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The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Islamic finance is a financial system based on sharia principles, such as the prohibition of usury, gharar, and maysir, which emphasizes justice, financial inclusion, and sustainability. This study aims to analyze the role of Islamic finance in the revitalization of developing countries' economies, focusing on instruments such as sukuk, zakat, waqf, and microfinance. Through the literature study method, this study shows that Islamic finance is able to support infrastructure development, community empowerment, and reduction of social inequality. This study analyzes the role of Islamic finance in the revitalization of developing countries' economies through instruments such as sukuk, zakat, waqf, and microfinance. The results of the study show that Islamic finance is effective in supporting infrastructure development, community empowerment, and reduction of social inequality in countries such as Indonesia, Malaysia, and Pakistan. However, its implementation still faces challenges, such as low Islamic financial literacy and limited regulations. The conclusion of the study confirms that Islamic finance has the potential to drive inclusive and sustainable economic growth if supported by increased literacy, regulatory harmonization, and expanded access to Islamic financial products.

The web-based land transportation management system is a modern solution for managing transportation operations by utilizing web technology to facilitate monitoring, scheduling, and optimization of fleet usage. This study aims to analyze the strengths, weaknesses, opportunities, and threats in the implementation of a web-based land transportation management system using SWOT analysis. The results of this study are expected to serve as a guide for companies or transportation management agencies in designing and developing efficient and effective systems. Although there are several challenges, such as dependency on stable internet infrastructure and relatively high implementation costs, the potential benefits, such as increased operational efficiency, cost reduction, and improved customer service quality, make this system highly relevant and have strong prospects for application in the land transportation industry.

MIPA education (Mathematics and Natural Sciences) plays a strategic role in developing excellent human resources in the modern era. However, the disparity in access to and the quality of MIPA education in Indonesia remains a significant challenge, particularly in remote areas. This article aims to identify the factors contributing to the gap in MIPA education, analyze its impact on learning quality, and propose solutions to address the issue. The main causes of this disparity include inadequate infrastructure, uneven distribution of teachers, and technological and socio-economic barriers. The consequences range from low student interest in science and technology to inequality in educational quality across regions. This article recommends strengthening policies for equitable education, enhancing remote learning technologies, and fostering cross-sector collaboration to create inclusive and sustainable MIPA education.

This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

Company value can show how it performs in running the business. Company size, profitability, age and capital structure can have an effect on company value as proxied by PBV. This study was carried out in order to find out how company size, profitability, age and capital structure affect the value of Food and Baverage companies listed on the IDX during the 2019-2023 period. This study consists of the dependent variable company value, while the independent variables are company size, profitability, age and capital structure. The population used was 32 food and load businesses that were members of the BEI from 2019 to 2023. In this research, data was collected using a purposive sampling method. In this study sample, the research consisted of eleven companies with a total of fifty-five observations. The samples that have been collected are analyzed and processed using multiple linear regression tests. This study has findings that company size and age have an insignificant negative impact on company value, conversely the profitability variable has an insignificant impact on company value and capital structure has a positive impact on company value. 

Computer intelligence, particularly Artificial Intelligence (AI), has become a cornerstone in advancing bioinformatics. This study aims to explore the role of AI in addressing the challenges of analyzing complex biological data, especially in genomics, proteomics, and metabolomics. Using machine learning (ML) and deep learning (DL) algorithms, AI efficiently processes large-scale data, accelerates genomic research, predicts protein structures, and identifies disease biomarkers. However, challenges such as data quality, computational limitations, and privacy issues remain barriers to its implementation. The findings of this study highlight the importance of continuous innovation, multidisciplinary collaboration, and strict regulations in AI applications. In conclusion, AI holds great potential to revolutionize bioinformatics, significantly impacting scientific research and the development of global healthcare systems.

International trade is the main pillar of global economic development. For Indonesia, international trade policy plays a strategic role in encouraging economic growth. As a country rich in natural resources and with a large population, Indonesia has the potential to be significant in the global value chain. However, fluctuations in commodity prices, competitive pressures, and protectionism of trading partners are obstacles that need to be overcome. This study examines the impact of international trade policies on Indonesia's economic growth through a literature study. The analysis focuses on the influence of tariff regulation, free trade agreements, and non-tariff policies on the competitiveness of national products and the protection of domestic industries. The results show that trade policies are effective in creating synergies between exports and economic growth, although challenges in the form of dependence on primary commodity exports and the need to increase manufacturing competitiveness remain. This study recommends strengthening infrastructure, improving the quality of human resources, and sustainable economic policies as strategies to optimize international trade for national economic development.

