serial dilutions up to 10⁻⁴, then planted on Nutrient Agar (NA) media and incubated for 24 hours at 37°C. The colonies that grew were then observed morphologically and Gram staining was performed using a modified method without alcohol. The results showed the presence of various colonies with cream, white, and pale yellow colors. Based on the results of Gram staining, bacilli and cocci were found, which were included in the Gram-positive and Gram-negative categories. The types of bacteria suspected to appear include Bacillus sp., Staphylococcus sp., and possibly Escherichia coli. These findings indicate a risk of microbial contamination that could endanger consumer health, especially if the production process is not improved. Strict hygiene and sanitation principles are strongly recommended in the processing of this traditional food to ensure the product remains safe for consumption. The importance of implementing hygienic standards in the production of Bulian coconut chips is further emphasized by these findings. In addition to improving food safety, implementing proper sanitation procedures can also extend the product's shelf life and increase consumer confidence in local traditional foods. Efforts such as training local producers, using clean equipment, and hygienic packaging can help minimize the risk of bacterial contamination.

This study aims to determine the influence of several psychological factors and learning behavior on the English learning achievement of Madrasah students in Wonosobo Regency. In detail, the objectives of this study include: (1) to determine the influence of self-confidence on the English learning achievement of Madrasah students in Wonosobo; (2) to determine the influence of emotional intelligence on the English learning achievement of Madrasah students in Wonosobo Regency; (3) to determine the influence of learning discipline on the English learning achievement of Madrasah students in Wonosobo Regency; and (4) to determine the influence of self-confidence, emotional intelligence, and learning discipline together on the English learning achievement of Madrasah students in Wonosobo. The type of research used is quantitative with an explanatory research approach. The population of this study was all 161 class X students at MAN 1 Wonosobo. The research sample was determined as many as 164 students using simple random sampling techniques, so that each student has an equal opportunity to become a respondent. Data collection techniques were carried out through documentation and questionnaires. To test the first, second, and third hypotheses, product-moment correlation analysis was used, while for the fourth hypothesis, multiple linear regression analysis was used. The results of the study indicate that: (1) there is a positive and significant influence of self-confidence on English language learning achievement of students at MAN 1 Wonosobo in the 2024/2025 academic year; (2) there is a positive and significant influence of emotional intelligence on learning achievement; (3) there is a positive and significant influence of learning discipline on learning achievement; and (4) there is a simultaneous positive and significant influence between self-confidence, emotional intelligence, and learning discipline on students' English language learning achievement.

Bekasam is a traditional Indonesian fermented product made from tilapia (Oreochromis niloticus) through a spontaneous fermentation process with the addition of rice and salt. This fermentation process encourages the growth of various microorganisms, especially bacteria, which play a role in the formation of flavor, aroma, and natural preservation of the product. This study aims to observe the microbiological characteristics of bekasam tilapia through colony observation on agar media and microscopic staining using crystal violet and safranin. Macroscopic observations showed the presence of microbial colonies that were round, cloudy white, with a smooth surface and even edges. These colony characteristics indicate good microbial growth on agar media. Microscopically, the bacteria observed in bekasam samples had an irregular distribution, forming aggregates that absorbed intense purple and pink colors. Crystal violet staining gave a purple color to gram-positive bacteria, while safranin gave a pink color to gram-negative bacteria. These findings indicate that bekasam contains an active microbial community that plays a role in the fermentation process. This microbial community can be observed visually through simple staining that provides an overview of the types of bacteria involved in the fermentation process. Microbiological analysis such as this is crucial for understanding the fermentation dynamics of traditional food products like bekasam. Thus, this study provides deeper insight into the microorganisms involved in bekasam production, as well as the importance of monitoring microbiological quality in the manufacturing process of traditional fermented products. Furthermore, the diversity of microbes involved in bekasam fermentation can affect product quality and consistency. Therefore, monitoring the dominant bacterial species during the fermentation process is crucial for maintaining bekasam quality, including its taste, texture, and safety for consumers.

