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This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.

Green Open Space (GOS) plays a strategic role in modern urban planning, serving not only as an ecological element but also as a social, educational, and recreational space that supports the sustainability of urban life. Its presence is a vital necessity in addressing the challenges of urbanization and environmental degradation. This study examines and redesigns Taman Mandiri in Jayapura City as a sustainable urban park capable of accommodating various ecological and social functions. Field observations reveal that the existing condition of the park does not yet meet adequate public facility standards, such as the availability of interaction space, playgrounds, toilets, and parking areas. Through a sustainable landscape design approach, the park is directed to become an inclusive, efficient, and environmentally friendly green open space. The proposed design integrates the use of local vegetation, natural water management systems, and the enhancement of the park’s social functions. It is expected that this design can serve as a model for urban park development in tropical regions facing urbanization pressures and contribute to improving the quality of life in a sustainable manner.

In order to keep the educational process running smoothly in the face of the COVID-19 pandemic, several schools have turned to online learning platforms. In the context of LMSs, one of the most popular systems is Moodle. Focusing on SMPK PENABUR Depok in the post-COVID-19 era, this study seeks to ascertain the impact of Moodle on the efficacy of learning in educational institutions. The study employs a quantitative methodology to investigate the interrelationships of factors by means of student questionnaires and basic linear regression analysis. With a coefficient of determination of 61.1%, the data demonstrate that Moodle significantly and positively affects the effectiveness of learning. Despite some technological issues, such slow internet, Moodle has improved students' access to course materials, their ability to engage in class discussions, and their level of participation. According to these results, blended learning—which has recently emerged as a viable strategy—can benefit from the use of learning technologies like Moodle to raise the bar for educational excellence. The need of bolstering technological infrastructure and enhancing the quality of online learning platforms to improve the effectiveness of learning going forward is underscored by the implications of this study.

Improving students' Biology learning outcomes is a major challenge in the learning process in high school, especially when the material taught is abstract and complex, such as the human digestive system. This study aims to analyze the effectiveness of the Problem-Based learning model assisted by mind mapping in improving the learning outcomes and activities of grade XI students of SMA Negeri 2 Tondano. This research is a Classroom Action Research conducted in two cycles, each consisting of two meetings. Each cycle involves planning, action execution, observation, and reflection activities, with data collection through observation, testing, and documentation. The results of the study showed a significant increase in learning activities and student learning outcomes. The average learning activity increased from 54.6% in the first cycle to 81% in the second cycle, while the percentage of completeness of learning outcomes increased from 59% to 88%. This increase is influenced by the active involvement of students in group discussions, visualisation of concepts through mind mapping, and the role of teachers as facilitators in problem-based learning. These findings indicate that the integration of the Problem-Based model with mind mapping is effective in building critical thinking skills, improving concept understanding, and encouraging active student participation. The implications of this study show the importance of implementing innovative learning strategies to improve the quality of Biology learning in secondary schools.

The development of information technology has encouraged government agencies to adopt digital systems to improve the quality of public services. One of these innovations is the Waste Bank Management Information System application (SIMBA), which is used by the Lombok Tengah Environment Agency. This research aims to analyze the usability of the SIMBA application based on three main dimensions of the Webqual 4.0 method, namely usability, information quality, and service interaction quality. The method used is a quantitative approach through the distribution of questionnaires to 51 respondents who are users of the application. Each dimension is measured using a five-point Likert scale to obtain users' perceptions of the quality of the application. The results of the study show that the score for the usability dimension is 188, information quality is 192, and service interaction is 188, with a total Webqual score of 189. This score falls into the 'good' category, indicating that the SIMBA application has met user needs in terms of usability, information quality, and service interaction quality. This research is expected to serve as an evaluation material for the development of environmental service information systems in the future.  

This research was used to analyze the performance of public services, especially on the Plavon platform that’s provided by employees at the Sidoarjo Regency of Population and Civil Registration Service. The theory that researchers use takes from Robbins in (Aziz, 2022) which contains five indicators of Work Quality, Quantity, Timeliness, Effectiveness, and Independence. The type of researchers used for this research is descriptive qualitative methods with sources and types pf research data divided into primary data and secondary data through the process of taking activity documentation, employee interview, and observing activities which can then be used to draw conclusions. The findings in this research are in the for of information related to incoming complaints which convey that there are still errors in input made by employees on the Plavon Disdukcapil Sidoarjo platform which that will then be evaluated and given direction, Communication and coordinate are running well, the human resources are inversely proportional to demographic condition in Sidoarjo which results in the fulfillment of services using an overtime system, and then to the implementation of employee discipline supported by performance motivation in the reward & punishment categorization.  

