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Rina Hikmawati; Reflis Reflis; Rama Fajarwanto; Tri Arrizki; Desi Karlina

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.

Turnip, Elsa Nesiana Imanuela; Panjinegara, Prakarsa

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Financial decision-making among university students has become a critical issue in the digital era, requiring adequate financial literacy and adaptive skills. This study aims to explore how students at Lampung Uni-versity make financial decisions by examining three main factors: financial literacy, peer influence, and digital transformation. A qualitative phenomenological approach was employed to capture students’ subjective experiences regarding their thought processes, considerations, and social dynamics influencing financial choices. Data were collected through in-depth interviews with participants selected using purposive random sampling and analyzed using thematic coding with NVivo 12 Pro software. The findings indicate that financial literacy serves as a cognitive foundation, enabling students to assess risks, prioritize ex-penditures, and develop basic financial management strategies. Peer influence affects financial decisions through social norms, social comparisons, and peer recommendations. Meanwhile, digital transformation facilitates access to information, accelerates transactions, and shapes new consumption and investment patterns among students. The interaction of these three factors contributes to the formation of com-prehensive financial awareness. This study provides insights for enhancing financial education and promoting rational financial behaviors among young adults.

Nuryana, Riska; Nagaring, Sulaiman Putra; Lahay, Sitty Fadhilla Fitrianty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Ema Deva Amilia; Cendy Lestari; Masayu Laila Nadalina; M Juniansyah; Sani Safitri +1 more

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The advancement of knowledge and technology in the 21st century has changed human life patterns and demands a transformation in the world of education to be able to prepare students to face global challenges. 21st-century education emphasizes the mastery of critical, creative, communicative, collaborative skills, and technological literacy needed in the digital era.The purpose of this study is to investigate the idea of 21st-century learning, relevant learning models, and the role of teachers as facilitators, innovators, and agents of change in the modern learning process. This study uses a library research strategy by reviewing numerous scientific materials linked to 21st-century competencies, Learning methods including cooperative Learning, Project Based Learning, Problem Based Learning, and Discovery Learning, as well as the TPACK framework as a basis for technology integration. The study’s findings show that 21st-century learning requires the implementation of a learner-centered approach and the planned use of technology to raise the standard of learning procedures and results. In addition, teachers have a strategic role in guiding to enable pupils to acquire higher order thinking abilities and adapt to changing times. The implications of this study emphasize the importance of strengthening teacher competencies and implementing innovative learning models is an attempt to raise educational standards in the global era.

Nuryana, Riska; Nagaring, Sulaiman Putra; Lahay, Sitty Fadhilla Fitrianty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Aiman Sabar Rezeky

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The livestock sector in Gowa Regency, South Sulawesi, has great potential but is often threatened by outbreaks of Foot and Mouth Disease (FMD), which cause significant economic losses. This study aims to evaluate the FMD control policies implemented by the Gowa Regency Government based on William Dunn's six policy evaluation criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The study used a qualitative approach with primary data collected through in-depth interviews with key informants from the Livestock and Animal Health Division of the Gowa Regency Livestock and Plantation Service and supporting data from various literature. The findings show that the FMD control policy is effective in achieving zero cases, but efficiency is hampered by limited medical personnel (only two veterinarians) and operational budget dependence entirely on the Central Government. Vaccine adequacy is a pull sistem (demand-driven) and compensation distribution is carried out fairly. Community responsiveness increased after severe losses, and policy accuracy was considered most optimal in the implementation of biosecurity and sanitation while promoting vaccination. As a recommendation, the Gowa Government needs to recruit contract workers in the field of animal health, allocate funds for the procurement of operational vehicles and equipment to support laboratory facilities, and issue a Regent Regulation that strictly regulates the implementation of biosecurity and livestock housing patterns in high-risk areas.

Susila Isma; Shovia Alkesya Mardila; Tri Wahyuni Damayanti; Sazuli Sazuli; Reflis Reflis

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to assess the growth rate of harvested area and rice production in Bengkulu Province during the 2019–2024 period and to examine spatial variation across districts as a basis for regional agricultural policy planning. The data used are secondary, consisting of a series of spatial and temporal data on harvested area and rice production; the analysis method includes calculating the compound annual growth rate (CAGR) for each indicator and examining temporal and spatial patterns across districts. The analysis results indicate a negative growth rate in the rice sector, with a relatively larger contraction in harvested area compared to production, accompanied by fluctuations and differences between years, indicating heterogeneity in agricultural performance at the district level. These findings have clear policy implications: the need for agricultural land protection measures, improvement and maintenance of irrigation infrastructure, increased farmer access to technology and markets, and the implementation of indicator-based growth rate monitoring to determine intervention priorities. To strengthen the policy base, recommended further research includes field verification and combined (quantitative-qualitative) studies to identify local factors driving the observed trends and fluctuations.