The government’s efforts to provide protection for trademark rights holders have been implemented by enacting and updating laws on trademarks. However, in reality, crimes against trademark rights continue to occur, including in the jurisdiction of the Tanjung Karang District Court. This research addresses the following issues: What are the judges' considerations in cases of unauthorized use of registered trademarks, and how is the criminal analysis of such offenses reflected in Decision Number: 381/Pid.Sus/2023/PN.Tjk? This study uses normative and empirical legal research methods, with statutory and conceptual approaches. The data type used is secondary data obtained through literature study. Data processing involved selection, classification, and organization. The data were analyzed using a descriptive qualitative method. The findings of this research indicate that the judge's legal basis in sentencing the defendant for the unauthorized use of a registered trademark in Decision Number: 381/Pid.Sus/2023/PN.Tjk includes juridical considerations—specifically that the defendant was legally and convincingly proven to have committed a criminal offense as regulated under Article 100 paragraph (1) of Law Number 20 of 2016 concerning Trademarks and Geographical Indications. Philosophically, the judge considered the imposed sentence as a means of rehabilitation and deterrence. Sociologically, the judge weighed both aggravating and mitigating factors in the sentencing. Criminal liability for the offender was based on the fulfillment of criminal responsibility elements, namely that the defendant was an adult and legally capable of committing the act. The element of fault was fulfilled, as the defendant knowingly and intentionally used a registered trademark without authorization, fully aware that such an act constitutes a criminal offense. The element of the absence of justification or excuse was also met, as the defendant committed the offense in a conscious and sound state of mind, without coercion.

Tempoyak is a traditional fermented product derived from the flesh of durian fruit (Durio zibethinus) that has undergone a spontaneous fermentation process. This product is very popular in various regions in Indonesia, especially in Sumatra and Kalimantan, and is usually consumed as a cooking spice or side dish. The fermentation process primarily involves the activity of lactic acid bacteria (LAB), a group of microorganisms capable of converting acidic sugars into lactate. LAB plays an important role in forming the distinctive taste of tempoyak, lowering pH, inhibiting the growth of pathogenic microbes, and potentially providing health benefits for consumers. This study aims to isolate and characterize LAB from tempoyak using a microbiological approach. Tempoyak samples were taken from traditional markets, then isolated using MRS agar measurement media. Characterization was carried out through observation of colony morphology, Gram staining, and biochemical tests such as catalase and fermentation of various types of sugars (glucose, sucrose, and maltose). The isolation results showed that all isolates had the typical LAB characteristics, namely Gram-positive, catalase-negative, and rod- and coccus-shaped. The different sugar fermentation abilities indicate species diversity, with the suspected dominant genera being Lactobacillus, Streptococcus, Enterococcus, and Lactococcus. Furthermore, several isolates demonstrated antibacterial activity against Escherichia coli, indicating the potential use of LAB from tempoyak as a probiotic or natural preservative in the food industry. The decrease in pH from 6.2 to 3.6 during the fermentation process also confirmed the metabolic activity of LAB in acid-producing lactate. These findings open up opportunities for utilizing local LAB from tempoyak as functional agents in the development of safe, healthy, and economically valuable fermented food products. Thus, tempoyak not only has cultural value but also has significant scientific and commercial potential.

One of the key indicators of nation’s health development is life expectancy, which reflects the overall quality of public health. As life expectancy increases, the prevalence of non-communicable diseases (NCDs) also tends to rise, with Type 2 Diabetes Mellitus (DM) being one of the most common. In Indonesia, the number of individuals with Type 2 DM has reached approximately 10.7 million, and this figure is projected to increase significantly to 21.3 million cases by 2030, posing a serious public health challenge. This study aimed to describe the process of clinical nutrition care based on the Nutrition Care Process (NCP) for a patient diagnosed with Radiculopathy accompanied by Non-Insulin-Dependent Diabetes Mellitus (without complications), Essential (Primary) Hypertension, Spondylosis, and Spinal Stenosis, through the application of a regulated diabetic diet (DM RG) during hospitalization. The case study was conducted in November 2024 at RSI Ayani Surabaya and involved systematic monitoring of food intake and clinical outcomes during treatment. Findings indicated that within three days of observation, the patient’s dietary intake reached the target goals, demonstrating effective implementation of the prescribed meal plan. From physical and clinical monitoring, a notable decrease in blood pressure was observed on the second and third days, suggesting improvements in cardiovascular response to dietary management. Additionally, the patient’s temperature, pulse, respiratory rate, and oxygen saturation remained within the normal range throughout the treatment period, further supporting the effectiveness of the intervention. These results emphasize the importance of structured nutrition care in managing patients with multiple comorbidities, particularly those with diabetes and hypertension, as dietary regulation plays a central role in stabilizing health conditions. Overall, the study demonstrates that the application of the NCP framework combined with consistent monitoring can lead to positive patient outcomes and highlights its potential as a model for improving clinical nutrition management in hospital settings.

