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Bella Hartati; Cucu Hodijah; Fatimah Abdillah

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The growth of e-commerce has made online marketplaces a major channel for purchasing fashion products, yet it has also increased consumer concerns about counterfeit goods, especially in shoes and sneakers. This study examines the role of Shopee Mall Signal Perception in increasing Purchase Intention for original shoes among Gen Z consumers by considering the mediating roles of Perceived Shopping Security and Decision Convenience. A quantitative explanatory approach was used, involving 239 Gen Z Shopee users in Indonesia selected through purposive sampling. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The findings show that Shopee Mall Signal Perception positively affects Perceived Shopping Security (β = 0.430), Perceived Shopping Security improves Decision Convenience (β = 0.399), and Decision Convenience increases Purchase Intention (β = 0.359). Shopee Mall Signal Perception also has a direct effect on Purchase Intention (β = 0.182), while the serial mediation effect through Perceived Shopping Security and Decision Convenience is significant (β = 0.062). These findings imply that marketplace labels can function as authenticity signals that reduce uncertainty, simplify consumer decisions, and strengthen confidence in purchasing original products online.

D. Rupindara, Kriatian; Lukas Benu , Fredrik; Huri Wulakada, Hamza

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The Family Hope Program (Program Keluarga Harapan/PKH) is Indonesia's primary conditional cash transfer (CCT) scheme for poverty alleviation. This study examines PKH effectiveness in improving household welfare among beneficiaries in Oebobo District, Kupang City, East Nusa Tenggara (NTT), employing a Three-Stage Least Squares (3SLS) simultaneous equation approach. The analysis integrates a Gender Equality, Disability, and Social Inclusion (GEDSI) perspective to evaluate Access, Participation, Control, and Benefit (APCB) dimensions for vulnerable groups. A mixed-methods explanatory sequential design was applied to 151 beneficiary households selected via proportional sampling across three urban sub-districts. The 3SLS estimations establish that targeting accuracy (X1) and economic empowerment (X3) are the most significant determinants of PKH effectiveness; PKH effectiveness (Y1) strongly shapes household governance (Y2) through the Family Capacity Building Meetings (P2K2) mechanism; and PKH effectiveness is the dominant determinant of household welfare (Y3), with a near-unity coefficient (β=0.97). GEDSI analysis reveals that female-headed households, the elderly, and persons with disabilities face compounding vulnerabilities inadequately addressed by current program design. The study recommends strengthening data verification systems, embedding economic empowerment as a core pillar, and adopting differentiated targeting based on intersectional vulnerability profiles.

Isna Wati; Yessica Amelia; Ruslaini Ruslaini

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

Aliyyah Ainur Rahma Hunawa; Ismet Sulila; Zuchri Abdussamad

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

Quantitative analysis based on multiple linear regression was applied in this study to test the hypothesis regarding the influence of Employee Competence and Organizational Culture variables on the Quality of Public Services in the Regional Secretariat of Gorontalo City. Through the involvement of sample data from 47 respondents, a partial analysis portrait shows that the Employee Competence dimension contributes positively and significantly to escalating service quality with a share of 31.40%. On the other hand, the Organizational Culture component also recorded a significant positive impact with an influence of 47.30%. In aggregate (simultaneous), the combination of apparatus competence and strengthening institutional culture triggers a significant acceleration of public service quality with a determination value of 78.70%. The proportion of the remaining variance in the goodness of fit of the model is influenced by variables outside the scope of this research. Based on this basis, efforts to increase employee expertise capacity and improve organizational values ​​​​are crucial instruments for optimizing public service standardization.

Andhini Winariyanti

The remarkable global ascent of BTS, a South Korean music group operating under HYBE Corporation (formerly Big Hit Entertainment), is inseparable from a well-orchestrated and adaptive public relations (PR) framework. This study examines how HYBE's PR strategies propelled BTS to international prominence while simultaneously aligning with the Sustainable Development Goals (SDGs), specifically SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Adopting a qualitative methodology grounded in media content analysis, the research draws on data from international and national news coverage, official press materials, public speeches, digital platform content, and institutional documents spanning 2017 to 2024. Four strategic pillars characterize BTS's PR approach: (1) sustained authentic narrative construction centered on personal growth, social responsibility, and cultural pride; (2) strategic mobilization of the global ARMY fanbase as an active communication force; (3) integrated and innovative utilization of digital media ecosystems to amplify reach and engagement; and (4) deliberate repositioning of BTS as contributors to economic and industrial transformation through creative industries. The findings demonstrate that BTS's PR model does not merely serve commercial objectives; rather, it operates as a mechanism for advancing inclusive economic growth and fostering innovation within the global creative sector. This research contributes to the theoretical discourse on PR's evolving role at the intersection of popular culture, digital innovation, and global sustainable development.

