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The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

Notarial deeds as authentic instruments hold a crucial role in Indonesia’s civil law evidence system, providing perfect proof under Article 1868 of the Civil Code. However, in practice, such deeds are often denied by one party in court, raising debates about the certainty of their evidentiary power. This study examines the legal consequences of denying a notarial deed for the parties in litigation and the assurance of legal certainty for those holding such deeds. Using R. Soeroso’s Theory of Legal Consequences and Jan Michael Otto’s Theory of Legal Certainty, this normative juridical research employs statutory, conceptual, analytical, and case approaches, with literature-based data collection and interpretative legal analysis. The findings reveal that denial of a notarial deed may create new legal relationships, alter good-faith relations into disputes, and result in sanctions imposed by court rulings. Meanwhile, legal certainty remains guaranteed, as authentic deed regulations are clear, binding, and enforceable, serving as a guideline in resolving disputes and upholding sanctions.  

Symbolic interactionism is an approach that examines how symbols and meanings are created through interactions between individuals within a learning context. This approach explores how individuals use symbols to communicate, interact, and understand the world around them. In the context of the learning process, symbolic interactionist analysis can provide a deep understanding of how learning occurs through interactions between teachers and students, as well as among students themselves. Through this analysis, we can observe how symbols such as language, gestures, and expressions are used to communicate ideas and concepts being taught in the classroom. Additionally, symbolic interactionist analysis can also help us understand how individuals construct their identities within the learning environment. In the modern era of education, the interaction between teachers and students has become one of the crucial aspects of the learning process. Through social interaction and the use of symbols, individuals can shape their perceptions of themselves and how they are viewed by others. This can affect their motivation and engagement in learning. Thus, symbolic interactionist analysis offers valuable insights into understanding the learning process and how interactions between individuals play a key role in the construction of meaning and understanding. Through this understanding, we can improve the quality of learning and provide more meaningful learning experiences for students. Communication does not only occur through words but also through nonverbal communication, including facial expressions, body movements, and other gestures. Therefore, this study aims to analyze how symbolic interactionism plays a role in learning and how nonverbal communication influences the dynamics of classroom interaction.

This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.

The implementation of educational policies in schools plays a pivotal role in improving the quality of teaching and learning processes. The success of these policies is determined by the readiness of educational institutions, the professional competence of teachers, and the active involvement of various supporting stakeholders. Each of these elements significantly contributes to the effectiveness of learning outcomes in the classroom. However, policy implementation often faces challenges such as inadequate infrastructure, lack of comprehensive teacher training, and a mismatch between national policies and the specific needs of local educational contexts. In this regard, schools must be able to adapt policy frameworks to suit their unique environments, ensuring that the goals of the policy are effectively aligned with students’ learning needs. Teachers play a central role as key implementers who are not only required to understand the substance of educational policies but also to apply them creatively and contextually in their classrooms. Their ability to interpret and operationalize these policies directly affects the quality of educational delivery. Furthermore, continuous evaluation is essential to measure the extent to which policies have been effectively implemented. This evaluation process serves not only as a feedback mechanism but also as a basis for future policy adjustments and improvements. It enables stakeholders to identify gaps, assess outcomes, and refine strategies to ensure sustainable educational development. In conclusion, effective policy implementation requires a holistic approach that involves institutional preparedness, teacher capability, stakeholder support, contextual adaptation, and ongoing evaluation. Without these elements working in synergy, even well-formulated policies may fall short in achieving their intended impact on educational quality and student success.

