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This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

General elections constitute a fundamental pillar of Indonesia’s democratic system, functioning as a mechanism for the exercise of popular sovereignty and the protection of citizens’ voting rights. During the 2024 Regional People’s Representative Council (DPRD) election in Tarakan City, the Badan Pengawas Pemilu Kota Tarakan recorded twelve reports of alleged administrative violations throughout the electoral stages, including during the national vote recapitulation process. Of these reports, three allegations were proven, involving violations related to the Additional Voter List, the Special Voter List, and the eligibility requirements of candidates running for the Tarakan City DPRD in 2024. Essentially, election law enforcement serves as a safeguard to ensure fairness, legal certainty, and the protection of citizens’ constitutional right to vote. This study aims to examine the implementation of legal enforcement mechanisms against administrative violations in the 2024 Tarakan City DPRD election. A socio-legal research approach was employed to analyze both normative regulations and their practical application. Referring to Peraturan Bawaslu Nomor 8 Tahun 2022 concerning the Settlement of Administrative Violations of General Elections, the findings indicate that the Tarakan City Bawaslu holds authority in adjudicating and imposing sanctions on proven violations. As a result, one candidate, Erick Hendrawan Septian Putra, was disqualified from Electoral District 1. Furthermore, sanctions were imposed on the chairpersons and members of Polling Station 88 in Karang Anyar and Polling Station 2 in Pamusian for failing to carry out their duties as voting organizing groups in the election and subsequent processes.

This study aims to explore the role of pet attachment among cat owners in Palembang, focusing on how emotional bonds are formed, interpreted, and influence psychological well-being. A qualitative approach was employed using purposive sampling to select two main participants who had high interaction intensity with their cats, along with additional informants from family members and neighbors. Data were collected through in-depth interviews, observations, and documentation, then analyzed thematically with source triangulation to ensure validity. The findings reveal that pet attachment develops through daily interactions such as feeding, cleaning, playing, and monitoring the cat’s health. Cats are perceived not only as domestic animals but also as companions that provide psychological comfort, emotional support, and stress reduction. Factors shaping attachment include emotional needs, intensity of daily interaction, empathy toward the pet’s condition, long-term caregiving commitment, and the perception of cats as significant companions. The duration of ownership strengthens attachment quality, while the loss of a pet triggers profound grief comparable to losing a family member. Moreover, pet attachment influences family dynamics and social identity, portraying owners as caring and empathetic individuals. In conclusion, pet attachment among cat owners in Palembang is a complex psychological phenomenon involving emotional, social, and behavioral dimensions. The relationship between humans and cats extends beyond utilitarian functions, evolving into deep affective bonds that serve as coping mechanisms and psychosocial support in urban life. These findings enrich the literature on human-animal relationships and highlight the therapeutic and emotional value of pets in modern society.

Healthcare is an integral part of health development in Indonesia, which aims to optimally improve public health. Hospitals, as healthcare facilities, are required to provide quality, safe, and patient-centered services. Service quality is a key indicator of service success, as good service impacts patient satisfaction. One of the most important services in hospitals is obstetrics, which directly relates to maternal and infant health, making patient satisfaction a crucial aspect. Midwives, as professional healthcare workers, play a strategic role in providing comprehensive, sustainable, and patient-centered midwifery care. This study aims to analyze the influence of healthcare facilities and midwife performance on patient satisfaction through service quality. The method used is a quantitative study with an analytical approach and a cross-sectional design. The results of the multiple linear regression test indicate that midwife performance has a more dominant influence on service quality than healthcare facilities. Meanwhile, regarding patient satisfaction, service quality is the most dominant factor, followed by midwife performance and healthcare facilities. The conclusion of this study is that service quality reflects the overall patient experience and is a key factor in improving patient satisfaction.