Liya Yunita; Kristyan Dwijosusilo; Ika Devy Pramudiana

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This research intends to examine the application of good governance principles in non-formal education services at the Sidoarjo District Education and Culture Office, concentrating on accountability, transparency, participation, and institutional responsiveness. The study is based on the necessity for effective governance to guarantee quality, fairness, and efficiency in educational services reaching broader communities. A case study approach using qualitative methods was utilized, involving key informants like the head of the non-formal education division, managers of training centers, tutors, and students. Data were gathered via in-depth interviews, field observations, and documentation, then analyzed thematically to uncover implementation patterns and difficulties. The findings show that accountability has been reinforced through organized program assessments and reporting, whereas transparency has enhanced through improved access to public data. Nonetheless, coordination among agencies and the capacity of human resources continue to be major obstacles. Engagement and reactivity have demonstrated improvement, yet demand enhanced integration of digital systems. The research finds that effective good governance execution depends on the collaboration of policy, technology, and various stakeholders. Suggestions highlight the need for strengthening officials' capabilities and creating cohesive education information systems to foster more responsible and inclusive governance.

Luthfiatul Udhma; Abidatil Qinni; Ari Abi Aufa

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The era of automation has brought profound changes to the educational landscape through the integration of intelligent technologies, artificial intelligence, and digital systems that increasingly shape learning processes. This transformation not only affects the interaction patterns between educators and learners but also shifts foundational educational values and introduces significant ethical challenges. In the context of Islamic education, these changes require a reformulation of relevant educational values to preserve learners’ moral and spiritual integrity. This study aims to analyze Islamic educational values in the age of automation and examine their ethical implications for strengthening character education. Through a comprehensive literature-based approach, the study finds that values such as amanah (trustworthiness), adl (justice), ihsan (excellence), mas’uliyyah (accountability), and mujahadah (perseverance) serve as essential instruments in building learners’ character so they can use technology wisely and responsibly. Furthermore, the study emphasizes that automation demands the integration of digital literacy and Islamic moral literacy to prevent dehumanization, digital plagiarism, technology dependence, and the decline of spiritual awareness. The findings indicate that character education grounded in Islamic values provides a strong ethical framework for addressing emerging moral risks in the digital era. Therefore, curriculum reconstruction, strengthening the role of educators as “digital murrabbi,” and the proportional use of technology aligned with maqāṣid al-syarī‘ah are required. This research contributes by offering a comprehensive Islamic ethical perspective as a foundational framework for the development of character education amid the rapid and inevitable acceleration of automation.

Ruwiah; Suhadi; Deandra Viyanti Mansur

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Diabetes mellitus is one of the health problems whose incidence is increasing and is often complained about by people around the world. Globally, Indonesia ranks fifth in the number of diabetes mellitus cases with 19.5 million people. Dietary patterns, including energy intake, carbohydrates, protein, fat, and nutritional status, play a role in the incidence of diabetes mellitus. The purpose of this study was to determine the relationship between dietary patterns and nutritional status with the incidence of diabetes mellitus at the Bahteramas Regional General Hospital in Southeast Sulawesi Province. The study design used a cross-sectional method with purposive sampling. The study respondents were inpatients aged ≥ 20 years. Data analysis used the chi-square test. The study was conducted in April-May 2025. The results of the analysis showed that there was a significant relationship between dietary patterns (p=0.008) and the incidence of diabetes mellitus. However, no significant relationship was found between nutritional status (p=0.421) and the incidence of diabetes mellitus. Thus, it is important to pay attention to nutrient consumption patterns and nutritional status in the prevention and management of diabetes mellitus.

Bambang Aditio; Aldri Finaldi; , Roberia Roberia

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

Martina Martina

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the application of the law to the alleged facilitation of online gambling transactions by PT Espay Debit Indonesia Koe (DANA), which allegedly distributed funds of IDR 5.37 trillion in illegal activities. This case is in the spotlight because it shows the weakness of the digital financial supervision system in Indonesia and raises questions about the limits and forms of legal accountability of fintech operators in preventing misuse of services. The research method used is normative juridical with a descriptive qualitative approach, using primary, secondary, and tertiary legal materials to analyze applicable regulations and supervisory practices. The results of the study show that although DANA does not directly commit a criminal act of gambling, negligence in implementing transaction supervision mechanisms, including monitoring suspicious transaction patterns, can give rise to certain forms of legal liability. These findings underscore the importance of prudence and compliance with anti-money laundering regulations in fintech operations. This study recommends strengthening fintech regulations, implementing stricter Know Your Customer (KYC), increasing synergy between OJK, PPATK, and the Police, and establishing a more integrated and responsive digital transaction supervision system to prevent similar crimes in the future.