Sri Yulianty Mozin; Alfiyah Agussalim; Claudia Imanuela Mogot; Nabila Lidjali; Ilyas Tuli +3 more

Jurnal Relasi Publik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of red tape on public satisfaction with public services in Indonesia. The research focuses on the definition of red tape, the characteristics of administrative procedures in public services, the level of public satisfaction, the influence of red tape on public satisfaction, and the factors influencing the relationship between red tape and public satisfaction. This study used a library research method with a qualitative descriptive approach. Data were obtained through collecting various literature sources such as books, scientific journals, articles, and previous research results relevant to the research topic. The results indicate that red tape is a long, complicated, and excessive bureaucratic procedure that hinders the effectiveness of public services. Furthermore, the results indicate that the quality of human resources, service transparency, bureaucratic culture, and the use of information technology are factors influencing the relationship between red tape and public satisfaction. Digitalization of public services and bureaucratic reform are important solutions to reduce red tape and improve the quality of public services in Indonesia. Thus, it can be concluded that red tape has a significant influence on the level of public satisfaction with public services. Therefore, the government needs to simplify administrative procedures and improve service quality to create effective, efficient, and community-oriented public services.

Rustanto, Bambang; Suhanda, Edi; Kartika, Tuti; Istyawan, Aryohaji; Pribowo

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Women who simultaneously assume dual roles as employees and household managers face complex social and structural pressures, particularly in urban areas such as Dago Subdistrict, Bandung City. Spousal social support serves as a crucial factor in sustaining the continuity of these dual roles. This study aims to identify the forms and intensity of social support provided by husbands to their wives within the context of dual-role management. A descriptive survey was conducted involving 50 married working women, selected through a two-stage cluster random sampling technique across five neighborhood units (RW), complemented by in-depth interviews with five husband–wife pairs using purposive sampling. The findings indicate that most husbands provide a high level of social support, encompassing emotional, instrumental, informational, and appraisal dimensions. Such support plays a significant role in reducing role conflict, strengthening psychological resilience, and enhancing women’s adaptive capacity in balancing domestic and public responsibilities. In conclusion, the active involvement of husbands reflects a shift toward a more egalitarian household partnership model, contributing to well-being and fostering family resilience.

Dwi Loli Melani; Rara Auliya Dinastika; Murjainah Murjainah; Gian Handini

Jurnal Bintang Pendidikan Indonesia 2026 Pusat Riset dan Inovasi Nasional

This study aims to explain students' learning activities in Natural and Social Sciences (IPAS) subjects using a volcanic eruption simulation through the Project Based Learning (PjBL) model. The background of this study is the low student engagement caused by the teacher-oriented learning method, so that students tend to be passive. The method used in this study is descriptive qualitative, with data collection techniques in the form of observation, interviews, and documentation. The subjects of this study were fifth-grade elementary school students. The learning process was carried out through the PjBL stages, which include project planning, project implementation, and presentation of project results. In addition, this learning also contributes to improving the ability to work together, think critically, be creative, and solve problems. Contextual and experience-based learning helps students understand the material better and increases their motivation and curiosity. Thus, the PjBL model has proven effective in increasing student learning activities in science learning at the elementary school level.