This study analyzes the influence of internal operational variables—Process, Service Quality, and Facilities—on the Export Performance of PT. Panah Perdana Logisindo, a freight forwarding company in Semarang. Maritime logistics plays a crucial role in national competitiveness, but company performance often faces challenges amidst the complexity of global supply chains . Employing a quantitative approach with a sample of 100 export service users, multiple linear regression analysis indicates that all three independent variables positively and significantly affect Export Performance (Y). The results reveal that Process has the most dominant influence (\beta=0.309), followed closely by Facilities (\beta=0.302) and Service Quality (\beta=0.255). The model explains 53.0% of the variance in the company's Export Performance (Raja Ferry, 2025 2). These findings confirm the necessity of strengthening micro-operational aspects (efficient procedures, robust networks, and staff professionalism) as a core strategy for enhancing profitability and customer loyalty amidst macro-logistical challenges in Indonesia.

This study focuses on the implementation of Good Corporate Governance values such as transparency, accountability, responsibility, independence, and fairness in managing payments and accounts receivable collection at PT. BLY, a galvanizing services company based in Surabaya. Using a qualitative case study approach, data were collected through in-depth interviews and observations over five months. The results indicate that these five principles have been consistently applied, supported by a well-organized recording system, complete documentation, and coordination across divisions. However, challenges such as document delays and potential human errors need to be addressed. Aging reports of receivables and payables reflect healthy financial management. This study recommends improving the information system and staff training to strengthen the implementation of Good Corporate Governance and support the sustainable continuity of PT. BLY’s business.  

The Free Trade Zone (FTZ) in Tanjung Pinang, established in 2008 along with the Sabang, Karimun, and Bintan zones under Government Regulation No. 41 of 2021, offers several strategic advantages. Its presence provides attractive opportunities for investors through various incentives designed to stimulate regional economic growth. The FTZ concept encourages export-oriented foreign investment and relies on strong infrastructure development to ensure that investors receive efficient and reliable services. Tax exemptions also serve as a major incentive, motivating investors to allocate their capital and thereby contributing to economic expansion. Investment activities play an essential role in accelerating national economic development and supporting both political and economic sovereignty. Through increased investment, a country can better utilize its economic potential and transform it into real economic strength, using both domestic and foreign capital. This allows developing regions to progress toward achieving levels of economic advancement comparable to more developed areas. Ports are a key element in attracting investors, as they help reduce export-related costs, especially taxes that are often relatively high. This study uses a qualitative approach with descriptive methods. Based on policy indicators, the establishment of the Bintan FTZ has not yet been fully effective, as many areas within the region still require further development.

This research aims to examine the role of music in the construction process of the traditional Karo house, Siwaluh Jabu, in Lingga Cultural Village, Karo Regency, North Sumatra. In Karo culture, music is not merely a source of entertainment but serves as a symbolic and spiritual medium that reflects cultural values, social cohesion, and the community’s belief system. This study employs a qualitative descriptive method with an ethnographic approach through field observation, in-depth interviews with traditional figures, musicians, and local residents, as well as documentation of rituals and architectural elements of the Siwaluh Jabu house. The findings reveal that music plays a significant role in each stage of construction, starting from the selection of suitable wood to the completion ritual known as Mengket. The Gendang Lima Sendalanen ensemble—particularly through the performance of Gendang Limapuluh Kurang Dua—functions as a medium connecting humans with ancestral spirits, legitimizing the spiritual presence within the house, and strengthening communal cooperation. Music serves not only to regulate the rhythm of collective work but also to ensure harmony between humans, nature, and the unseen forces that are believed to inhabit the house. Therefore, music is an essential element that maintains cultural continuity, reinforces identity, and supports the preservation of the Karo intangible heritage amidst ongoing modernization.

PT Salam Pacific Indonesia Lines Medan branch is a large-scale domestic shipping company that provides logistics and sea transportation services, particularly inter-island container shipping throughout Indonesia. This paper discusses how efficiency is applied to direct container activities at the Medan branch. The work stages begin with the accurate identification of tentative cargo. Direct officers first obtain data on the number of containers from the depot head, including the prefix, condition (grade), and size of the containers to be processed. After that, officers check the completeness of documents and conduct physical checks in accordance with company operational regulations. If all requirements are met, containers are directed for direct shipping based on Customer requests and the tentative ship loading schedule that has been set. Next, officers issue an SP2 or Container Delivery Letter as a requirement for entering the port gate. With this flow, the process can support the efficiency of the container cycle in the empty container handling system. However, obstacles are still found, such as complex administrative processes, missing documents, and information that has not been communicated properly. Therefore, intensive coordination with the authorities is needed so that direct activities run smoothly. This paper uses field observation and literature study methods to obtain relevant data.