This study examines technological innovation in environmental policy in Pelalawan Regency, Riau, a region known for its abundant forest resources but facing serious environmental pressures due to forest degradation, land fires, and industrial pollution. The primary objective of this research is to identify policy innovations that can enhance environmental management and support sustainable development that harmonizes economic and ecological aspects. The methodology employed is a qualitative approach with a case study design, involving interviews, participatory observation, and document analysis. The findings indicate that the implementation of technologies such as Internet of Things (IoT)-based air quality sensors and Geographic Information Systems (GIS) has improved the effectiveness of environmental management. However, challenges such as limited human resource capacity, uneven technological infrastructure, and bureaucratic resistance continue to hinder innovation implementation. This study recommends strengthening digital infrastructure, revitalizing the licensing system, and fostering multi-stakeholder collaboration as strategic steps toward improved environmental governance. With an inclusive and sustainable approach, Pelalawan Regency has the potential to become a model for sustainable development in Indonesia.

Automatic object detection is one of the crucial aspects in the field of digital image processing that plays a vital role in various modern applications, ranging from security systems to pattern recognition in medical and industrial fields. This study aims to implement an automatic object detection method with a digital image representation-based approach using MATLAB software. The main focus is directed at the pixel-based image processing process, where each image element is processed to extract relevant visual information. In this study, stages are carried out starting from image acquisition, color conversion, image quality enhancement, threshold-based segmentation, to extraction of targeted object features. Digital images are analyzed through transformation into grayscale and binary forms to facilitate the detection process. The use of MATLAB provides flexibility in numerical and visual data processing, and supports various efficient image processing libraries.

Registration counter services as the main gateway for patient interaction with hospitals play a crucial role in shaping public perception of the quality of health services. However, Kaimana Hospital faces challenges such as long queues, limited physical facilities, and reliance on coordination between units, which have the potential to reduce patient satisfaction. This study aims to analyze the gap between patients' expectations and perceptions of the quality of registration counter services using the SERVQUAL model, focusing on five dimensions: Reliability, Assurance, Tangibles, Empathy, and Responsiveness (responsiveness). The qualitative-descriptive method is applied through direct observation during the workday, semi-structured interviews and analysis of secondary documents. The results of the study showed that officers were considered competent in providing Assurance information  and showed spontaneous empathy for the Empathy vulnerable group. However, the Reliability  dimension is hampered by long queues and reliance on the availability of medical personnel, while Tangibles is limited to physical facilities that are less adaptive during visitor density. Responsiveness is also influenced by fluctuations in the number of patients and coordination between units that are not optimal. The main gap lies in the absence of a digital queuing system, structured inclusive protocols, and standardization of officer competencies. Strategic recommendations include certification-based HR training, integration of digital queue technology, infrastructure optimization, and strengthening operational coordination. This research emphasizes the importance of a holistic approach to create an inclusive, efficient, and sustainable service ecosystem, as well as a reference for regional hospitals in improving the quality of services based on the SERVQUAL model.  

The era of the Industrial Revolution 4.0 and Society 5.0 brings significant changes in various aspects of life, including education. Islamic educational institutions, as vital entities in shaping the character and knowledge of younger generations, are required to undergo digital transformation to improve governance and management quality. Management Information Systems (MIS) serve as a primary tool that can integrate administrative processes, data management, and decision-making effectively, efficiently, and accountably. This study discusses the optimization of MIS in strengthening the governance of Islamic educational institutions, focusing on the challenges and opportunities faced in this era of advanced technology. The research method employed is qualitative descriptive, reviewing literature and previous studies concerning MIS and the management of Islamic educational institutions amidst digital technological dynamics. The findings indicate that optimizing MIS demands developing human resource capacities, improving technological infrastructure, and fostering an organizational culture adaptive to digital change. Although challenges such as infrastructure limitations, cultural resistance, and data security issues exist, opportunities arising from technologies like cloud computing and big data pave the way for more modern and competitive institutional management. Strengthening governance through MIS not only enhances efficiency but also supports accountability and transparency in line with Islamic values that emphasize honesty and responsibility. Thus, optimizing MIS is a key strategy to ensure Islamic educational institutions can adapt and thrive in the Industrial Revolution 4.0 and Society 5.0 era.

