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Anggun Sasmita; Desiska Pricilia Tumatar

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Pregnancy is a physiological process that occurs in women, approximately 50% of women at the beginning of their pregnancy experience nausea and vomiting to varying degrees. Nausea and vomiting usually occur in the morning during early pregnancy or the first trimester, which is called morning sickness. There are many methods of treating nausea. and vomiting in pregnant women in the first trimester, both pharmacological and non-pharmacological. One non-pharmacological way is to use lemon, lavender and peppermint aromatherapy. This research method uses a literature review which includes a systematic search study of computerized databases (Google School and PubMed) taken within the last 5 years from 2019-2024. The articles obtained in the search were 12 journals, but after reviewing the articles and adjusting them to the titles, there were 5 journals. Conclusion: Lemon and peppermint aromatherapy have the same effectiveness in reducing nausea and vomiting in pregnant women, while lemon aromatherapy is more effective than lavender aromatherapy.

B. Suhartono; Fella Fella

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The SMK N 3 Kendal Library is a vital resource supporting teaching and learning activities at the school. However, the manual process of registering and identifying library members often presents various challenges, such as data entry errors, service delays, and difficulties in membership verification. Based on these challenges, a QR Code-based member and library book registration system was designed and developed to improve the efficiency and accuracy of membership data management. This system was built using the Waterfall system development method, with stages including needs analysis, system design, implementation, testing, and maintenance. QR Code technology serves as a unique identifier for each member, stored in the database and can be scanned using a digital device to expedite the identification process. System testing results indicate that implementing QR Codes in the member registration system can accelerate the library's book borrowing process at the school, including registration, data retrieval, and member verification, by up to 80% compared to manual methods. Therefore, this system can help the library improve service effectiveness, minimize data input errors, and support more modern and integrated library administration.

Yulia Indah Prastika; Sofie Yunida Putri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

Farhan Aditya; Sandfreni Sandfreni

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The SIAP Application is an innovation developed as a solution to support the archiving business process in the Planning Bureau. Currently, most employees still use computers and a web-based cloud system developed by Pusdatin using the PHP programming language as a storage medium for files that are no longer actively used and are categorized as dynamic archives. However, the cloud system does not have a well-structured archive management system, which often causes difficulties when employees need to retrieve archived files. As a result, employees must search for files manually by checking archived documents one by one in the cloud. This process is time-consuming and may lead to problems such as difficulties in finding files and the risk of data loss. Based on these conditions, the SIAP Application was developed to improve the effectiveness and efficiency of archive management in the Planning Bureau.The SIAP Application has an advantage in the archiving process, where employees can easily search for archives using the letter number or subject that has been entered into the system. The system will automatically display the required archive, making the retrieval process faster, more accurate, and more organized compared to the previous cloud system.The development of the SIAP Application uses PHP and HTML as the programming languages, with Bootstrap and Tailwind CSS as the user interface frameworks, and MySQL as the database. The system development method used is the Waterfall model, problem analysis is carried out using the PIECES method, and system testing is conducted through black-box testing and the System Usability Scale (SUS) to measure system usability.

Saddam Muhdi; Frida Septiani Tavia; Fala Mahfariansa

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Male infertility represents a major global health concern, with oxidative stress playing a central role in the deterioration of sperm quality. In recent years, growing attention has been directed toward herbal medicine as a potential alternative or complementary therapy due to its antioxidant and multi-target properties. However, a comprehensive long-term overview of the global research landscape in this field remains limited. A bibliometric and visualized analysis was conducted using publications indexed in the Scopus database from 2005 to 2025. Eligible peer-reviewed articles were retrieved following PRISMA guidelines. Bibliometric indicators were analyzed using Biblioshiny (R-Bibliometrix) to assess publication trends, leading contributors, and thematic evolution, while VOSviewer was employed to visualize international collaboration networks, co-citation patterns, and keyword co-occurrence clusters. A total of 562 articles were included, revealing a strong upward trend in scientific output, particularly after 2016, with an annual growth rate of 15.78% and a peak in 2025. Iran, China, and Nigeria emerged as the most productive countries, while the Faculty of Veterinary Medicine and several universities in Africa, the Middle East, and Asia were identified as leading institutions. Keyword analysis highlighted three dominant research fronts: semen quality assessment, testicular histopathology, and oxidative stress–related molecular mechanisms. The collaboration network indicated increasing global and South–South research synergy. The field of herbal medicine for male infertility has evolved into a mature and multidisciplinary research domain, increasingly grounded in mechanistic and experimental evidence. These findings provide a strategic overview of research hotspots and emerging trends, offering valuable guidance for future experimental and clinical investigations.