Digital image processing is a rapidly developing branch of computer science and has many applications in everyday life. One of the fields that most often utilizes this technique is object detection and color identification in images and videos. This study specifically aims to implement the thresholding method in the HSV (Hue, Saturation, Value) color space to detect three basic colors, namely red, green, and blue, in digital images. The research process begins with uploading images using the Google Colab platform, a cloud-based computing environment that makes it easy for users to run Python programs without requiring additional software installation. After the image is uploaded, the next step is to convert it from the RGB (Red, Green, Blue) color space to the HSV color space. This conversion is important because the HSV color space is more suitable for use in the color segmentation process. The Hue value represents the type of color, Saturation shows the level of saturation, while Value describes the level of brightness. Once the image is in the HSV color space, the next step is to determine the HSV value range for each basic color. This range is determined based on experimental results and references from related literature. Using this range, masking is performed to extract the appropriate pixels so that only the red, green, or blue portions of the image are visible, while the other colors are reduced. The results show that the thresholding method in the HSV color space is capable of detecting primary colors with a good level of visual accuracy, especially in simple images with contrasting backgrounds. The implementation of this program is relatively lightweight, easy to run directly in Google Colab, and does not require high-spec hardware. Therefore, this method is very suitable for use as basic learning material for digital image processing, both for students and novice researchers.

Cassava (Manihot esculenta) is a staple food rich in carbohydrates and widely consumed by people in various regions, especially in tropical regions such as Indonesia. Besides being easy to cultivate, cassava also has a high economic value. However, cassava has a major weakness, namely its perishability after harvest. This damage is often caused by contamination by microorganisms, especially fungi, which can grow rapidly in unhygienic and humid storage conditions. Fungal contamination not only causes odor and reduces sound quality but also has the potential to produce mycotoxins that are harmful to human health. Therefore, identifying the type of fungus growing on cassava is very important. The purpose of this study was to determine the presence and type of fungus growing on cassava through a colony morphology approach and Gram staining using crystal violet. The research method began with dilution of cassava samples, then inoculated into Nutrient Agar (NA) media, incubated for 48 hours at room temperature, and continued with microscopic examination. Staining with crystal violet aims to clarify the morphological structure of the fungus such as hyphae and spores. Observations revealed the growth of characteristic fungal colonies, as well as hyphal and spore structures that readily absorbed crystal violet. This demonstrates that this simple morphological and staining method is quite effective in providing initial insights into fungal identification. This information is expected to form the basis for developing safer and more durable cassava storage methods. Further research is recommended on specific identification using molecular testing. This step will broaden our understanding of the toxicological potential and post-harvest handling of cassava.

A shophouse rental in Sungai Rengas Village is suspected of being subject to fraud, one of which is related to unilateral price changes. The price determined at the beginning of the agreement was changed midway by the shophouse owner. The tenant who rented the additional shophouse as a game room suddenly experienced a unilateral price change. The price that had been determined at the beginning of the agreement, which was to be available once a month and the amount was determined at the beginning, but suddenly the shophouse owner changed it. The party renting the additional shophouse as a game room was ordered to pay all electricity to the tenant, which was initially covered by the shophouse owner. However, midway through the agreement, the electricity payment suddenly changed, all payments were borne by the party renting the additional shophouse as a game room, and the electricity payment had to be allowed once a week. The type of research in this study is empirical, which in other words is a type of sociological legal research and can also be called field research, namely studying the applicable legal provisions and what happens in reality in society. Based on the research results that the price changes that occurred to the tenant who added a field for the game area are not in accordance with Islamic law, because it violates one of the valid conditions of ijarah and is also not in accordance with the legal basis for determining prices. According to Islamic law, ijarah is a binding contract (al-'aqd aL-biasa), is a contract where if all the pillars and conditions have been fulfilled, then the contract is fully binding and each party cannot cancel it without the consent of the other party, the same as the rental contract and debt, both parties have agreed and have fulfilled the pillars and conditions of the ijarah contract immediately both are bound to each other. As in the case of not returning the rent, the market party.