This study examines the implementation of industrial development policies at PT Pertamina (Persero) as a strategic step in supporting national energy security and sustainable development. Referring to the National Industrial Development Master Plan (RIPIN) 2015-2035, this study highlights Pertamina's contribution to energy source diversification, operational efficiency, and strengthening industrial competitiveness. The analysis was conducted using a qualitative method based on literature studies with the Miles and Huberman model approach. The results of the study indicate that the RIPIN policy is implemented effectively through the development of renewable energy technology and increasing the capacity of energy infrastructure. However, several obstacles such as limited infrastructure, technology adoption, and global competition still affect the achievement of policy objectives. This study provides an important contribution in understanding the role of national energy companies in supporting an inclusive and environmentally friendly industrial development agenda.

The Srikandi application is an electronic-based management information system designed to support digital transformation in administration and archiving to enhance efficiency, transparency, and accountability in public services, particularly within the Secretariat General of the Indonesian House of Representatives (Setjen DPR RI). This study aims to analyze the implementation of the Srikandi application, evaluate its impact on work efficiency and service quality, and identify the main challenges in its adoption. This research employs a qualitative approach with a descriptive method. The findings indicate that the Srikandi application has successfully improved administrative efficiency through features such as electronic signatures and real-time document tracking, as well as supporting the restructuring of organizational work processes. However, several key challenges remain, including slow system performance, low user competence, resistance to new technology, limited accessibility for the public, and data security risks. The implications of this study highlight the importance of enhancing user competence through training, optimizing technological infrastructure, and strengthening data security policies. This study is expected to serve as a reference for other government institutions in adopting digital technologies to support more responsive and accountable public services.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

The beef cattle farming industry plays an important role in supporting food security and national economic growth. North Sumatra Province is an area with supportive geographical potential and great opportunities for developing this sector. However, several challenges such as low productivity, market competition, and infrastructure limitations still hinder its development. This study aims to analyze the potential and comparative advantages of North Sumatra Province in the development of beef cattle farming and to predict its growth in the future. The methods used are Location Quotient (LQ) analysis and the Growth Ratio Model (MRP). The data used are secondary data from the last three years (2020-2022) obtained from the Central Bureau of Statistics (BPS) of North Sumatra Province, the Directorate General of Livestock and Animal Health, and the North Sumatra Provincial Livestock Office. LQ analysis is used to identify leading commodities in the livestock sector, while MRP is used to predict the growth of the beef cattle industry. The analysis results show that several districts in North Sumatra, such as Deli Serdang, Simalungun, and Asahan, have an LQ greater than 1, indicating that beef cattle farming is a leading sector. Meanwhile, several districts, such as Langkat and Karo, have an LQ less than 1, indicating that this sector has not yet become a base for beef cattle farming. With an MRP of 4.0%, Simalungun shows the highest growth rate, followed by Deli Serdang and Asahan. This research provides an important overview of the potential and challenges of beef cattle farming in North Sumatra Province for appropriate policy-making and the future development of this sector.

 In this study to see how small to medium-scale farmers face problems when developing beef cattle farming businesses in Perbaungan District, North Sumatra. The research utilised a descriptive survey to collect data through field observations, structured interviews and desk research. The research involved beef cattle farmers from various business scales. Livestock production, feed use and capital constraints were included in the quantitative and descriptive analyses.The results showed that low-quality feed, capital availability and technical knowledge affected livestock productivity in the area. Large-scale farmers use commercial feed to get better results, while small-scale farmers rely more on natural feed. Improved access to high-quality feed, technical training and low-interest business credit are some of the development plans. Thus, to achieve sustainability of the sector, beef cattle enterprise development requires a holistic approach with government support, continuous training and cooperation with relevant institutions.

This research aims to find out how innovative pick-up and drop-off services are in fulfilling the issuance of e-KTPs at the Population and Civil Registration Service of Sikka Regency. To identify problems in this research, qualitative research methods were used. Data collection techniques in this research used interview methods, field observations and document studies. It can be concluded that in implementing the issuance of e-KTPs in Sikka Regency, DISDUKCAPIL still faces various obstacles, such as limited accessibility in rural areas, long distances, inadequate infrastructure, and minimal public knowledge about the importance of population documents. Efforts to increase the number of e-KTP issuances in Sikka Regency include the presence of the Pick Up Ball Program and Jalan Mantan (roads serving vulnerable communities) which are effective in increasing access to administrative services in remote areas and vulnerable groups through direct services at their locations. These two programs succeeded in increasing the issuance of e-KTPs thanks to a culture-based approach, intensive outreach and the role of community leaders.  