This research uses a qualitative method to evaluate the impact of social assistance programs on poverty alleviation in rural areas. The focus of this study is on how effectively the implementation of social assistance programs can improve the welfare of the rural poor, particularly in terms of economic conditions, social well-being, and quality of life. The findings indicate that social assistance programs have had a positive impact in reducing the economic burden of poor households, improving access to education and healthcare services, and encouraging community empowerment through productive economic activities. However, challenges remain, such as mistargeted beneficiaries, delays in distribution, and lack of supervision in program implementation. Therefore, continuous evaluation and active involvement from all stakeholders, including local governments and rural communities, are needed to ensure the optimal achievement of poverty alleviation goals. This study also recommends improvements in data collection systems and monitoring to ensure that social assistance programs are more effective and sustainable in the future.

This study is motivated by the current need for research on pesantren management using the Balanced Scorecard approach, which is essential to identify areas that require improvement in order to increase public interest. Innovative institutions have the opportunity to adopt the Balanced Scorecard as a strategic management system for managing long-term strategies. The research employs a qualitative method and was conducted at Pondok Pesantren Anharul Ulum Soko Plumpungrejo Kademangan Blitar and Pondok Pesantren Bustanul Mutaallimat Dawuhan Kauman Kepanjen Kidul in Blitar City. Data collection techniques include participant observation, in-depth interviews, and documentation. Data analysis techniques involve data condensation, data display, and conclusion drawing or verification. The findings reveal that target setting to build public interest is carried out through several measures. First, institutional development involves transforming pesantren from a salafi model into an integrated institution equipped with formal education facilities. This transformation includes requiring students to reside on-site and implementing strict selection processes to maintain the quality of the pesantren. Additionally, programs and curricula are designed to align with community needs by considering feedback from prospective students' parents, many of whom desire a combination of formal education, pesantren learning, and Quran memorization. Furthermore, the performance of pesantren in building public interest is measured through four perspectives: financial perspective, customer satisfaction perspective, internal business process perspective, and growth and learning perspective.

This study aims to explore the effectiveness of flashcard media in music learning, especially in helping students understand music theory and increase motivation to play music through a fun and interactive approach. Using the Systematic Literature Review (SLR) method, this study identified, evaluated, and synthesized eight selected scientific articles published between 2015-2025. The selection process was based on PRISMA guidelines and Zawacki-Richter's SLR model, including the formulation of research questions, screening of articles based on inclusion and exclusion criteria, and assessment of study quality. The results showed that the use of flashcards - both in manual and digital form - consistently contributed positively to the improvement of rhythmic ability, understanding of notation concepts, and affective engagement of learners from various levels. Flashcards proved effective in simplifying complex musical material into concrete visual representations, strengthening long-term memory through retrieval practice and spaced repetition techniques. Furthermore, the integration of flashcards in project-based pedagogical approaches (PjBL), character learning, as well as digital technologies such as apps and AR, shows great potential in enriching music learning experiences that are inclusive, collaborative and meaningful. Therefore, this study recommends the continued development of interactive technology-based flashcard media as a future music learning innovation.

Environmental crises such as climate change, ecosystem degradation, and pollution have prompted countries to formulate environmental policies aimed at preserving environmental sustainability. However, the effectiveness of these policies is often questioned, particularly in their implementation. This article aims to evaluate the impacts of environmental policies implemented over the past decade on biodiversity, air quality, and waste management, as well as to identify implementation barriers and provide recommendations for policy improvement. The study employs a literature review method by analyzing various scientific sources, policy reports, and related documents. The evaluation results indicate that economic incentive-based policies, such as carbon taxes and renewable energy subsidies, tend to be more effective in reducing emissions and promoting clean energy adoption. Nevertheless, policy implementation frequently faces obstacles including lack of political support, limited resources, public resistance, and weak inter-sectoral coordination. Improvement strategies are needed, including enhanced cross-sector collaboration, strengthened data and information systems, and public education to support the success of sustainable environmental policies.

Object detection in digital images is a crucial aspect of image processing and computer vision, with applications ranging from surveillance systems and robotics to image-based search. One commonly used approach is template matching, a technique that compares a template image with sections of the target image to identify similar patterns. This study explores the implementation of the template matching method for object recognition in digital images. The process begins with image preprocessing to enhance data quality, followed by a matching procedure using normalized cross-correlation. Experimental results indicate that this method can accurately detect objects under stable lighting and scale conditions. However, its performance decreases when images undergo rotation or scale variations. Therefore, while template matching proves effective under ideal conditions, further methodological development is needed to improve its robustness against geometric transformations.s

