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This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.

This research entitled "The Relation of Religious Moderation in the Malay Muslim Community of South Sumatra to Democratic Stability" aims to analyze the relationship of religious moderation in the Malay Muslim community in South Sumatra and its impact on democratic stability in the region. In the context of a religiously and ethnically heterogeneous society, religious moderation is an important factor influencing the stability of a democratic system. This research methodology includes surveys, interviews and content analysis regarding the understanding and practice of religious moderation in the Malay Muslim community. The resulting data was then analyzed to determine the relationship between religious moderation and democratic stability, taking into account other factors that might influence this relationship. Research findings show that in the Malay Muslim community in South Sumatra, the practice of religious moderation can make a positive contribution to democratic stability. Religious moderation can play an important role in encouraging interfaith dialogue, reducing opportunities for conflict, and increasing inclusive political participation. In this context, understanding and implementing the values ​​of religious moderation in the Malay Muslim community of South Sumatra can be considered as social capital that supports sustainable and stable democratic development. These results have important implications for developing policies and strategic approaches that encourage religious moderation as an integral part of the social and political dynamics of society.    

This article discusses the development of harmonious living between religious communities in order to create peace in society. The country of Indonesia indeed consists of various diversity starting from ethnicity, culture, ethnicity, religion. However, behind this diversity, various conflicts between religious communities have emerged. However, looking at the conflicts that occur in the current era, society has become divided among itself. To be able to realize peace between religious communities is an effort to restore the essence of religion and foster an attitude of tolerance and living in harmony. Tolerance plays an important role in building society and harmony is a condition where a person or group lives together peacefully, harmoniously and with mutual respect for each other. Harmony involves mutual understanding, tolerance, and the ability to resolve conflicts in a peaceful manner. Peace between religious communities is an important aspect in creating a peaceful and just world. This effort involves all parties working together to achieve the common goal of creating harmony between religious communities. The main goal of peace between religious communities is to overcome differences in religious beliefs and practices to build an inclusive and tolerant society. The concepts of harmony and tolerance are often the basis for creating a balanced and sustainable social life. Harmony is very important to create a peaceful and thriving environment.

This research delves into the development of the tourism sector in Makassar through the lens of the concept and the role of the United Nations World Tourism Organization (UNWTO) in the Meetings, Incentives, Conventions, and Exhibitions (MICE) in Makassar. Employing a qualitative method and document analysis, the study explores the implementation of sustainable tourism principles amidst technological evolution. UNWTO is identified as a key catalyst in driving the adoption of cutting-edge technology in the tourism sector, enhancing tourism security, and improving industry skills. The research findings indicate that collaboration with UNWTO can have a positive impact on advancing tourism in Makassar, particularly in introducing innovative technologies and enhancing service quality. This study provides a profound understanding for stakeholders regarding sustainable tourism development strategies, positioning Makassar as a prominent destination. The implications of these research findings stimulate further considerations, including strengthening collaboration with UNWTO, continuously improving tourism infrastructure, and intensifying industry training to ensure the sustainability and competitiveness of this destination on the global stage.

The church is faced with an urgent responsibility to address the environmental crisis by building awareness of eco-tourism. By promoting eco-tourism as a tool to preserve nature and support sustainable development, the church not only provides theological understanding but also acts as a real agent of change in supporting environmental conservation efforts. A literature review of environmental ecology theory, eco-tourism theory, and Christian religious views provides a foundation for understanding human behavior towards nature. This research, using a descriptive qualitative method, combines literature analysis with the author's field experience to formulate a theoretical proposal. The church is considered to have a crucial responsibility in protecting the environment and building eco-tourism by supporting environmental programs, collaborating with NGOs, providing environmental education through worship, playing an active role in commemorating environmental days, and taking concrete steps in the development of sustainable eco-tourism. Conclusions highlight three concepts of the human view of the environment, with humans together with nature approaching the values of Christian eco-theology, while suggestions include church support on government environmental programs and close cooperation with NGOs to raise the environmental awareness of its members.  