Increased blood sugar levels due to the body's impaired insulin production are a sign of a chronic metabolic disease known as diabetes mellitus. As seen in Batam, cases of diabetes mellitus in Indonesia are relatively high. This study aims to determine how long type II diabetes mellitus wounds last in Batam City. This study used a cross-sectional approach to conduct quantitative descriptions. This study involved 60 people. The Chi-Square test was used to conduct data analysis. The results showed that there was a significant correlation between age and the healing time of diabetes mellitus wounds, with a sig P value of 0.001 <0.05; gender had a significant correlation, with a sig P value of 0.007 <0.05; sugar control had a significant correlation, with a sig P value of 0.001 <0.5; and anemia had a significant correlation, with a sig P value of 0.001 <0.5. The results indicate that there is a relationship between these variables and the healing time of type II diabetes mellitus wounds. It is hoped that this study can be used as literature for further research.

The use of credit by the public is generally driven by the need and desire to meet certain requirements that cannot be fulfilled with cash. Credit makes it easier for people to meet their various needs, especially for those who do not have enough funds at the time. However, in practice, there are often obstacles such as payment delays, breaches of agreed-upon deadlines, and discrepancies in the recording of installment payments. These issues can create problems for both the creditor and the debtor. This study aims to examine the use of the credit concept by the community and analyze how credit helps fulfill the needs of the community. The study uses a qualitative method with a descriptive research approach. Data collection was done through observation, interviews, and document gathering. The collected data were then analyzed by presenting the data and drawing conclusions. The results of the study show that the use of the credit concept by the community in Rantau Panjang Estate to meet their needs has fulfilled the conditions of a muamalah agreement in accordance with the principles of buying and selling. First, the people involved in the transaction, namely the seller and the buyer, must meet the requirements of being rational, consenting freely, and agreeing mutually. Second, the agreement between the seller and the buyer must include the price and the payment period that both parties have agreed upon. Third, the object or goods being sold must have utility and be clearly defined in terms of its nature, size, and type. Fourth, the price must be clear, with the credit price being higher than the cash price. Additionally, the use of credit by the community in Rantau Panjang Estate has also applied the principles of the Islamic market mechanism, such as Ar-Ridha (mutual consent), healthy competition, honesty, transparency, and justice. This indicates that the credit transactions conducted are in accordance with the rules of Islam and can serve as a fair model for all parties involved.

Oral hygiene in fixed orthodontic patients is a significant challenge because the presence of brackets and archwires easily traps food debris, making it difficult to maintain dental health. A preliminary survey at Deneira Dental Clinic, South Jakarta, found that some patients using fixed orthodontics still have poor dental hygiene, characterized by debris and food residue adhering to the brackets. Interviews also revealed that most patients do not understand proper toothbrushing techniques for maintaining oral health. This study aimed to analyze the relationship between toothbrushing techniques and the oral hygiene status of fixed orthodontic patients at the clinic. Using a cross-sectional design involving 33 respondents through accidental sampling, data were collected using questionnaires and clinical examinations using the OHI-S index, then analyzed using the Chi-square test. The results showed that the majority of respondents using the combination toothbrushing technique had moderate oral hygiene, while in the roll technique group, the number of patients with moderate hygiene was also higher. These findings confirm that the toothbrushing technique used does not fully achieve optimal oral hygiene, although most patients still fall within the moderate category. Therefore, interventions in the form of comprehensive education from clinics regarding proper oral care methods, including the use of additional cleaning aids such as dental floss or mouthwash, are needed. Furthermore, patients are expected to be more consistent in maintaining daily oral hygiene. To strengthen these findings, further research is recommended exploring other factors, such as brushing frequency, toothbrush type, and diet, that may influence oral hygiene in orthodontic patients.