Krismiyarsi; Hadi Karyono; Kunarto; Mahmuda Pancawisma Febriharini

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Kenakalan remaja merupakan fenomena sosial yang semakin kompleks dan menjadi tantangan serius dalam kehidupan masyarakat, khususnya di lingkungan panti sosial pelayanan anak. Berbagai bentuk kenakalan remaja seperti pelanggaran tata tertib, pergaulan bebas, penyalahgunaan media digital, hingga tindakan yang berpotensi melanggar hukum menunjukkan pentingnya pembinaan karakter dan kesadaran hukum sejak dini. Kurangnya pemahaman tentang norma hukum, lemahnya kontrol diri, serta pengaruh lingkungan sosial menjadi faktor yang mendorong terjadinya perilaku menyimpang pada remaja. Kegiatan penyuluhan hukum yang dilaksanakan oleh Fakultas Hukum Universitas 17 Agustus (UNTAG) Semarang di Panti Sosial Pelayanan Anak Tawangmangu, Karanganyar bertujuan untuk meningkatkan kesadaran hukum, membangun karakter positif, serta memberikan pemahaman kepada remaja mengenai konsekuensi hukum dari setiap tindakan yang dilakukan. Metode yang digunakan berupa pendekatan edukatif dan partisipatif melalui penyampaian materi, diskusi interaktif, dan simulasi kasus sederhana yang dekat dengan kehidupan remaja. Hasil kegiatan menunjukkan bahwa penyuluhan hukum mampu meningkatkan pemahaman remaja terhadap norma hukum dan sosial, menumbuhkan kesadaran akan pentingnya perilaku disiplin dan tanggung jawab, serta mendorong terbentuknya sikap preventif terhadap tindakan kenakalan. Dengan demikian, penyuluhan hukum menjadi salah satu strategi efektif dalam upaya pencegahan dan penanggulangan kenakalan remaja melalui pembinaan kesadaran hukum dan penguatan karakter sejak usia dini.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Mochamad Irfan; Elok Cahyaning Pratiwi; Fajar Purwanto; Trijadi Herdajanto; Risa Amalia Muzrifah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) of chips in Pugeran Village, Gondang District, Mojokerto Regency face structural obstacles in the form of limited internal governance and weak market penetration. Around 80% of business actors are still managed conventionally, triggering production inefficiencies and a lack of mastery of persuasive marketing language on packaging. This community service activity aims to reconstruct an effective division of labor based on HR governance mindset, build the capacity of practical skills in packaging copywriting and digital media, and change business behavior from conventional reactive to strategic proactive. The program is implemented with an Asset-Based Community Development (ABCD) approach through three main intervention stages, namely diagnosis and reconstruction of MSDM, co-creation and marketing language assistance, and the adoption of proactive behavior through coaching and market simulation. The results showed a significant socio-economic transformation, characterized by the implementation of labor division SOPs that increased production efficiency by 18%, as well as the adoption of new packaging and persuasive copywriting techniques that expanded market reach beyond the region and increased average turnover by 22% in two months. In addition, a new social institution was formed in the form of the "Prosperous Pugeran Chips Craftsmen Association" and the emergence of young local leaders as agents of the program's sustainability.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Putri Mentari; Michael Febrian Siebert; Loise Cendana

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

Nurul Aini MM Sodik; Melia Frilia Pakaya; Fitriyawati Ladiku; Nurwila Ye’ete; Nabila Nggai

Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Effective communication is an important element in the early childhood learning process because it plays a significant role in children’s social, emotional, and cognitive development. This study aims to determine the influence of teachers’ roles in developing effective communication among early childhood children aged 4–5 years at TK Damhil, Kota Selatan, Gorontalo Province. The research used a quantitative method with a descriptive research design. The research subjects consisted of 5 children aged 4–5 years selected through purposive sampling techniques. Data collection techniques were carried out through direct observation of children’s communication activities during the learning process. The results showed that the teacher’s role is very important in building effective communication through the use of simple language, responsive attitudes, active listening skills, and the use of verbal and nonverbal communication that is appropriate to children’s developmental characteristics. The implementation of effective communication was proven to improve children’s self-confidence, social interaction skills, and readiness to face formal education. Therefore, effective communication applied by teachers provides a positive contribution to optimizing early childhood development.

Anita Lestari; Ayi Muhiban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.

Liaqat, Sami; Kasiyan

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

Contemporary Javanese music, particularly Campursari, blends traditional gamelan instruments with modern genres such as pop, dangdut, and keroncong. This hybrid style has gained popularity among Millennials and Generation Z, who often perceive it as familiar, calming, and emotionally comforting. This study examines whether listening to contemporary Javanese music influences the sleep quality of Generation Z in Yogyakarta. A quantitative research approach was employed using a survey distributed through Google Forms to 50 participants aged 19–26 years. The questionnaire measured listening frequency, emotional responses to the music, and perceived sleep quality using a Likert scale. The collected data were analyzed using SPSS with descriptive statistics, including the Kolmogorov–Smirnov normality test, linear regression, and tests for heteroscedasticity and multicollinearity. The results indicate a positive relationship between listening to contemporary Javanese music and improved sleep quality. The familiar and emotionally soothing characteristics of Campursari appear to help listeners relax and reduce stress before sleep. These findings suggest that culturally rooted music may serve as a simple, non-pharmacological approach to supporting better sleep and emotional well-being among young adults..  

