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Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

This study uses a quantitative associative technique to examine how Indonesia's digital economy contributes to economic growth. For the years 2014–2023, secondary data were acquired from the Central Bureau of Statistics, Bank Indonesia, and the World Bank. The Two-Stage Least Square (TSLS) method and a simultaneous model with two equations were used to analyze the impact of monetary variables (interest rates, money supply, and inflation) and digital economy variables (internet users, e-commerce growth, and e-money users) on economic growth. The findings indicate that while e-commerce expansion and inflation have a negligible negative impact on economic growth, internet and e-money users have a large beneficial impact. In the meanwhile, inflation is significantly impacted positively by the money supply and negatively by interest rates and economic growth. These results highlight how crucial it is to manage monetary factors and improve digital infrastructure in order to promote Indonesia's economic growth in the digital age.

This study aims to analyze the price elasticity of demand and supply of local lemon oranges in Indonesia, a key horticultural commodity. The data used are historical records of prices and demand in Sleman Regency (2003–2006), as well as consumption and supply in Medan City (2010–2011). The research adopts a quantitative approach using price elasticity analysis with the midpoint formula. The results show that demand is inelastic (Ed < 1), meaning that price changes do not significantly affect lemon demand. On the other hand, supply is elastic (Es > 1), indicating a strong producer response to price changes. These findings are essential for price-setting strategies, production increase planning, and managerial decision-making in maintaining the stability of local lemon supply and prices in the domestic market.

Reciprocal tariff changes imposed by the United States on its trading partner countries including Indonesia, create changes in export and import tariffs in Indonesia which result in a significant impact on the Indonesian economy, which has an impact on export and import sectors such as oil and gas, then non-oil and gas which includes processing industries, agriculture, forestry, fisheries, mining as well as consumer goods, raw / auxiliary materials, and capital goods. This research aims to analyze the impact of exports and imports in the country of Indonesia due to the reciprocal tax rate policy implemented by the United States. This research uses a qualitative approach with the type of content analysis, which involves collecting data from news articles, research reports, and relevant academic publications. The results showed that the imposition of reciprocal tariffs imposed by the United States against Indonesia caused an increase in imports from 2017 to 2020 by 1.38% in the consumer goods sector. On the other hand, the export side decreased in the oil and gas sector from 2017 to 2020 by 2.37% which resulted in disruption of economic stability in the global supply chain that created inflation, and increased imports in Indonesia resulted in competing local product prices with imported products so that many Indonesian manufacturing companies reduced production and terminated employment. From this research, it is expected that Indonesia will be able to maximize the opportunities that exist from the changes and challenges of global trade.

This study aims to evaluate the financial feasibility of tempeh production using genetically modified soybeans (Genetically Modified Organisms/GMO) at the Annisa Tempe Micro, Small, and Medium Enterprise (MSME) in Kubu Raya Regency. GMO soybeans are the preferred choice for the business owner due to their stable availability and lower price compared to local soybeans. This research employs a case study approach and utilizes investment feasibility analysis methods, including Net Present Value (NPV), Internal Rate of Return (IRR), and Net Benefit-Cost Ratio (Net B/C). The results show that the business yields an NPV of IDR 779,241,805, an IRR of 20.82%, and a Net B/C of 78.92. These indicators demonstrate that the GMO-based tempeh business at Annisa Tempe MSME is highly feasible from a financial perspective. The study also identifies key challenges such as competition in traditional markets and highlights opportunities through direct distribution and stable raw material supply. These findings are expected to serve as a reference for MSME actors, academics, and policymakers in developing sustainable GMO-based local food businesses.

This study aims to analyze the effectiveness of collaborative governance between PDAM Kota Surabaya and PT Sarana Multi Infrastruktur (SMI) in improving drinking water services. The main research question is how this collaborative governance is implemented and what factors influence its effectiveness. Collaborative governance, according to Ansell and Gash's theory, is a joint decision-making process involving public and private sectors to achieve common goals. This approach enables synergy between government and private companies in addressing resource limitations. The research method used is a qualitative approach with a case study, through in-depth interviews, participatory observation, and document analysis. The results show that this collaboration improves the efficiency of clean water distribution, although there are challenges such as differing objectives and resource allocation. Factors such as trust, commitment, and effective communication play a crucial role in the success of the collaboration. The implications of this study highlight the importance of inclusive institutional planning and policy design that supports cross-sector collaboration to strengthen public service provision. This research contributes to the development of the collaborative governance concept in the drinking water supply sector and provides recommendations for government and private sectors to improve the quality of clean water services for the wider community.