The abolition of the National Examination (UN) as a national policy has marked a significant change in the education evaluation system in Indonesia. This policy was implemented with the aim of reducing psychological pressure on students and replacing it with a more holistic evaluation approach through the National Assessment (AN). However, this transformation has raised various issues, particularly regarding the aspects of equity and accountability in education quality. This study aims to analyze in depth the impact of the abolition of UN on the quality of educational evaluation by examining its implications for equitable access, fairness, and accountability systems at both national and local levels. This research uses a qualitative method with a Systematic Literature Review (SLR) approach, analyzing various scholarly literature sources and relevant policy documents published between 2020 and 2024. The findings indicate that although the UN was abolished with the intention of promoting fairness and reducing academic stress, the implementation of AN has yet to ensure equitable implementation of educational evaluations across regions. Moreover, the absence of a standardized, open, and quantitative evaluation indicator such as the UN has weakened transparency and accountability in education, both in the public's perception and in policy-making processes. Therefore, a new evaluation system is needed—one that is not only diagnostic in nature but also ensures data transparency, equitable access, and strengthened public accountability functions in education.

Negligence in pharmaceutical services is a multifaceted issue that significantly impacts patient safety, the quality of healthcare delivery, and the professional reputation of pharmacists in Indonesia. Such negligence can occur at various stages of pharmaceutical services, including prescribing, dispensing, storage, and administration of medication to patients. The causes of negligence are diverse, encompassing excessive workload, inadequate understanding and application of professional ethical codes, ineffective communication between pharmacists and other healthcare professionals, and suboptimal supervisory and audit systems. This study aims to analyze the ethical and professional implications of negligence in pharmaceutical services and to identify preventive efforts that can improve the quality of pharmaceutical services. This study employs a library research method with a qualitative descriptive approach, thoroughly reviewing scientific literature indexed in Sinta and other reputable academic sources to analyze the ethical and professional implications of negligence in pharmaceutical services. Findings reveal that negligence not only violates core professional ethical principles such as beneficence, non-maleficence, and justice but also exposes pharmacists to serious legal and disciplinary sanctions. Furthermore, negligence leads to long-term negative consequences, including diminished public trust in pharmaceutical services and the broader healthcare system, ultimately hindering national efforts to improve healthcare quality. Therefore, this study recommends continuous professional ethics training, strengthening of both internal and external supervisory mechanisms, and the innovative use of information technology to minimize negligence risks in pharmaceutical practice. The implementation of these measures is expected to enhance pharmaceutical service quality, uphold the integrity and dignity of the pharmacist profession, and provide optimal patient protection in Indonesia.

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.

Employee performance in government agencies often gets a red report card from the public. These problems usually arise as a result of employee performance that is considered unsatisfactory to service users such as not being able to explain service procedures, unprofessional time management and lack of providing solutions to problems encountered. The assessment of employee performance as described by Andrew states; Quantity, Quality, Job knowledge and employee skills in carrying out work are one of the assessments of good performance on employees. The level of public satisfaction is influenced by the performance of employees and in this era of bureaucratic reform is very well considered by the government. The government through the Minister of Administrative Reform and Bureaucratic Reform issued Permenpan No.14 of 2017 which explains the guidelines for community satisfaction surveys in public service delivery units. The purpose of this study was to analyze the effect of village employee performance on community satisfaction in Nginden Jangkungan Village, Surabaya. The method used in this research uses quantitative methods. The population used is the people of Nginden Jangkungan Village using a sample based on the slovin formula which obtained the results of 105 respondents. The technique used in analyzing this research is simple linear regression. In processing the respondent's data, the author uses the SPSS version 26 system and produces an answer which states that the performance variable partially and significantly affects community satisfaction in Nginden Jangkungan Village, Surabaya. Then based on the simultaneous test, the performance variable of Nginden Jangkungan Village employees also has a positive and significant effect on community satisfaction. The conclusion of this study is that there is a significant and positive effect of urban village employee performance on community satisfaction. However, it is necessary to pay attention to the officer's ability to manage time management and responsibility because it is slightly lagging behind other statement items.

The inconsistency in case rulings and its impact on the principles of separation of powers and the quality of democracy in Indonesia. The case challenges the age limit for presidential and vice-presidential candidates, with the Constitutional Court acknowledging the legal standing of the petitioner despite discrepancies in the outcomes of similar cases. The implications of adding norms in such rulings also raise questions about the legitimacy of Constitutional Court decisions in the political context. This study employs qualitative methods, leading to the conclusion that the decision results in controversy among the public, causing them to lose trust in the constitutional court due to autocratic rulings benefiting political elite. Keywords: Constitutional Court, Democracy.