The implementation of Biology learning in senior high schools still faces various challenges, particularly the limitations of laboratory facilities and the low level of students’ science process skills(KPS). KPS  is an essential ability that supports conceptual understanding and critical thinking development through practical activities. This community service program aimed to improve students’ basic laboratory skills and KPS through hands-on training. The program was conducted at the Biology Education Laboratory of the Faculty of Teacher Training and Education, Kuningan University, involving students from SMAN 1 Ciwaru. The methods included socialization, laboratory equipment training, preparation of practical materials, animal dissection training, application of virtual laboratory technology, and mentoring and evaluation sessions. The results showed a significant improvement in students’ abilities to use laboratory tools, prepare materials, and perform experiments according to scientific procedures. Before the training, only 32% of students were able to use laboratory equipment correctly, while after the training, this increased to 84%. The average scores for observation, measurement, data interpretation, and scientific communication also improved significantly. Furthermore, a satisfaction survey revealed an average score of 4.6 out of 5, with 92% of participants stating that the activity was very beneficial. This program proved effective in enhancing students’ basic laboratory and science process skills, providing meaningful, applicable, and sustainable science learning experiences. Keywords: : training, basic skills, laboratory, science process skills, biology.  

Model pembelajaran Student Teams Achievement Divisions (STAD) merupakan salah satu bentuk pembelajaran kooperatif yang menekankan kerja sama dalam kelompok heterogen untuk mencapai tujuan belajar bersama. Penelitian ini bertujuan untuk mengetahui dan menggambarkan implementasi model pembelajaran Student Teams Achievement Divisions (STAD) dalam pembelajaran Pendidikan Agama Islam dan Budi Pekerti (PAI-BP) di SMP N 1 Sampang Cilacap. Penelitian ini menggunakan pendekatan kualitatif dengan fokus pada pemaparan mendalami mengenai proses penerapan model STAD dalam kegiatan belajar mengajar. Data diperoleh melalui observasi, wawancara, dan dokumentasi. Data yang terkumpul diolah melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan, dan keabsahan data diuji dengan menggunakan triangulasi teknik. Penelitian ini menghasilkan deskripsi sebagai berikut: penerapan model pembelajaran Student Teams Achievement Divisions (STAD) dalam pembelajaran PAI-BP di SMP N 1 Sampang Cilacap dilakukan melalui beberapa tahapan.Pada tahap perencanaan, guru menyiapkan perangkat pembelajaran seperti Rencana Pelaksanaan pembelajaran (RPP), membentuk kelompok belajar secara heterogen, serta menyiapkan instrumen evaluasi berupa kuis. Pada tahap pelaksanaan, guru menyampaikan materi, membimbing diskusi kelompok, memberikan kuis, serta memberikan penghargaan bagi kelompok yang memperoleh nilai terbaik. Sedangkan pada tahap evaluasi, guru melakukan penilaian baik secara individu maupun kelompok untuk mengukur pemahaman dan keaktifan siswa. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran STAD mampu meningkatkan motivasi, kerja sama, tanggung jawab, dan keaktifan siswa dalam proses pembelajaran PAI-BP. Implikasi dari penelitian ini adalah penggunaan model STAD dapat menciptakan suasana belajar yang lebih aktif, interaktif dan menyenangkan sehingga pembelajaran PAI-BP menjadi lebih efektif dan bermakna.

