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The production of breast milk is essential for promoting optimal growth and developmental outcomes in infants throughout the first six months of life. Nevertheless, several studies have indicated that some breastfeeding mothers face challenges in producing adequate milk, often influenced by nutritional status, psychological conditions, and environmental support. The katuk plant (Sauropus androgynus), a well-known local herb, has long been recognized for its potential as a natural galactagogue that can stimulate breast milk production. The innovation of processing katuk leaf extract into biscuits offers a more practical, convenient, and potentially acceptable alternative for daily consumption among the community. The present study aimed to examine the impact of katuk leaf biscuits on breast milk production among breastfeeding mothers within the jurisdiction of Kuta Baro Health Center, Aceh Besar District. A pre-experimental design utilizing a one-group pretest–posttest method was implemented, involving 20 breastfeeding mothers who fulfilled the established inclusion criteria. Data collection was carried out through the administration of questionnaires and by measuring breast milk volume using a calibrated measuring cup.The study findings indicated that before the intervention, most participants had relatively low breast milk production, averaging 69.1 ml. After a seven-day intervention, the mean breast milk volume showed a significant increase to 246.5 ml, with a p-value of 0.000 (p < 0.05), the findings indicate that katuk leaf biscuits exert a significant influence on increasing breast milk production. Overall, this study underscores the potential of locally sourced, herbal-based food innovations as an effective and sustainable approach to enhancing breast milk production and supporting the success of exclusive breastfeeding programs.

This community service activity was conducted at PT Danny Karya Sukses, a newly established distribution company specializing in stainless steel kitchen equipment in Batam City, which faced challenges in managing inventory due to the use of manual recording systems and the absence of standardized operational procedures. These conditions led to a high risk of data inaccuracies, stock discrepancies, and inefficiencies in operational coordination. The objective of this program was to design and implement a standardized Inventory Standard Operating Procedure (SOP) integrated with a digital inventory management system using Zoho Inventory. The methods employed included interviews, field observations, documentation studies, and literature reviews to identify operational needs and design appropriate solutions. The implementation process involved SOP development, system configuration, employee training, and operational assistance. The findings indicate significant improvements in inventory accuracy, real-time stock monitoring, work efficiency, and interdepartmental coordination between administration, warehouse, and sales divisions. The adoption of Zoho Inventory reduced manual errors, accelerated stock reporting, and strengthened internal control mechanisms. The implications of this activity demonstrate that the integration of digital inventory systems with clear SOPs can serve as a strong operational foundation for newly established distribution companies, supporting sustainable business growth and enhanced competitiveness.

The development of the digital era has brought significant changes to the world of education, including Islamic education, thus requiring educational institutions to adapt their policies and governance in a more modern way without neglecting Islamic values. SMA Al Hijrah Global School, as a globally oriented Islamic school, faces challenges in integrating the use of technology with the principles of Islamic education, both in learning, administration, and character development of students. This study aims to analyze how Islamic education policies are managed in the digital era and to identify the main challenges that arise in digital governance at the school.This research uses a descriptive qualitative approach with a case study design, involving the principal, teachers, administrative staff, and students as informants selected through purposive sampling. Data were collected through interviews, observations, and documentation, and then analyzed using the Miles and Huberman model. The findings show that the school has utilized technology in learning and management; however, it still faces constraints in the form of limited digital competence among teachers, suboptimal infrastructure, and challenges in supervising students’ digital ethics. The implications of this study indicate the need to strengthen Islamic education policies that are more adaptive to digital developments through improving digital literacy, providing adequate infrastructure, and reinforcing digital ethics based on Islamic values so that educational governance can run effectively and in line with the demands of the digital era.