This research examines more closely how to understand the values ​​of the Fourth Pancasila in the philosophy of elementary school (SD) education in grade 4 at SDN Gili Barat in order to shape character and nationality. This research aims to analyze the practice of the four values ​​of Pancasila in the context of basic education and their impact on the development of students' personality and national awareness through a case study at SDN Giri Barat grade 4. The research methods used include classroom observations, interviews with grade 4 homeroom teachers, as well as school policy documentation. . The research results found that SDN Gili Barat thoroughly implemented the values ​​of the Fourth Pancasila in the learning process and school activities. A deep understanding of these values ​​will create an environment that supports the development of student character, including honesty, justice, courage and a spirit of mutual cooperation. Apart from that, this implementation also actively contributes to instilling national awareness and teaching students to love and appreciate Indonesia's cultural diversity. This research provides valuable insight for educators, researchers and educational practitioners to better understand the role of the Fourth Pancasila values ​​in shaping the character and nationality of students at the elementary school level. The implications of these findings can be used as a basis for developing more effective and sustainable educational strategies at the basic education level.

This study aims to determine the implementation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City and its obstacles. Research background, that the development of food security and sovereignty needs to be carried out through the provision and establishment of sustainable food agricultural land. But in urban areas, efforts to maintain the existence of agricultural land are quite complicated problems. The high demand for land due to the development of housing, trade, services, industry and others causes a large proportion of the agricultural area to continue to decline every year. The promulgation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land is expected to reduce the high rate of conversion of rice fields and maintain their ecological functions. This type of research is an empirical legal research. The nature of the research is descriptive because it wants to describe the implementation of Law Number 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City. The results of the study, that the implementation of Law Number 41 of 2009 concerning Land Sustainable food agriculture in the City of Surakarta was only at the stage of inventorying paddy fields and had not yet arrived at the formation of a Regional Regulation. The reason is that paddy fields in the city of Surakarta are not productive because there is no technical irrigation network available, the majority of the livelihoods of the people of Surakarta are not as farmers, and the high demands of settlement needs as a consequence of the development of urban areas. This is in accordance with the results of identification by the Department of Agriculture, BPN and BAPPEDA that out of 111 hectares of agricultural land listed in the Regional Spatial Planning of Surakarta City No. 1 of 2012, the total area of agricultural land is less than 111 hectares and only 80-90 hectares of land. agriculture that is not cultivated and partly in the form of paddy fields surrounded by housing. The absence of a regional regulation that stipulates the protection of sustainable agricultural land causes in practice there is no clarity regarding protected land, sanctions for violations or incentives that will be accepted by the community if they do not carry out or protect the agricultural land they own.

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.  

Calvin's strategy in the development of Christian religious education in the Reformation era was key in forming a strong and sustainable approach to Christian religious education. John Calvin, a leading figure of the Christian Reformation in the 16th century, had a central role in advancing Christian religious education. He implemented a number of important strategies, including education for all, structured education, teaching of Scripture, training of church leaders, character education, involvement of church and state, and emphasis on local languages. These strategies help spread Calvinist theology and ensure everyone's access to quality Christian religious education. Calvin's influence on Christian education is still visible in various Christian education systems to this day. Christian religious education is education in Christian teachings that emphasizes aspects of knowledge, attitudes and values ​​and even skills that are based on the Christian faith itself. With Calvin's strategy in the midst of Christian Religious Education, Christian Religious Education can achieve the goals it should achieve, especially in the community, schools and families. In this series of strategies, Calvin played a key role in changing Christian religious education in his time. Christian religious education is no longer the exclusive right of clergy, but is a right and responsibility for the entire Christian community. Calvin's in-depth and structured educational approach, along with his emphasis on the use of print media, helped spread the teachings of the Protestant Reformation throughout the Christian world. These approaches remain influential in the development of Christian religious education to this day.

Rangawak is a wood-working workshop in Barulak, Tanah Datar that produces hand-processed products without using massive manufacturing machines. Rangawak has been running since 2019, by utilizing the surrounding wood resources which are designed and processed to produce valuable furniture. However, this is still not enough to make Rangawak a sustainable brand. Rangawak needs more than just a quality product, but also a strong brand image, so it is easily recognized by potential consumers. Branding steps are deemed appropriate to overcome this problem using the design thinking method which focuses on empathy, defining problem, ideation and refining solutions. This method includes experimentation, development of ideas in visual form and physical implementation based on existing problems. The branding process results in the design of ideal branding elements, compiled into a brand book so that it becomes a reference for acting both internally and externally. These elements are in the form of values held firmly by the brand, brand positioning in the market, calm explanation of brand naming, brand personality which becomes a reference for how the brand interacts (in the form of tone of voice, prohibited and recommended terms, pronunciation and choice of words in copywriting), as well as visual identity with guidelines and rules for its application in various supporting media such as websites, catalog books, posters, member cards, packaging and Instagram accounts selected based on indicators of the media's effectiveness and efficiency in the brand activation process.