This research focuses on the utilization of SIMGAJI in calculating family allowances where we can see whether the utilization is effective and efficient or not in using SIMGAJI so that it can be seen by calculating family allowances. To identify problems, this research uses qualitative research. Data collection techniques using interview techniques, observation, document studies. It can be concluded that the utilization of the Salary Information System (SIMGAJI) by PT. Taspen (Persero) for the calculation of family allowances for State Civil Apparatus (ASN) in Sikka Regency provides several significant advantages. SIMGAJI simplifies the management of salary and allowance data, ensures transparency, and improves the efficiency and accuracy of calculations. This makes the financial administration process simpler and more structured, and reduces the possibility of errors in the calculation of family allowances.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict, Sikka Regency. The problems faced are limited basic infrastructure such as roads, clean water and inadequate sanitation. This is because this area has experienced a significant increase in population and this has not been balanced with the development of adequate basic infrastructure. The research method used is a qualitative method and is analyzed qualitatively. The results of this research show that the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict is to coordinate aspects of the preparation and integration of policies, strategies, norms, standards, guidelines and criteria for the implementation of Housing and Settlement Areas (PKP), Coordinating technical aspects of defense, licensing, design and technical feasibility as well as integration of Housing and Settlement Area (PKP) facilities and infrastructure, Coordinating institutional aspects, including coordinating, formulating policies, strengthening institutional capacity, as well as building partnerships with other parties including the community in the form of empowerment and cooperation as well as developing databases and information on housing and residential areas (PKP), Coordinating and developing a monitoring and evaluation system for PKP implementation, including performance measurement and PKP standard parameters.  

Student character development is one of the main goals of education, especially in madrasas based on Islamic teachings. However, there are still many students who have difficulty internalizing Islamic values in their daily lives. This is influenced by a lack of spiritual understanding, weak self-control, and less than optimal guidance methods. Islamic counseling, which is based on the principles of the Qur'an and Hadith, is a relevant holistic approach to strengthen students' Islamic character through the cultivation of spiritual, intellectual, and social values. This study aims to analyze the effect of Islamic counseling on students' character building in madrasah, identify the most affected character aspects, and provide recommendations for integrating Islamic counseling services into the Guidance and Counseling program. Using a qualitative approach with a case study method, the research involved in-depth interviews, participatory observation, and document analysis. Data were collected from students, guidance teachers, and homeroom teachers to explore the experience and impact of Islamic counseling on students' characters, such as honesty, responsibility, discipline, and empathy. The results showed that Islamic counseling is effective in improving student character, especially in terms of self-control and social interaction. The findings support the importance of integrating Islamic counseling services as part of the educational program in madrasah to achieve more optimal character building. This research is expected to contribute to the development of a structured and effective Islamic counseling program.

This research aims to describe and examine the learning system of the tahfidz programme as well as the methods used by teachers in teaching the memorisation of the Koran in the tahfidz programme at SD Islam Al Azhar 32 Padang.  This type of research is descriptive qualitative research. Data collection techniques are structured interviews and observation and documentation. Data analysis techniques are data reduction and data presentation and conclusion drawing. The research subjects were determined by purposive sampling technique. The results showed that the Quran memorising programme at Al Azhar Islamic Elementary School 32 Padang implements a holistic approach such as Quran memorisation, understanding, repetition and time discipline. Every element of the school is always committed to improving quality such as the existence of collaboration groups with parents, daily memorisation and murajaah schedules, daily evaluations to increase student independence in memorising the Koran and memorisation improvement and graduation exams. The method in teaching tahfidz is using the talaqqi, tahsin, murajaah and tasmi' methods. The implementation of this tahfidz programme is carried out in groups based on the level of ability and acceleration of memorisation in each class with three accompanying teachers. With this programme, it is expected to be able to create quality students.

Education is a place where initially people who don't know anything can find out and education is very important for all human beings, both in Indonesia and other countries. Basic education is an important part of the education system. Through basic education, students are provided with scientific concepts, moral cultivation, character formation and other basic knowledge needed in social life. The aim of writing this article is to examine the comparison of Indonesia's basic education system with that of the United States. The research approach used is a literature study by reviewing several previous research studies and by analyzing learning videos in each country that are viewed on YouTube. Data analysis uses qualitative descriptive methods. The results obtained are that there are differences in basic education policies in Indonesia and the United States. These differences can be seen from the curriculum system and structure used. However, both Indonesia and the United States have tried to implement the best basic education system according to the capabilities of their respective countries. Keywords: Education system, United States, Indonesia

The growth of digital technology has significantly transformed the marketing strategies employed by micro, small, and medium enterprises. Within an increasingly competitive digital marketing ecosystem, high-quality visual branding serves as a crucial component in capturing consumer attention and enhancing brand awareness. However, the enterprises frequently encounter constraints related to budget, technology, and expertise in producing effective visual content. In response to these challenges, Rabbithall Studio offers a solution by providing affordable, high-quality content, particularly for enterprises that operating in the foods and beverages sector. This research aims to design a Business Model Canvas (BMC) for Rabbithall Studio to effectively support the digital marketing strategy of MSMEs. A descriptive qualitative approach is used to analyze key elements in the BMC, such as customer segments, value propositions, distribution channels, and cost structure. The research findings reveal that Rabbithall Studio has a strategic business model, focusing on providing aesthetic and Instagrammable product photography services, along with copywriting support. This study offers a strategic guide for MSMEs to adopt visual and content-based marketing to enhance their competitiveness in the digital market.