Public service performance represents the most visible aspect of local government administration. Sub-district offices play a crucial role as the frontline of daily administrative services. This study analyzes the management of public services at the Cianjur Kota Sub-district Office by examining governance practices, staff professionalism, and service effectiveness. A descriptive qualitative approach was employed through light observation, document analysis, and literature review. The findings reveal that the management of public services at the sub-district office is generally adequate, indicated by standardized service procedures, improved administrative flows, and better staff discipline. However, several challenges persist, including limited human resources, insufficient transparency of service information, and low community participation in providing feedback. These results highlight the importance of good governance principles  transparency, accountability, and participation  in enhancing public service quality at the sub-district level. The study recommends improving internal coordination, providing more accessible public information, and strengthening staff capacity through continuous training.

This study aims to analyze the implementation of the Management Internship Program (KKM) and its contribution to improving students' professional competence at the Medan Amplas District Office. The background of this study stems from the need for higher education to produce graduates who not only master theory but also possess practical skills appropriate to the demands of the workplace, particularly in government administrative environments. This study used a qualitative descriptive method through in-depth interviews, questionnaires, and direct observation of KKM participants and field supervisors. The results showed that the KKM program had a significant impact on improving students' professional competence. Improvements were seen in hard skills, such as understanding of government administration (88%), ability to use office applications (81%), and report preparation (76%). In addition, there was a significant increase in soft skills, including communication skills (92%), discipline (85%), and self-confidence in completing tasks (78%). Direct interaction with employees and the community and active guidance from field supervisors were key supporting factors in the program's effectiveness. However, the study also identified several obstacles such as limited supervision and high agency workload. Overall, this study concludes that KKM plays an important role as a contextual learning tool that is able to improve students' professional competence through the application of theory to real practice in the government environment.

Business legality is an urgent need for MSMEs, particularly in the food sector, which faces strict regulations and high risks to food safety. However, many MSMEs still lack a Business Identification Number (NIB) or Intellectual Property Rights (IPR) protection due to low digital literacy and a lack of understanding of licensing procedures. This situation emphasizes the urgency of mentoring so that MSMEs can operate legally and be legally protected. This Community Service Program (PKM) aims to assist the Golden Kriuq MSME in obtaining an NIB and increase business owners' understanding of the importance of IPR, branding, and digital marketing. The implementation method uses a qualitative approach through observation, interviews, education, documentation, and direct mentoring. Activities carried out include NIB registration through the OSS Indonesia application, logo, banner, and menu design, business Instagram account creation, location determination on Google Maps, and education on the stages of brand registration through the DJKI system. The results show that Golden Kriuq successfully obtained an NIB, has a more consistent visual identity, and has a more professional digital presence. The program's impact is evident in increased awareness of legality, digital administration readiness, and businesses' ability to compete more professionally and sustainably.