Maria Yuliana Mi; Andreas Rengga; Elisabet Luju

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation.                 The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.

Moh. Anggriawan Arif; Idris, Nur Oktavin; Pontoiyo, Fuad

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Manual management of sports field bookings is still widely practiced and often leads to scheduling conflicts, data recording errors, and low service efficiency. This study aimed to design and develop a desktop-based sports field booking application that automates the booking process and manages schedules in a structured manner. The research employed a system design and development method using an object-oriented programming (OOP) approach. Data were collected through direct observation of the booking process, interviews with field managers, and documentation of system requirements. The application was developed using the Python programming language with the PyQt5 framework for the graphical user interface and MySQL as the database management system. The results showed that the developed application is capable of managing field data, schedules, bookings, and user information in an integrated manner while reducing recording errors and minimizing scheduling conflicts. The application of OOP resulted in a modular, well-organized, and maintainable system structure. This application is expected to improve the efficiency and accuracy of sports field booking management and provide a practical solution for implementing a computerized booking system.

Ibnu Rusydi; Laila Ali Putri; Maria Ulfa

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research presents the development of a transaction data protection mechanism for a bouquet sales application by utilizing the Advanced Encryption Standard (AES) algorithm. The rapid growth of digital commerce has led to an increase in online transactions, which in turn raises serious concerns regarding the security of sensitive transaction data. Information such as customer identities, order details, delivery addresses, and payment data are vulnerable to unauthorized access, data leakage, and manipulation if not properly secured. To address these issues, this study applies the AES-128 encryption algorithm using a 128-bit secret key to secure transaction data before it is stored in the system database. The encryption process follows the standard AES workflow, including key expansion, initial transformation, multiple encryption rounds, and a final transformation stage. Decryption is restricted exclusively to authorized users who possess the correct encryption key. The research methodology includes system analysis, AES integration into the application, and functional testing of the encryption and decryption processes. Data integrity is validated by comparing the original plaintext with the decrypted output, while system performance is evaluated based on processing time and decryption accuracy. Experimental results indicate that the average encryption and decryption time remains under 10 milliseconds per transaction, without affecting system performance. The findings confirm that AES-128 effectively enhances transaction data confidentiality and integrity in the bouquet sales application

Amat Solleh

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Mawang Village occupies a strategic position as a buffer zone integrating the administrative center of Gowa Regency with other growth centers, featuring the ecological asset of Lake Mawang, which holds significant potential for ecotourism development. However, a discrepancy exists between spatial planning policies and the actual development of facilities and infrastructure on the ground. This study aims to identify the availability, accessibility, and physical feasibility of regional facilities and infrastructure as a fundamental database for area development. The method employed is descriptive-quantitative with a comparative analysis approach referring to the SNI 03-1733-2004 standards and spatial analysis. The findings indicate that religious and commercial/service facilities exhibit very high service levels with surplus conditions, while basic health facilities and early childhood education remain below minimum service standards. Spatially, the distribution of facilities tends to be concentrated along the main corridor, creating accessibility disparities for residents in inner residential areas. The collector road infrastructure is functionally adequate but lacks pedestrian facilities, while local roads suffer from pavement quality degradation. Furthermore, Lake Mawang, as a primary tourist attraction, still lacks basic supporting facilities. The implications of this research emphasize the need for equitable distribution of health facilities, revitalization of road quality, and the formulation of a comprehensive spatial detail plan for the lake area to achieve sustainable regional development based on local potential.

Putri Ramadani; Nur Aisyah Pandia; Salsabila Putri Hati Siregar; Sulindawaty Sulindawaty

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The development of bioinformatics has led to the availability of large amounts of genetic data through public databases such as NCBI Gene, OMIM, and Ensembl. However, the complexity of data presentation and the dominance of English language hinder students, novice researchers, and the general public in understanding the relationship between genes and disease. This research aims to develop a simple web-based information system to identify disease-causing genes with concise, Indonesian-language, and user-friendly information presentation. The method used is Research and Development (R&D), which includes literature study, needs analysis, system design, implementation, testing, and evaluation. The system was developed using a MySQL relational database with a web interface that displays basic gene information, chromosome location, biological function, and gene-disease relationships, complete with simple visualizations. Black Box testing results indicate that all main functions run according to user requirements. This system is expected to improve bioinformatics literacy and become an effective learning medium.