Wiyono, Wujud

Engineering and Maritime Technology Journal (Engment) 2026 Deptek Prodi Teknik Mesin Kapal Perang Akademi Angkatan Laut

This research aims to evaluate the Naval Academy's Technical Corps Education Program in enhancing cadets' readiness to face assignments on the Indonesian Navy Warships (KRI). The research uses a quantitative approach with an evaluative method and the CIPP model (Context, Input, Process, Product). The research sample consisted of 154 respondents, including cadets from the Technical Corps, educators, and officers who are users of the graduates. Data were collected thru questionnaires, interviews, observations, and documentation, and then analyzed using descriptive statistics and the CIPP model evaluation. The research results show that the Technical Corps Education Program falls into the good category with an average score of 4.15. The context component received a score of 4.18, input 4.05, process 4.12, and product 4.23. The results indicate that the education program has been effective in enhancing the cadets' readiness to face assignments on KRI. The main supporting factors include curriculum alignment, educator competence, and field practice experience. However, the improvement of practical facilities, the updating of modern warship technology materials, and the strengthening of simulation-based training are still needed to continuously enhance the quality of graduates.

Moh Ghufron Muhtadi; Eko Prayitno; Kuntoro Bayu Ajie; Antonius Edy Kristiyono; Novitasari Novitasari

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study was conducted based on the crucial role of diesel generator engines as the primary source of electrical power on board ships, making their operational reliability essential. One of the factors influencing generator engine performance is lubricating oil temperature. Excessive lubricating oil temperature may reduce lubrication effectiveness, increase friction between moving components, and lower engine efficiency. Therefore, this research aimed to identify the causes of high lubricating oil temperature in diesel generator engines and determine appropriate corrective actions. The study employed a descriptive quantitative approach. Data were collected through direct observation, interviews, and documentation during sea practice aboard MV. CL FLANDERS from 4 July 2024 to 5 July 2025. The data were analyzed using simple linear regression to examine the relationship between generator load and lubricating oil temperature. The findings revealed that generator load had a significant effect on the increase in lubricating oil temperature. Under normal operating conditions, the lubricating oil temperature ranged from 60°C to 72°C, while under abnormal conditions it increased to between 68°C and 81°C. The abnormal rise in temperature was mainly caused by cooling system problems, particularly a dirty LO cooler, scale deposits on the sea water pump impeller, and blockage in the cooling capillary pipes. The regression equation under normal conditions was Y = 45 + 0.30X, whereas under abnormal conditions it was Y = 53.5 + 0.30X. Elevated lubricating oil temperature resulted in lower oil viscosity, higher fuel consumption, and reduced diesel generator engine performance. Therefore, regular maintenance of the LO cooler, sea water pump, and continuous temperature monitoring are necessary to maintain optimum engine performance.

Fransiska Elsa Risa Kurniati; Antonius Phillipus K.Gheta; Kristiana Reinaldis Aek

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Abstrack This study aimed to: (1) identify the description of social media marketing, price, and customer satisfaction; (2) analyze the influence of social media marketing and price on customer satisfaction both partially and simultaneously. The research method used was quantitative with an associative approach. Data were obtained through the distribution of questionnaires to customers and were analyzed using multiple linear regression with the assistance of SPSS 26. The population of this study was customers of Junior Audio Sound System, with a total of 72 respondents obtained through purposive sampling technique. The results of the study indicated that partially the social media marketing variable (X1) had a significant effect on customer satisfaction (Y). The price variable (X2) also had a significant effect on customer satisfaction (Y). Simultaneously, the social media marketing and price variables had a significant effect on customer satisfaction with Fcount > Ftable and a significance value of 0.000 < 0.05. The magnitude of the contribution of the social media marketing and price variables to customer satisfaction was 26.4%, while the remaining 73.6% was influenced by other factors outside the research variables.   Keywords: Social Media Marketing, Price, Customer Satisfaction

Rafaelani Putri Kristanti; Amrina Yulfajar

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.