Shrub vegetation is an important component in the structure of vegetation communities that have a significant ecological role, especially in maintaining soil stability and supporting biodiversity. One area that has the potential for shrub vegetation diversity but has not been scientifically documented is the Jaboi hot spring area, Weh Island, Sukajaya District, Sabang City. The purpose of this study was to investigate various types of shrub vegetation found in the study area and to calculate the diversity index. Data collection was carried out using a one-hundred-meter line transect method divided into four paths, with one pair of transects directed towards residential areas and plantation areas, while the remaining two transects were directed towards areas that were still forested. At each transect there were six observation points with a distance between points of 20 meters, each point consisting of three quadrat plots measuring 2 × 2 meters. Analysis of the diversity index used the Shannon-Wiener formula (H’). The results showed that there were 9 shrub species from 7 families with a total of 169 individuals from four observation stations. The Melastomataceae family dominates the shrub community with two main species, Melastoma malabathricum and Memecylon caeruleum. The diversity index value is 2.17, which is included in the moderate category (H = 2–3). This diversity is influenced by the physical-chemical conditions of the environment, such as acidic soil pH (4.4–5.5) and relatively stable temperatures, although temperatures exceeding the optimum limit were found in some locations. This study provides initial data on the potential of shrub vegetation as a basis for ecosystem management and conservation in the area.

This study focuses on the symbolic meanings embedded in the use of figurative language in the poetry anthology Selamat Menunaikan Ibadah Puisi by Joko Pinurbo. The research utilizes a descriptive qualitative approach, with semiotic analysis serving as the theoretical foundation. The purpose of this study is to examine how the figurative language used in the poems contributes to conveying deeper symbolic meanings, beyond their role as mere rhetorical devices. The findings of this research reveal that the figurative language within the poems plays a significant symbolic role in expressing complex themes such as inner suffering, memories, identity, alienation, and the quest for the meaning of life. Symbols like 'storm,' 'refrigerator,' 'dusk,' 'window,' 'door,' 'river,' and others are employed to represent abstract concepts, providing a more nuanced understanding of the human experience. The study identifies various types of figurative language, including metaphor, simile, personification, hyperbole, synecdoche, paradox, and irony. Each of these elements serves to enrich the meaning of the poems, adding layers of depth to the interpretation and enhancing the aesthetic experience for the reader. Through these figurative expressions, the poet effectively invites the reader to engage with both the emotional and intellectual dimensions of the poetry. This research emphasizes how Joko Pinurbo's use of figurative language transcends its traditional ornamental function, making it a powerful tool for conveying complex symbolic and existential themes. By analyzing the symbolic meanings in the poems, this study contributes to a deeper appreciation of the interplay between language, meaning, and emotion in contemporary Indonesian poetry.

Understanding verb-noun collocations is essential for exploring how abstract personal qualities are represented in language. This study aims to find out the types of verbs that occur before the five self-related compound nouns (self-esteem, self-confidence, self-assurance, self-worth, and self-respect), and investigate their collocational patterns. The data in this study were obtained from the Corpus of Contemporary American English (COCA). The data were collected by applying the documentation method. The technique involved searching for five compound nouns within the corpus and recording instances of their use. These occurrences, along with their collocates, were then copied and organized in an Excel spreadsheet. In the spreadsheet, columns were adjusted to separate and classify key elements such as the compound noun, the collocating verb, frequency data, and context sentences. The collected data were analyzed qualitatively to provide insights into lexical patterns, the types and tokens of frequency. The results show that the verbs that collocate with five self-related compounds in COCA vary in number and frequency, with self-confidence showing the highest types (20) and self-assurance the lowest (9). The verb build appears most frequently with self-confidence and self-esteem (4 tokens each), suggesting both are viewed as qualities that can be constructed or improved. Self-respect predominantly collocates with have (4 tokens), implying it is seen as possessive, while self-worth reflects both positive and negative framing through increase and reduce (2 tokens each). In contrast, self-assurance is frequently associated with lack (4 tokens) and show (2 tokens), indicating its absence or visibility. These patterns reveal that verb collocates offer important insights into how language frames self-constructions.