Nagari Pandam Gadang is a village in Gunuang Omeh District, Lima Puluh Kota Regency, West Sumatra Province, with an area of 64.00 km² and a population of approximately 5,058. This article aims to present a comprehensive profile of the village, covering aspects of geography, history, public facilities, tourism potential, and the economic conditions of the community. The data in this article is compiled based on the Administrative Map created by KKN students from Padang State University in 2026, supported by field observations and related literature sources. Geographically, this village has a potential natural landscape for the development of the agricultural and tourism sectors. From a historical perspective, Nagari Pandam Gadang is known as the birthplace of national hero Ibrahim Datuk Tan Malaka. In addition, this village has natural tourism potential such as the Many Fish Tourism and the Lotus Cave, which have not been optimally managed. The community's economic condition is still dominated by the traditional agricultural sector. Therefore, an integrated development strategy is needed to improve community welfare through the sustainable utilization of local potential based on local wisdom.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This research is motivated by the low level of awareness among some students regarding maintaining a clean school environment and proper waste management. SMP IT Khairunnas,Bengkulu City, implemented a clean environment program as an effort to build students'environmental awareness through cleaning activities, waste sorting, and environmental management.school actively. This study aims to analyze the process of the environmental cleanup program in exploring students' awareness of waste management, identifying supporting and inhibiting factors of the program, and explaining the impact of the program on students' daily behavior in maintaining a clean school environment. This study uses a qualitative approach with fieldresearch. Data collection techniques were carried out through observation, interviews, and documentation. The primary data sources in this study were the principal, teachers, and students of SMP IT Khairunnas, Bengkulu City.Data analysis used the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. Data validity was carried out through technical triangulation and source triangulation. The results of the study indicate that the environmental cleanup program at SMP IT Khairunnas, Bengkulu City was implemented through class duty activities, mutual cooperation, sorting organic and inorganic waste, waste banks, and environmental education activities.

This study aims to analyze the strategic management evaluation of the Sundanese Language Subject Teacher Forum (MGMP) in improving teacher performance at public senior high schools in Tasikmalaya City. The study focuses on leadership management, member participation, institutional support, and program relevance to teachers’ professional development needs. This research employed a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and documentation involving MGMP administrators, member teachers, school principals, and supervisors. Data analysis used the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing. The findings revealed that the MGMP management has generally functioned effectively as a professional learning community. Participatory leadership patterns encouraged collaboration among teachers in designing learning tools and solving classroom problems. However, several challenges were identified, including inconsistent program evaluation, limited technological integration, unequal member participation, and insufficient funding support. The study also found that MGMP programs significantly contributed to improving teachers’ pedagogical competence, especially in lesson planning and instructional implementation. Nevertheless, assessment and evaluation competencies still require further strengthening. This study concludes that strategic management, sustainable evaluation, and institutional support are essential in optimizing MGMP functions to improve teacher performance and the quality of Sundanese language learning.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

The development of digital technology provides new opportunities for learning innovation, including in literature learning at Sma Negeri 1 Serang City. This study aims to describe the use of Blogger as a literature learning medium in improving short story writing skills of high school students in the digital era. This study uses a qualitative approach with descriptive methods. The subjects of the study were students of SMA Negeri 1 Serang City with a population of approximately 1,756 students who participated in short story writing learning based on Blogger as a publication and learning medium. Data collection techniques were carried out through observation, interviews, and document analysis of the results of students' short stories published on Blogger. The purpose of this study is to determine the benefits of using Blogger in literature learning to increase student learning motivation, provide space for creativity in writing, and make it easier for students to publish and share their literary works digitally. In addition, Blogger media also encourages students to be more active in the learning process because of interactions through comments and feedback from teachers and peers. Thus, the use of Blogger as a literature learning medium can be an innovative alternative in improving short story writing skills of high school students in the digital era.

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

Sectio caesarea is a common surgical procedure to deliver a baby when normal delivery is not possible or risky. Postoperatively, patients often experience acute pain that can interfere with the recovery process. The benson relaxation technique is a nonpharmacological method that has been shown to be effective in reducing pain through a relaxation and patient confidence approach. This study uses a case study approach on Mrs. T, a post-sectio caesarea patient at Harapan Bunda Hospital, Batam City. Nursing care is carried out comprehensively for three days, including assessment, diagnosis, intervention, implementation, and evaluation. The main intervention was the administration of benzone relaxation techniques for 10–15 minutes every day. After three days of applying the Benson relaxation technique, Mrs. T's pain intensity decreased from a scale of 6 (moderate pain) to a scale of 2 (mild pain). Patients show increased comfort, ability to be active, and decreased expressions of pain such as grimacing. These results support previous findings that benzon relaxation is effective as a nonpharmacological therapy in reducing postoperative pain. This technique can be a safe and easy-to-apply alternative in nursing practice, especially for post-sectio caesarean patients.