To improve the competitiveness and well-being of local communities, the growth of community-based village tourism requires the assistance of digital technology. Although Sugihen Village has significant potential for natural and cultural tourism, the use of digital technology in tourism administration and promotion is still minimal. The objective of this community service project is to utilize digital technology to transform community-based tourism in Sugihen Village. The approach used was Participatory Action Research (PAR), which included the stages of needs analysis, digital literacy training and capacity building, implementation of digital tourism technology, mentoring, monitoring, and evaluation. The results of the community service included increased community digital literacy, a stronger position of the Pokdarwis institution in tourism management, and a shift in community perspectives on the use of digital technology as a consequence of the community service activities. In addition to being a marketing tool, digital technology also empowers the community in independent and sustainable tourism management. This activity concluded that the independence of the Sugihen Village community can be strengthened and community-based tourism can be transformed through the use of digital technology accompanied by a participatory approach.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Abstract. This study analyzed the effectiveness and impact of extracurricular programs at SMP Nurul Huda in Bogor Regency, Indonesia, aiming to identify areas for improvement in fostering holistic student development.  The research employed a qualitative approach, gathering data through interviews with eleven students and one teacher, supplemented by direct observation of extracurricular activities and document review.  Findings revealed that the effectiveness of the four extracurricular programs (scouting, pencak silat, flag raising team, and archery) was moderate, indicating significant room for improvement.  Interviews with students and teachers highlighted the need for enhanced performance in competitions, more structured evaluation methods, and increased oversight from school administration.  To optimize the programs' impact, the study recommends improvements in student performance, more robust evaluation systems, stronger administrative oversight, enhanced resources, and professional development for instructors.  These changes would better support the holistic development of students and contribute to a more effective extracurricular program.   Keywords: effectiveness , extracurricular activities, students   Abstrak. Penelitian ini menganalisis efektivitas dan dampak program ekstrakurikuler di SMP Nurul Huda, Kabupaten Bogor, Indonesia, dengan tujuan mengidentifikasi area peningkatan untuk pengembangan holistik siswa.  Penelitian ini menggunakan pendekatan kualitatif, mengumpulkan data melalui wawancara dengan sebelas siswa dan satu guru, dilengkapi dengan observasi langsung kegiatan ekstrakurikuler dan peninjauan dokumen.  Hasil penelitian menunjukkan bahwa efektivitas empat program ekstrakurikuler (pramuka, pencak silat, paskibra, dan panahan) berada pada tingkat sedang, yang mengindikasikan adanya ruang yang signifikan untuk perbaikan.  Wawancara dengan siswa dan guru menyoroti perlunya peningkatan prestasi dalam kompetisi, metode evaluasi yang lebih terstruktur, dan pengawasan yang lebih ketat dari pihak sekolah.  Untuk mengoptimalkan dampak program, penelitian ini merekomendasikan peningkatan prestasi siswa, sistem evaluasi yang lebih kuat, pengawasan administrasi yang lebih efektif, peningkatan sumber daya, dan pengembangan profesional bagi instruktur.  Perubahan-perubahan ini akan lebih mendukung pengembangan holistik siswa dan berkontribusi pada program ekstrakurikuler yang lebih efektif.   Kata kunci: efektivitas, ekstrakurikuler, siswa  

The attendance recording system at PLN ULP Tanjungbalai still relies on manual, paper-based methods, resulting in delays in data recap, reduced efficiency, and a high potential for recording errors. This condition affects the accuracy of employee attendance information, which is essential for administrative activities and managerial decision-making. Based on these issues, this practical work aims to design and develop a web-based e-attendance application as a solution to enhance efficiency, processing speed, and the accuracy of attendance recapitulation. The system was developed using PHP as the programming language and MySQL as the database management system, following several stages including requirement analysis, system design using UML, and implementation of a web-based user interface. The application provides essential features such as user login, daily attendance recording, employee data management, attendance notes (permission, sickness, etc.), and automatic attendance report generation. The system is designed for two types of users—Admin and Employees—each with specific access rights. The implementation results indicate that the e-attendance application significantly improves the efficiency of attendance administration at PLN ULP Tanjungbalai. Data collection and recapitulation become faster, more structured, and less prone to errors, while also enabling administrators to monitor employee attendance in real time. Therefore, this web-based e-attendance application serves as an effective solution to support operational activities and enhance the quality of employee attendance management.

This research describes the role of the Zakat Collection Unit (UPZ) in community empowerment in Mojopuro Village, Jatiroto District, Wonogiri Regency. The background of this study lies in the condition of the UPZ, which had been established yet was not optimal in its management and functional capacity for zakat administration. Employing a qualitative approach with a case study method, data were collected through observations, interviews with BAZNAS and mosque administrators, as well as documentation of seminars and the inauguration of zakat administrators. The findings reveal that the establishment and inauguration of the UPZ by BAZNAS marked the beginning of strengthening village-level zakat institutions. Seminars for mosque administrators improved their understanding of zakat management in accordance with Islamic law and fostered collective awareness of the importance of zakat for economic empowerment. The UPZ plays a role in identifying mustahik, managing funds transparently, and distributing them through community-based productive programs. The UPZ, guided by BAZNAS, holds a strategic role in reinforcing the zakat management system at the village level and has the potential to become an effective instrument for community economic empowerment.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