Sukiman Makalalag; Cut Dinda Sara; Dedi Sulistiyo Soegoto

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resulting from cumulative cognitive fatigue. Employing a qualitative approach with a rigorous literature review design, this study synthesizes extensive secondary literature retrieved from accredited academic databases and global policy reports within the last five years to analyze current trends and theoretical frameworks. The in-depth analysis reveals that cognitive resilience, significantly bolstered by metacognitive digital literacy, functions as an adaptive shield against the mounting pressures of information overload and attention fragmentation. Furthermore, the findings emphatically confirm that sustainable productivity is not achieved through borderless connectivity, but rather necessitates disciplined cognitive energy management and the strict implementation of "right to disconnect" protocols. Concluding the study, it is strongly recommended that organizations integrate comprehensive digital wellbeing policies into their work culture architecture to safeguard long-term employee performance and ensure organizational sustainability amidst the challenges of the attention economy.  

Rima Anggraini; Yuyun Amalia Caniago; Risdah Mahyuni; Widya Rahayu; Ros Mardiah +4 more

Jurnal Pendidikan Kimia, Fisika dan Biologi 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Antibiotics are one of the main pillars in the treatment of bacterial infections and have contributed significantly to increasing human life expectancy. However, long-term use of antibiotics has serious consequences for the balance of the body's microbiome, especially the gut microbiome which plays an important role in maintaining homeostasis through the regulation of the immune system, metabolism, and protection against pathogens. This literature review aims to comprehensively analyze the impact of long-term antibiotic use on the structure, diversity, and function of the human microbiome. The scientific articles reviewed were obtained from PubMed, Scopus, ScienceDirect, and Google Scholar databases, including empirical research, systematic review, and meta-analysis published in the last ten years. The results showed that prolonged exposure to antibiotics consistently decreased microbiota diversity, altered the composition of bacterial communities, and triggered dysbiosis, which is often persistent even when therapy is stopped. Dysbiosis is associated with impaired immune system function, increased systemic inflammation, risk of allergic and metabolic diseases, and potential disorders on the intestinal-brain axis. This impact is more pronounced in vulnerable groups such as neonates and children, especially when exposure occurs during a critical period of development. In conclusion, long-term antibiotic use has broad systemic implications, so a more rational, prudent, and sustainable use strategy is needed to maintain the health of the human microbiome.

Hari Mulia; Suca Rusdian; Junaedi Junaedi; Andri Muhamad Nuroni; Mia Kusmiati +4 more

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Mimik Indayana; Widyawati Widyawati; Nihayatus Sholichah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the innovation in population services, called Duta Hatiku (Dukcapil Tanggap Bencana Harapan Timbul Kembali Utuh/Civil Registration Disaster Response: Hope Rises Again Completely), implemented by the Department of Population and Civil Registration (Disdukcapil) of Sidoarjo Regency. This innovation was developed as a quick response service for disaster victims who lost their identity documents. Drawing on the public service innovation theory of Mulgan and Albury, this study examines the novelty, implementation, and impact of the Duta Hatiku program. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at Disdukcapil Sidoarjo during May-July 2025. Informants include program managers, field officers, disaster victims as service beneficiaries, and related stakeholders. The results indicate that the Duta Hatiku innovation has successfully provided rapid population document recovery services to disaster victims, with an average service completion time of only 2-3 days, compared to the standard 14 days. The program utilizes mobile service units equipped with portable equipment for on-site document processing at disaster locations. Since its implementation, the program has served 2,847 disaster victims from various incidents, including floods, fires, and landslides. The innovation demonstrates strong characteristics of novelty in service delivery approach, significant improvement in service accessibility, and positive impact on community resilience. This study recommends strengthening coordination with disaster management agencies, expanding mobile unit capacity, developing integrated database systems, and replicating the model to other regions.

Dwi Endah Kusumawati; Davia Maulidda Suharno

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Health issues related to free radicals remain a serious concern in Indonesia as they can trigger oxidative stress and degenerative diseases. Red ginger (Alpinia purpurata) is a rhizome plant with potential as a source of natural antioxidants due to its secondary metabolite content; however, its effectiveness is highly influenced by extraction techniques. Although numerous experimental studies have been conducted, a systematic research mapping on this topic is still lacking. This study aims to perform a bibliometric analysis of scientific publications regarding the antioxidant potential of red ginger, focusing on extraction techniques and free radical scavenging activity. The research method employs a quantitative analysis using data sourced from the Scopus database for the 2015–2025 period. Through specific inclusion and exclusion criteria, 38 relevant articles were obtained and analyzed using VOSviewer 1.6.20 software. The results indicate that publication trends have fluctuated, reaching a peak in 2024. Research distribution is dominated by Asian countries, with India, Thailand, and Indonesia as the primary contributors. Network visualization reveals three main clusters focusing on bioactivity, phytochemistry, chemical analysis, antimicrobial activity, and extraction techniques. A research gap was identified for the Alpinia purpurata species compared to Alpinia galanga, as well as opportunities for developing advanced instruments such as LC-MS and other complex analytical techniques. The implications of this study highlight the need for further exploration into 'nanoemulsion' and 'green extraction' to enhance the bioavailability of red ginger's antioxidant compounds in the development of future innovative pharmaceutical products