This study aims to examine the relationship between family support and depression levels among the elderly in Pejuang Village, Bekasi City, through a descriptive-narrative literature review. The review analyzed relevant scientific articles discussing family support, social support, and depression in older adults. Literature was selected based on the suitability of the elderly population, the presence of family or social support variables, and the measurement of depressive symptoms or depression levels. The analysis compared each article’s objectives, research design, respondent characteristics, instruments, findings, and conclusions. The results indicate that most studies found a relationship between family support or social support and depression among the elderly. Adequate family support, including emotional, instrumental, informational, and appraisal support, helps older adults feel cared for, valued, secure, and better able to adapt to the aging process. Preliminary findings at the Elderly Posyandu in Pejuang Village also show variations in family support and depression levels among elderly participants. Conversely, limited family support may increase loneliness, psychological distress, and depressive symptoms. Therefore, family support functions as a protective factor in reducing depression risk among older adults. Strengthening the involvement of families, health workers, and elderly posyandu cadres is necessary as a promotive and preventive strategy to maintain psychological well-being through education, early detection, and sustainable community-based assistance for vulnerable elderly groups living in community and family environments.

This study aims to explore the extent to which brand image, product quality, and trust influence purchasing decisions for Pixy two-way cake through the Blibli platform in Batam City. The approach used is quantitative descriptive, involving 100 consumers who previously purchased Pixy two-way cake on Blibli, selected through purposive sampling with Lemeshow calculation guidelines to ensure sample representativeness. Data collection was conducted using a questionnaire, then analyzed through validity and reliability tests, classical assumption evaluation, multiple linear regression, and hypothesis testing using t-tests and F-tests. The results of the regression analysis indicate that brand image has a 24.7% influence on purchasing decisions, product quality contributes 34.0%, and trust plays a role of 29.2%. Furthermore, the coefficient of determination (R²) shows that these three variables collectively explain 74.0% of the variation in purchasing decisions. The t-test and F-test confirm that the influence of each variable is significant and positive, both partially and simultaneously, on consumer purchasing decisions at Blibli in Batam City.

Jamu is a traditional Indonesian herbal drink believed to have health benefits and has been preserved to this day. One type, turmeric and tamarind jamu, is known to effectively alleviate menstrual cramps naturally. The workshop on making turmeric and tamarind jamu at Wahidiyah High School in Kediri City on May 17, 2025, aimed to enhance students' knowledge and skills in preparing jamu hygienically. The activity was attended by 15 students from grades 10 and 11, using methods such as lectures, discussions, leaflets, and hands-on practice. Evaluation results showed an average increase in knowledge scores from 76.4% to 97.9%, particularly in terms of cleanliness and storage. This workshop not only educated students about the benefits of jamu but also fostered cultural awareness and entrepreneurial potential. The turmeric and tamarind herbal medicine education program at SMA Wahidiyah successfully improved students' knowledge and skills in preparing herbal medicine hygienically, with significant improvements in hygiene and storage aspects. In addition, this activity is expected to be the first step in introducing herbal medicine as a natural health product that has the potential to be developed further.

Background: Diffable children have a higher risk of developing caries compared to normal children. Objective: This study aims to determine the prevalence of caries in deaf children aged 12-18 years in Denpasar City. Method: This study design was cross-sectional analytic and the target population was deaf children in Denpasar City. The variables studied were sociodemographic characteristics, knowledge, and behavior of maintaining oral health and caries prevalence. Data were collected through interviews using questionnaires and intra-oral examinations. The collected data were analyzed using the chi-square test. Result: The prevalence of caries in deaf children is 81.7%. There was a tendency for boys, age group 12-14 years, poor knowledge and poor behavior to experience dental caries. However, from the results of the analytical test, only gender showed a significant relationship with caries (boys had a risk of 1.3 times (CI95%=1.125-1.741) having caries compared to girls). Conclusion: The prevalence of dental caries in deaf children is quite high, especially boys are more at risk than girls. Efforts are needed to increase knowledge and monitor the oral health behaviour of deaf children, especially boys, and to promote early detection of dental caries with support of parents, teachers, health services and the health office.