Indonesia constitutionally declares itself as a state based on the rule of law as mandated in Article 1 paragraph (3) of the 1945 Constitution after the amendments. This principle requires that governance and law enforcement be conducted under constitutional supremacy, legal certainty, equality before the law, and an independent judiciary. However, various political interferences, regulatory inconsistencies, and discriminatory legal practices continue to undermine these ideals. This research examines: (1) the effectiveness of the hierarchy of legislation and judicial review mechanisms by the Constitutional Court (MK) and the Supreme Court (MA) in preventing regulatory conflicts and discriminatory law enforcement; and (2) the extent to which the rule of law principle post-amendment has been manifested in equal protection before the law and judicial independence. Using a normative legal research method with statute, conceptual, case, and historical approaches, this study finds that although constitutional reforms have strengthened checks and balances and judicial authority, the persistence of selective and politically influenced law enforcement indicates that equality before the law has not been consistently implemented. Strengthening institutional integrity, improving regulatory harmonization, and ensuring the judiciary’s independence remain crucial to realizing Indonesia’s constitutional aspirations as a democratic state governed by the rule of law.

This study evaluates the Cageur Jasa Health Service Program at the Tanah Tinggi Public Health Center in Tangerang City, which was developed as an innovation to expand access to basic healthcare services through home visits. The program aims to improve service quality, strengthen family independence in maintaining health, and support the achievement of the 12 indicators of the Indonesia Healthy Program with a Family Approach (PIS-PK). The evaluation applies William N. Dunn’s six policy evaluation criteria effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness supported by theoretical frameworks from public administration, public policy, and health service innovation. This research employs a qualitative descriptive method, with data collected through observation, in-depth interviews with informants, and secondary data analysis. The findings indicate that the program’s implementation has not fully achieved its intended objectives, as evidenced by declining service coverage, several PIS-PK indicators remaining below 50%, increasing disease findings, and the persistence of maternal and infant mortality cases. Limitations in resources, coordination, infrastructure, and suboptimal promotive and preventive efforts further hinder the program’s effectiveness. Overall, the study concludes that although Cageur Jasa contributes to improving healthcare access, its implementation at the Tanah Tinggi Public Health Center remains suboptimal and requires continuous improvement.

This study examines the administrative problems in managing the Education Data Sistem (Dapodik) as a key instrument for strengthening the institutional capacity of Early Childhood Education (PAUD) in West Sumatra. Using a literature review approach, data were collected from various sources, including reports from the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), BAN PAUD and PNF, and previous studies. The findings reveal that although Dapodik reporting in West Sumatra has reached 97.8%, several challenges persist, such as limited internet access, low operator competence, insufficient technical supervision, and a lack of institutional awareness of data accuracy. These issues have led to delays in accreditation, misallocation of operational assistance funds (BOP), and ineffective educational planning. Therefore, innovative solutions such as Dapodik gamification, digital inter-institutional mentoring, and operator certification are recommended to improve data management effectiveness and sustainably strengthen PAUD institutional governance.

The Society 5.0 era requires younger generations to develop strong digital literacy skills, not only in terms of technical technology use but also in understanding digital business administration and legal compliance. This community service program aims to enhance digital accounting literacy among students at MAN 3 Bekasi through training on accounting software and guidance on online registration of the Taxpayer Identification Number (NPWP). The activity was conducted using several methods, including material delivery, live demonstrations, independent practice, and evaluation using pre-test and post-test assessments. The results show a significant increase in participants’ knowledge, with an average improvement of 89.75% after attending the workshop. Furthermore, evaluation feedback indicates that participants expressed a very positive response toward the activity in terms of relevance, content delivery, and implementation process. Therefore, this program successfully contributed to improving students’ readiness to face digital transformation in the fields of accounting and tax administration