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

The abstract examines the impact of the US-China Trade War on the motivation for expansion within Sichuan's electronic manufacturing sector. The trade conflict has introduced significant challenges, including increased tariffs and supply chain disruptions, compelling local firms to reassess their strategies. In response, companies have intensified their focus on innovation and technological advancement to enhance competitiveness and reduce reliance on foreign technologies. This drive for self-sufficiency has led to increased investment in research and development, fostering new capabilities and market opportunities. Moreover, the trade war has shifted attention toward domestic markets, prompting firms to diversify their supply chains and explore alternative business avenues. Government support has further facilitated this expansion, providing resources and incentives that bolster growth. The findings suggest that the motivations for expansion are closely intertwined with the broader geopolitical landscape, shaping the future of Sichuan's electronic manufacturing industry, based on insights gathered from a sample of 380 Sichuan electronic manufacturer operators in the study.  

Stroke is a cerebrovascular disorder that disrupts blood flow and oxygen supply to the brain, leading to tissue damage and impaired function. This study examines the impact of physiotherapy interventions, including Neuromuscular Electrical Stimulation (NMES), stretching, strengthening, and ankle exercises, on a 60-year-old patient with hemiparesis sinistra post-stroke. The patient presented with abnormal gait, postural imbalance, and weakness in the left upper and lower limbs. After undergoing physiotherapy sessions twice a week for two weeks, the patient demonstrated increased muscle strength in the left lower extremity, reduced edema in the left leg, and improved range of motion, particularly in the hip and knee joints. These findings highlight the effectiveness of physiotherapy in enhancing functional recovery for post-stroke patients with hemiparesis sinistra.

Economic crises and geopolitical tensions have been major factors affecting global market stability and posing major challenges for multinational corporations. This research aims to identify and analyze the global marketing strategies implemented by companies in dealing with these uncertain conditions. Using a descriptive qualitative approach through a literature review, this study found that commonly used strategies include market adaptation, risk diversification, and digital transformation. Market adaptation is carried out through product adjustments, prices, promotions, and distribution to be relevant to local conditions. Risk diversification is implemented by moving supply chains to more stable regions. Meanwhile, digital transformation is used to strengthen interactions with consumers and increase responsiveness to market changes. These findings show that a resilient marketing strategy focuses not only on growth, but also on resilience, flexibility, and sustainable innovation. By understanding the complexity of the global market, companies can design strategies that are able to maintain business competitiveness and sustainability in the midst of a crisis.

The fulfillment warehouse system is one of the logistics innovations implemented by e-commerce platforms to enhance operational efficiency and customer satisfaction. Shopee, as one of the largest e-commerce platforms in Indonesia, has introduced the Shopee Fulfillment Center to assist sellers in the storage, packaging, and shipping processes. This study aims to analyze the impact of Shopee’s fulfillment warehouse system on the timeliness of order deliveries. The research employs a descriptive qualitative approach, with data obtained through observation and digital searches. The findings indicate that Shopee’s fulfillment warehouse system is effective in ensuring timely deliveries by optimizing storage, processing, and distribution operations. Through automation technology, optimized warehouse layouts, and real-time tracking system integration, Shopee accelerates order processing times, reduces the risk of delays, and improves delivery accuracy. Additionally, the presence of distribution centers across various regions helps minimize travel distances and speeds up the delivery process to customers. Continuous investment in logistics infrastructure and strategic partnerships with multiple courier services further contribute to supply chain efficiency, ensuring faster and more timely deliveries while enhancing customer satisfaction.

This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts the tourism development components theory by Gunn (2002), which includes attraction, service/facilities, promotion, transportation, and information. The results show that the village government is working to develop tourism attractions such as the lake's natural beauty, fishing and swimming activities, as well as cultural attractions like festivals. In terms of facilities, gazebos, toilets, parking areas, a stage, and trash bins are available, although food stalls and accommodations remain limited. Basic infrastructure such as solar power (PLTS) and internet networks are in place, but clean water supply remains a challenge. Promotion is conducted through social media and cultural festivals, with plans to develop a village website. Road access to the location is still damaged but under repair, supported by local motorcycle taxi services. In terms of information, there are directional signs and digital access via Google Maps and the Jadesta website. Overall, the strategies implemented indicate the village government's commitment to tourism development, although infrastructure and facility limitations remain obstacles.

This research uses a qualitative descriptive method to evaluate the implementation of development strategies in the palm oil industry in facing the Fourth Industrial Revolution. The palm oil industry is a nationally strategic sector that plays a crucial role in Indonesia’s economy, both in terms of exports and employment absorption. In the digital era, technological transformation has become a necessity for industry players to improve efficiency, transparency, and global competitiveness. This study examines various adaptive strategies that have been developed, such as the application of digital technologies in the supply chain, integration of information systems in production processes, and the strengthening of human resources through technology-based training. The analysis is conducted through a literature review of recent academic works, government policies, and industrial reports. The findings indicate that the implementation of digitalization strategies still faces challenges, such as limited technological infrastructure, disparities in digital literacy, and regulations that are not yet fully supportive. These results provide a comprehensive picture of the readiness and direction of the palm oil industry’s development in the Industrial Revolution 4.0 era to achieve long-term sustainability and efficiency.