This study aims to determine the extent to which product innovation, brand image, and digital marketing influence the purchasing decisions of Scarlett Whitening consumers in the city of Batam. The subjects of this study are individuals who have used Scarlett Whitening products in Batam City in 2025. The population size could not be determined precisely, so the sample size was determined using the Lemeshow formula, with a total of 100 respondents selected through purposive sampling. The analysis method used is multiple linear regression, supported by a series of tests, including data quality tests, classical assumption tests, and hypothesis tests. The analysis results show that product innovation has an influence of 27.7%, brand image of 28.4%, and digital marketing of 26.5% on consumer purchasing decisions. Meanwhile, the coefficient of determination (R²) value indicates that simultaneously, these three variables can explain 28.9% of the variation in purchasing decisions. Furthermore, the results of the t-test and F-test prove that product innovation, brand image, and digital marketing have a significant effect, both partially and simultaneously, on the purchasing decisions for Scarlett Whitening products in Batam City. Keywords: Product Innovation,Brand Image, Digital Marketing, Purchase Decision.

This study was conducted to systematically explore the influence of the level of ease of transactions and the quality of e-commerce services on the process of determining consumer purchasing decisions in Batam City. The research framework was built with a descriptive-oriented quantitative approach through the involvement of 100 respondents who actively utilize digital transaction services, which were determined using a purposive sampling technique based on the Lemeshow formulation to ensure the adequacy and representativeness of the sample. Empirical data were collected through a structured questionnaire and then processed using statistical analysis stages that included testing the validity and reliability of the instrument, evaluation of classical assumptions, multiple linear regression modeling, and verification of hypotheses through t-tests and F-tests. The results of data processing revealed that the variable of ease of transactions contributed 18.8% to purchasing decisions, while service quality contributed an influence of 63.5%. The coefficient of determination (R²) reaching 73.3% indicates that both independent variables simultaneously have substantial explanatory power towards variations in consumer purchasing behavior. Both partial and simultaneous testing confirmed a significant influence, thus confirming that simplifying transaction mechanisms and strengthening digital service quality are strategic determinants in driving e-commerce consumer purchasing decisions in Batam City.

Penelitian ini bertujuan untuk mengetahui pengaruh hubungan antara gerakan meroda dan kayang pada atlet senam di Rizfa Gimnastik Kota Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode korelasional. Populasi dan sampel dalam penelitian ini adalah seluruh atlet senam yang aktif di Rizfa Gimnastik Kota Jambi. Teknik pengumpulan data menggunakan tes dan pengukuran kemampuan fisik serta keterampilan gerakan meroda dan kayang. Alat analisis data menggunakan uji korelasi Pearson product-moment. Temuan penelitian menunjukkan adanya hubungan yang signifikan dan pengaruh positif antara penguasaan gerakan kayang terhadap kemampuan meroda pada atlet. Atlet yang memiliki kelentukan kayang yang baik cenderung mampu melakukan gerakan meroda dengan teknik yang lebih stabil dan sempurna. Implikasi dari penelitian ini adalah pentingnya bagi pelatih senam untuk memperkuat latihan dasar kelenturan tubuh melalui gerakan kayang sebagai modalitas utama sebelum meningkatkan kompleksitas gerakan senam lantai seperti meroda.

This study aims to examine the factors that influence consumer purchasing decisions for Nacific products in Batam City, with an emphasis on the role of digital marketing, E-WOM, and brand image. The research approach used is descriptive quantitative involving 204 respondents who have purchased Nacific products, selected through purposive sampling techniques based on Jacob Cohen's calculations to ensure the adequacy and representativeness of the sample. Data collection was carried out using a structured questionnaire, then analyzed through a series of statistical procedures including validity and reliability tests, classical assumption testing, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The findings of the regression analysis revealed that the influence of digital marketing on purchasing decisions was recorded at 21.9%, E-WOM at 27.0%, and brand image at 34.0%. The coefficient of determination value of 0.722 confirms that digital marketing, E-WOM, and brand image simultaneously contribute 72.2% in explaining purchasing decisions. The results of the t-test and F-test indicate that digital marketing, e-WOM, and brand image each have a positive and significant influence on purchasing decisions, both partially and simultaneously.