Dwi Endah Kusumawati; Davia Maulidda Suharno

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Decoction is a traditional extraction method rooted in ethnobotany; however, meeting quality standards in modern pharmaceutical research remains a major challenge. This study aims to map global research trends regarding phenolic and flavonoid compounds in decoctions over the 2015–2025 period through bibliometric analysis. Data were retrieved from the Scopus database and analyzed using VOSviewer 1.6.20 software, employing the fractional counting method to ensure a more proportional weighting of keyword relationships. The results indicate a fluctuating trend that significantly increased toward the end of the period, peaking at 78 documents in 2025, with India and China emerging as the primary contributors. Network visualization and research density analysis reveal that the global research focus remains centered on antioxidant capacity (DPPH, TPC, and TFC), while decoction itself occupies a supporting position within the research map. This study concludes that decoction has not yet become a central focus in modern pharmaceutical research but serves primarily as a vehicle for presenting active compounds. There remains a significant gap between traditional decoction use and the application of advanced analytical technologies such as HPLC and antibacterial testing, representing a substantial opportunity for future research to validate the safety and efficacy of decoctions more scientifically and through standardized approaches.

Arnof Arlandy; Lintang Luqman; Feline Ananta; Faradila Izzaty Yuyen; Intan Mutiara Putri

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Postoperative pain is a prevalent condition encountered by patients after surgical interventions and may negatively influence physical recovery as well as psychological well-being when inadequately managed. Conventional pain management strategies that primarily depend on pharmacological agents may lead to undesirable side effects, thereby emphasizing the importance of complementary non-pharmacological approaches. One intervention increasingly applied in nursing care is guided imagery. This review aimed to systematically evaluate the effectiveness of guided imagery in alleviating pain intensity among postoperative patients. A scoping review methodology was employed, with article identification guided by the PICO framework across national and international academic databases. Eligible studies included full-text research articles published within the past five years, written in either Indonesian or English, and specifically examining the use of guided imagery in postoperative settings. A total of ten studies met the inclusion criteria and were subjected to in-depth analysis. The results consistently demonstrated a significant reduction in pain intensity following the implementation of guided imagery across various surgical procedures, including cesarean delivery, appendectomy, fracture surgery, cholelithiasis, and abdominal operations. The intervention, delivered for 10–20 minutes per session, effectively reduced pain levels from moderate to severe to mild, with statistically significant outcomes (p < 0.05). Moreover, guided imagery was found to enhance patient relaxation, comfort, and psychological stability. These findings indicate that guided imagery represents a safe and effective non-pharmacological nursing intervention that can be integrated into evidence-based postoperative pain management.  

Tasya Aprilia Pubioganda; Oktafany Oktafany; Citra Yuliyanda Pardilawati

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension is a chronic condition that requires long-term management due to its strong association with an increased risk of serious complications when blood pressure is not adequately controlled. One of the key factors influencing the success of hypertension management is patient adherence to antihypertensive medication. However, suboptimal adherence remains a common problem and may lead to poor therapeutic outcomes. This literature review aimed to examine the relationship between adherence to antihypertensive medication and blood pressure control among patients with hypertension. A systematic search of the literature was conducted using the PubMed and Google Scholar databases with relevant keywords combined through Boolean operators. The selected articles were screened based on predefined inclusion and exclusion criteria, including original research articles published within the last ten years, accessible in full text, and addressing the association between medication adherence and blood pressure in hypertensive patients. The findings of the reviewed studies indicate that most articles reported a significant relationship between medication adherence and blood pressure levels. Patients with higher adherence to antihypertensive therapy tended to achieve better blood pressure control compared to those with lower adherence. Although variations in the strength of the reported associations were observed across studies, the overall direction of the relationship was consistent. These results suggest that adherence to antihypertensive medication plays an essential role in achieving optimal blood pressure control. Therefore, this review highlights the importance of continuous efforts to improve patient adherence as part of effective hypertension management strategies aimed at reducing the risk of long-term complications.

M. Nur Aulia Rahman; Sri Kamariyah; Zainal Fatah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.