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.

The rapid development of the business world has driven increased complexity in competition, particularly in the retail sector which has experienced significant growth in various regions, including Tuban. In this context, the partnership between suppliers and department stores (toserba) becomes a strategic aspect that plays a crucial role in maintaining business continuity, operational efficiency, and customer satisfaction. This study aims to analyze the patterns of relationships between suppliers and department stores in Tuban, as well as to identify factors that support the success of such partnerships and their impact on operational performance and customer satisfaction. Using a qualitative descriptive approach based on library research, data were collected from various secondary sources such as scientific journals, books, and relevant publications. The results indicate that effective partnership relationships are characterized by open communication, high trust and commitment, close collaboration, and adaptation to digital transformation. Furthermore, a solid partnership between suppliers and department stores contributes to improving supply chain efficiency, reducing logistics costs, optimizing inventory management, and enhancing customer satisfaction through product availability and responsive service. This study provides valuable contributions to formulating sustainable collaborative strategies for local retail businesses to face increasingly competitive markets.

This study aims to describe the implementation of electronic media Smart TV in Social Science (IPS) learning at SMP Ulil Albab Mojo Kediri. The study employed a descriptive qualitative approach, using interviews, observations, and documentation as data collection techniques. The findings indicate that the use of Smart TV has a positive impact on students' enthusiasm, motivation, and comprehension in IPS learning. Visuals and animations presented through Smart TV attract students' attention, enhance learning focus, and provide stronger conceptual understanding. However, challenges were also identified, such as unstable internet connection, weak electricity supply, and misuse by students. School management strategies and teacher readiness are crucial factors for successful implementation. With proper management, Smart TV can serve as an interactive, efficient, and relevant learning medium to meet the challenges of digital-era education.

This study aims to examine the concept of money market equilibrium and the elements that influence it in the context of an open economy. Money market equilibrium occurs when the need for money is equal to the amount available at a certain interest rate. This study uses a quantitative descriptive methodology using secondary data from national financial reports and monetary indicators. The results of the analysis show that interest rates and national income are key variables that influence money market equilibrium. In addition, monetary policy implemented by financial authorities plays an important role in maintaining money market stability. These findings have a significant influence on the formulation of macroeconomic policies, especially in maintaining price stability and encouraging economic growth through efficient liquidity management.

This paper discusses the concept of demand and supply, both from the perspective of conventional economics and Islamic economics. In conventional economics, the relationship between price and quantity of goods demanded or offered is explained through basic laws that are widely known. Several simple illustrations, such as the case of chili prices and children's clothes, are used to facilitate readers' understanding of the movement of the curve and market equilibrium. Meanwhile, in Islamic economics, the principle of demand and supply still applies, but is framed by sharia values ​​that emphasize justice, ethics, and social responsibility. Consumption and production are not solely directed at profit, but also consider aspects of usefulness and sustainability. Thus, Islamic economics offers an approach that is not only rational, but also morally charged.

The COVID-19 pandemic has exposed fundamental vulnerabilities in global supply chain systems, such as over-reliance on single suppliers and a lack of operational visibility. This has highlighted the urgent need for a new approach to risk management—one that leverages smart technologies. Artificial Intelligence (AI) has emerged as a promising solution, thanks to its capabilities in predictive analytics and adaptive, data-driven decision-making in real time. This study aims to develop an AI-based predictive system framework to enhance the resilience of global supply chains in the face of post-pandemic disruptions. Using the Design Science Research (DSR) methodology, the research designs and evaluates a system that integrates algorithms such as LSTM, Random Forest, Natural Language Processing (NLP), and Reinforcement Learning. It also applies a federated learning approach to ensure data privacy among supply chain partners. The study analyzes over 12,000 data entries from diverse sources, including IoT devices, weather data, demand trends, and social media. The system's effectiveness is evaluated through a combination of quantitative methods (PLS-SEM analysis on 103 respondents) and qualitative methods (interviews with 12 industry executives). The findings show that AI-driven predictive analytics significantly improve supply chain resilience (β = 0.67; p < 0.001), with demand forecasting accuracy increasing by up to 40% and delivery times reduced by 30%. Conceptually, the study contributes by designing a resilient model that integrates real-time visibility, adaptability, and cross-organizational collaborative learning. Unlike traditional approaches focused solely on automation, this framework offers a more holistic solution, addressing key gaps in the literature. The implication is clear: AI is becoming a strategic asset in building sustainable, resilient supply chains amid ongoing global uncertainty.

This study analyzes the marketing strategy of the Nyoklat Klasik Galang franchise using a descriptive qualitative approach. The results show the implementation of the marketing mix (7P) with a focus on affordable prices, strategic locations, and digital promotions. The SWOT analysis identifies the main strengths in regional exclusivity and low prices, but constrained by the dependence on raw material supply. Opportunities are growing in the current beverage trend, while the main threat is fierce competition.