Aisya Mardatila; Ahmad Zaini; Rheni Prihanti

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to analyze the spatial patterns of ambulance transport demand in Semarang City based on patients’ origin subdistricts, origin villages, and destination healthcare facilities. The analysis employed the K-Means Clustering algorithm as a data mining method to group areas according to similarities in the volume of ambulance requests. The dataset consisted of ambulance transport service records from January 2024 to September 2025, obtained from the Semarang City Health Office. The analytical procedures included data cleaning, normalization, determination of the optimal number of clusters using the Elbow Method, and cluster formation using K-Means. The results show two main clusters for subdistricts and destination healthcare facilities. High-demand subdistricts were generally densely populated areas such as Banyumanik and Pedurungan, with an average of 1,256 requests, while RSUP Dr. Kariadi emerged as the dominant referral facility with 3,893 requests. Meanwhile, village-level origins formed three clusters, with average demands of 549 (high), 190 (medium), and 36 (low). These findings are expected to support strategic planning for equitable ambulance fleet distribution and improved efficiency of patient transportation services in Semarang City.

Setiawan, Jaka; Munjazim, Munjazim; Ulya, Desti; Amalia, Lutfi; Azizah R, Alifah +2 more

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the integration of maqasid al-shariah within digital financial innovation in Islamic banking and to identify patterns in previous research through a Systematic Literature Review (SLR). The SLR method was employed to search, select, and synthesize relevant studies published between 2020 and 2025 using predefined inclusion and exclusion criteria, followed by thematic analysis. The findings were organized into five core themes: security and wealth protection, digital literacy, regulatory and shariah compliance, adoption of digital technologies, and the orientation toward justice and social benefit. The results indicate that the integration of maqasid al-shariah in digital innovation remains partial and has not been developed into an operational framework for the design or evaluation of digital banking services. Prior studies emphasize the importance of data security and regulatory readiness but have not formulated measurable maqasid-based indicators. This synthesis highlights the need for a more applicable maqasid-driven digital framework to strengthen governance, risk mitigation, and the strategic direction of digital innovation in Islamic banking.

Tajudin, Tajudin; Tarigan, Djoesept Harmat

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the educational service marketing strategies implemented by Pesantren Islam Internasional Al Andalus, Bogor, within the framework of Marketing 6.0. A qualitative approach with a case study design was employed to explore the institution’s marketing practices. Data were collected through in depth interviews, observations, and document reviews, and analyzed using thematic analysis to identify emerging strategic patterns. The findings reveal five key themes: strengthening value based Islamic and international branding, utilizing digital marketing strategies to expand promotional reach, applying personalized approaches in interactions with prospective students and parents, the critical role of human resources and alumni in shaping institutional reputation, and internal, external challenges affecting marketing effectiveness. These findings highlight that adopting Marketing 6.0 in Islamic boarding schools requires not only the use of digital tools but also the integration of spiritual values, humanized service, and consistent narrative communication. The study contributes to the literature on Islamic education marketing by offering new insights into a marketing model that aligns with value driven educational institutions in the digital era.

Dea Tri Pangestuti; Abdillah, Dhafin Salman; Muzagi, Intan Nuraini; Zulkarnain, Muhammad Iskandar; Chairani, Rachma Tatsmita +2 more

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

Destia Purwaningsih; Maulida Maulida; Nabela Nabela; Anita Sugiarti; Risatun Nada +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

Destia Purwaningsih; Maulida Maulida; Nabela Nabela; Anita Sugiarti; Risatun Nada +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

Putri, Fadillah Julya; Fajtriansyah, Apriani Putri; Qonita Az Zahra

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to design and analyze a more effective Islamic Religious Education (IRE) learning model by integrating humanistic principles with Islamic spirituality. This integration is important because traditional IRE learning has largely focused on cognitive mastery, while affective and spiritual dimensions have not been developed optimally. Using a descriptive qualitative method with a literature study approach, this research reviews books, academic journals, and previous studies relevant to humanistic and spiritual-based learning. Content analysis is then employed to identify thematic patterns that explain how both approaches can strengthen one another within the IRE learning process. The findings reveal that integrating humanistic and spiritual elements results in deeper, more reflective, and transformative learning experiences. The humanistic approach allows students to develop self-awareness, value personal experiences, and fulfill emotional needs, whereas Islamic spirituality reinforces the values of tawhid, moral character, and divine consciousness. Teachers play a crucial role as facilitators who guide students through learning experiences that combine humanistic empathy and Islamic values. Authentic assessment methods such as reflection journals, moral portfolios, and behavioral observations are used to evaluate student development. Overall, this study concludes that an IRE learning design grounded in both humanistic and spiritual approaches can foster intellectually capable, emotionally mature, and spiritually grounded learners who are well-prepared to face the challenges of the digital era.

Putri, Azra Naisya; Junawan, Junawan

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.