In today’s era, we are very familiar with operating systems that function to manage the work of hardware and software so they can be used properly. One of the most widely used operating systems is Windows, because it has an easy-to-understand interface and is capable of running multiple applications simultaneously. To support this, Windows requires a process management mechanism, namely a way for the system to organize running programs so they do not interfere with each other and remain stable. In process management, there is an important component called the Process Control Block (PCB). The PCB can be likened to an identity card or a complete record of a process, as it contains information such as the process ID, status, CPU usage, memory, and files being used. This study aims to analyze the role of the process control block, focusing on how the Process Control Block stores important information regarding the status and activity of each process, ensuring smooth, efficient, and non-conflicting application execution. In this research, experiments were conducted to measure CPU usage, memory, and execution time by various processes with different priorities to observe the information of running processes. The analysis results show that each application has its own Process ID and PCB, which records status, CPU registers, memory allocation, and I/O resources used. The PCB enables multiple applications to perform multitasking effectively.

Penelitian ini bertujuan untuk melakukan telaah pustaka mengenai pemanfaatan media film dalam membentuk karakter peserta didik di tingkat Sekolah Dasar. Pendekatan yang digunakan adalah literature review dengan langkah-langkah berupa identifikasi, analisis, evaluasi, dan interpretasi terhadap sejumlah artikel ilmiah yang relevan. Sumber data diperoleh dari berbagai jurnal yang terindeks dalam Google Scholar, dengan kata kunci "film pendidikan", "pembentukan karakter", dan "Sekolah Dasar". Dari proses pencarian, ditemukan 15 artikel yang dijadikan dasar analisis. Hasil kajian menunjukkan bahwa penggunaan film sebagai media pembelajaran berkontribusi positif terhadap penguatan karakter siswa, seperti tanggung jawab, kejujuran, toleransi, dan kerja sama. Media film yang sesuai dengan usia anak dan konteks pembelajaran mampu meningkatkan keterlibatan siswa serta mempermudah guru dalam menyampaikan nilai-nilai karakter. Dengan demikian, media film layak dijadikan sebagai alternatif pendukung dalam pembelajaran karakter di Sekolah Dasar.

Pendidikan karakter merupakan pondasi utama dalam membentuk kepribadian anak sejak usia dini. Masa kanak-kanak adalah periode krusial dalam pengembangan moral, sosial, dan emosional, sehingga peran orang tua dan guru menjadi sangat penting dalam proses ini. Artikel ini bertujuan untuk mendeskripsikan peran orang tua dan guru dalam pendidikan karakter anak usia dini serta mengkaji pentingnya kolaborasi antara kedua pihak. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif. Hasil kajian menunjukkan bahwa orang tua sebagai pendidik pertama memberikan pengaruh melalui keteladanan, komunikasi, dan pola asuh yang positif. Sementara itu, guru memiliki peran strategis dalam merancang pembelajaran yang terintegrasi dengan nilai-nilai karakter dan membangun budaya sekolah yang mendukung. Kolaborasi erat antara orang tua dan guru menjadi kunci keberhasilan pendidikan karakter anak, memungkinkan penerapan nilai-nilai moral secara konsisten di lingkungan rumah dan sekolah. Diharapkan, melalui sinergi yang baik, anak-anak dapat tumbuh menjadi pribadi yang berkarakter mulia dan siap menghadapi tantangan kehidupan.