Acinetobacter baumannii is a major pathogenic bacterium causing nosocomial infections, known to exhibit high levels of resistance to various antibiotic classes, including β-lactams and aminoglycosides. This widespread resistance poses a significant challenge in hospital patient management, particularly in cases of severe and difficult-to-treat infections. This study aimed to analyze the resistance patterns of A. baumannii to four types of antibiotics in patients with various blood types at Dr. Soeradji Tirtonegoro General Hospital, Klaten. The research method used was a qualitative approach with a case study design. Data were obtained through in-depth interviews with healthcare workers, analysis of patient medical records, and limited observation of clinical practice. The focus of the study was directed at the relationship between patient blood type and the level of antibiotic resistance of A. baumannii. The results showed variations in resistance patterns based on blood type. Patients with blood type AB showed the highest level of resistance to all tested antibiotics, with a prevalence of multidrug resistance (MDR) reaching 85%. In contrast, patients with blood type O showed the lowest resistance and the highest proportion of non-MDR isolates compared to other groups. These findings indicate the role of host factors, namely blood type, in influencing the level of resistance of A. baumannii. The suspected mechanisms involved include differences in surface antigens that influence bacterial adhesion, biofilm formation, and the host immune response. The practical implication of this study is the need to consider blood type as a factor in empirical antibiotic therapy, especially in cases of nosocomial infections caused by A. baumannii.

This study explores the contribution of regional taxes and levies to Regional Original Revenue (PAD) in Surabaya City and their role in fostering fiscal independence within the framework of regional autonomy. Employing a descriptive qualitative approach, data were collected from the Surabaya City Regional Revenue Agency and relevant local government offices, complemented by secondary sources such as regulatory documents and literature on regional finance. The data analysis process followed McNabb’s (2002) framework, which consists of categorization, interpretation, generalization, testing alternative perspectives, and refining theoretical insights. The findings reveal that PAD acts as a crucial financial backbone for the implementation of regional autonomy, with taxes and levies serving as the primary contributors. On average, these sources accounted for 89.08% of the total PAD during the 2021–2024 period. The growth trend observed is driven by several factors, including the presence of a comprehensive legal and regulatory framework, diversification of tax types and structures, adequate institutional and human resource capacity, as well as increasing public awareness of tax obligations. Although there was a temporary decline in proportional contribution in 2023, overall tax and levy collections exceeded their targets, underscoring their vital role in supporting government administration and regional development programs. This study emphasizes the need for strengthening regulatory frameworks, enhancing administrative capacity, encouraging greater community participation, and optimizing the use of digital technologies to improve efficiency in revenue collection. These strategies are essential to reduce reliance on central government transfers and to promote greater fiscal independence for Surabaya City.

Schools are not only institutions for the transfer of knowledge but also environments that play a crucial role in shaping students’ behavior and instilling positive habits, one of which is environmental care. One form of environmental concern that can be cultivated from an early age is the discipline of disposing of waste properly. However, SD Negeri Jambewangi, located in Dusun Pesantren, has not yet fully implemented effective waste sorting practices. Waste disposal is still carried out without distinguishing between organic and inorganic waste, which may have negative impacts on the school environment. To address this issue, community service activities were carried out by KKN students from Universitas Tidar through outreach programs and the distribution of sorted waste bins. The socialization activity applied the Extend Parallel Process Model (EPPM) communication strategy using a Severity Model approach, which emphasized the dangers and consequences of improper waste management practices. During the sessions, students were encouraged to discuss and identify various types of waste, as well as the potential environmental and health impacts associated with them. Direct practice was also provided by encouraging students to actively participate in sorting waste before disposal into the designated bins. The implementation of this program showed a positive impact, as students demonstrated an increased understanding of waste management and began to practice sorting waste more consistently. The provision of separate bins for organic and inorganic waste further facilitated this new habit. It is expected that the discipline of sorting and properly disposing of waste will continue to be applied by students, teachers, and the entire school community. Such continuous practices can foster collective awareness, contribute to maintaining environmental cleanliness, and provide long-term benefits not only for the school but also for the surrounding community.