Perang siber adalah suatu kondisi konflik dengan menggunakan perkembangan teknologi informasi dan komunikas dimana menjadi sebuah fenomena sosial dalam relasi internasional yang menjadi masalah serius bagi bangsa-bangsa di dunia dalam membangun stabilitas internasional. Mmenghadapi variasi bentuk perang siber, dibutuhkan adanya proses pembangunan nasional berbasis keamanan siber/cyber security sebagaimana telah dilakukan oleh beberapa bangsa-bangsa di dunia. Perang siber sesungguhnya merupakan bentuk dari perang dunia ketiga yang sudah terjadi. Kekosongan dalam literatur hukum internasional membuat model serangan siber semakin menunjukkan kesiapannya untuk terlibat dalam konflik bersenjata. Konflik siber, yang melibatkan serangan terhadap sistem komputer dan jaringan digital, menimbulkan pertanyaan kompleks mengenai bagaimana prinsip-prinsip hukum humaniter yang ada dapat diterapkan dalam konteks konflik ini. Menggunakan metode penelitian yuridis normatif (legal  study  research) yang bersifat kualitatif dengan pendekatan perundang-undangan, konseptual dan kasus dari bahan primer dan sekunder. Tantangan HHi dalam mengatur konflik siber mulai dari definisi, pelacakan pelaku, perlindungan masyarakat, sampai penyesuaian hukum dengan teknologi baru. Diperlukan pembaruan hukum, peningkatan kerja sama antar negara, dan penguatan cara penegakan hukum agar perlindungan kemanusiaan tetap terjaga di zaman digital. HHI dapat diterapkan pada konflik siber tetapi perlu adaptasi melalui instrumen baru atau interpretasi progresif sebagaimana Kasus Rusia-Ukraina yang menjadi bukti urgensi penyesuaian hukum.

This study aims to explore structuration within the gatekeeping process of the Patroli news program in an episode reporting a case sexual violence aired on Indosiar. The research adopts a qualitative approach using the case study method. Data were collected through in-depth interviews and content analysis of the episode covering a case sexual assault committed by a resident doctor at Dr. Hasan Sadikin hospital, Bandung. The key informant in this study was the executive producer of the Patroli news program. This research employs two theoretical frameworks: Anthony Giddens’ structuration theory and Joseph A Devitto’s gatekeeping theory. The findings reveal that the Patroli news team enforces strict editorial control to avoid regulatory sanctions or public complaints. The program complies with the national journalistic standards, specifically the P3SPS broadcasting guidelines and the journalistic code of ethics. The Study concludes that Giddens’ three dimension of social structure signification, domination and legimitation are evident in the gatekeeping process, these structure, alongside the concept of gatekeeping as the filtering of news content, play significant role in shaping how sensitive criminal cares are selected and presentend to the public.  

Lengthy, disorganized physical queues in conventional food ordering systems, particularly within canteens, significantly compromise customer convenience and operational efficiency. This direct-ordering model often results in crowd congestion, unpredictably long waiting times, and potential friction among patrons. To address these operational issues and substantially enhance user satisfaction, this research proposes the development and implementation of an innovative Web-Based Food Ordering System. This digital platform allows customers to place orders entirely online, effectively eliminating the need for physical queuing. The system's core functionality is the realtime monitoring of order status and queue position, providing transparent information directly to the customer's device. For canteen management, the application offers a crucial tool for integrated and structured order handling, ensuring staff can prepare meals more accurately and promptly. By transforming the ordering process into a streamlined digital workflow, the system is expected to accelerate the service cycle, minimize unnecessary crowding, and substantially improve customer satisfaction through a modernized, well-organized, and highly efficient experience. This initiative represents a significant step toward smarter and more responsive food service operations.

Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun pada 2023 dan 2024. Sebagian besar artikel terbit pada jurnal akreditasi SINTA 3–5, sementara kontribusi di jurnal bereputasi tinggi masih terbatas. Dari sisi metodologi, penelitian lebih banyak menggunakan pendekatan kuantitatif dengan data survei, sedangkan eksplorasi metode kualitatif dan campuran masih jarang ditemukan. Unit analisis penelitian umumnya berfokus pada pemerintah daerah dan wajib pajak, dengan minimnya perhatian pada aspek sosial budaya masyarakat. Kesenjangan penelitian terlihat pada keterbatasan topik, homogenitas metodologi, indikator yang belum beragam, distribusi geografis yang timpang, serta rendahnya kualitas publikasi. Penelitian ini berimplikasi pada perlunya arah baru riset pajak daerah yang lebih inovatif, inklusif, serta berbasis tata kelola dan pelayanan publik yang berkeadilan.