Anugerah Dwi Pratama is a company engaged in the supply of goods and services for boiler machines or steam-powered power plants that was founded in 2010 until now. In connection with the growing national and international competition which resulted in a significant decrease in PT. Anugerah Dwi Pratama, it is necessary to carry out an assessment of the determining variables such as quality, product prices on sustainable buying interest, so that the company can continue to maintain and improve its existence. This research helps companies formulate problems to develop company development strategies.

As an effort to contribute to development in order to support sustainable development, it is necessary to have a good understanding of human resources and natural resources. One of them is by studying the relationship between humans and the environment, namely through ecoliteracy activities (literacy that studies humans and the environment) in schools which aim to equip students, so that students can have a good understanding of the environment. This study aims to describe ecoliteracy skills through environmental care activities at Cipanagon Elementary School, find out the inhibiting factors in the process of implementing ecoliteracy in schools, find out alternative solutions that teachers can do in implementing ecoliteracy in schools. This study uses a qualitative approach with descriptive analysis method. Data collection techniques used are through observation techniques, interviews and documentation. Based on the results of the study, it was stated that the ecoliteracy skills of Cipanagon Elementary School students through environmental care activities, had a percentage of 65% included in the good category so that these ecoliteracy skills were well applied at school. This cannot be separated from the teachers' strategies in shaping student character, and supporting the implementation of these ecoliteracy skills.

The optimization of ship crew changes and Maritime Employment Agreement (MEA) contracts implementation is a crucial challenge in the shipping industry. This abstract details a holistic approach to understanding the constraints, optimization strategies, and impacts associated with crew changes and MEA implementation. The literature review highlights constraints such as uncertainty in policy changes, bureaucratic obstacles, and resistance to change. To address these constraints, optimization strategies involve technology integration, risk management, enhanced communication, transparency in MEA, and investment in training and development. The positive impacts of optimization include improved operational efficiency, crew welfare, company reputation, onboard safety, and harmonious relationships. These strategies are expected to provide guidance for shipping companies to overcome challenges and improve the implementation of crew changes and MEA, creating a more efficient, stable, and sustainable shipping industry.

This research discusses the development of sustainable business models for MSMEs, Shrimp Crackers & Payus Mak Sah in the digital era. Qualitative methods are used with in-depth interviews and content analysis. The findings show that digital marketing strategies through Instagram (IG) and product catalogs have a positive impact on the development of this MSME business. Internal factors, such as knowledge and skills in digital marketing, as well as environmental support, play an important role in the development of this business. In addition, this research reveals the positive social influence of developing this sustainable business model in increasing the income and welfare of business owners, as well as expanding public awareness of local products. This research provides valuable insights for similar MSMEs in developing sustainable business models in the digital era.)

Ecological feminism is feminism that seeks to unite the demands of the women's movement with the ecological movement to realize a world and worldview that is not based on the domination of socio-economic and conceptual structures. Ecofeminism challenges the dominant paradigm that has perpetuated the oppression of women and the degradation of nature. Women's roles in both the domestic and public spheres intersect with the environment. Hence, of course, it can have positive and harmful environmental effects. This research uses a literature study method where several studies are related to the main principles of ecofeminism, historical development, and contributions to environmental discourse. This research reveals that women in various regions of Indonesia still need to be included in environmental management in terms of access, participation, control, and benefits. Thus, ecofeminism advocates for social and ecological justice, aiming for a more just and sustainable future for all. It concludes that women and men have equal roles in maintaining the environment for a sustainable life.  

Tourism is a creative economy-based service industry that is very important for the progress of the Unitary State of the Republic of Indonesia. Tourism in Indonesia has great potential and makes a significant contribution to the economy, job creation, infrastructure development and community empowerment, including in rural areas. With good and sustainable management, tourism can grow in a sustainable manner and provide long-term benefits. Selection of tourist attractions can be adjusted to the goals of each tourist. The tourist village is a tourist attraction that can be developed and can make a positive contribution to the people of Jombang. The tourist spot chosen in this research is Sumber Biru tourism area. The implementation method used in this study is a qualitative approach with types of observation, documentation, and literature studies to obtain information about the problems faced by blue tourism sources starting from tourism development such as repairing or updating photo spots and obstacles in tourism promotion. The population in this activity were managers and visitors to the Sumber Biru tourism area which had been analyzed by KKNT students. In this community service, the team hopes to contribute more to Wonomerto village so that it can have a positive impact on local residents, especially on Sumber Biru tourism.

Corruption is a form of dishonesty or criminal act committed by a person or an organization entrusted with a position of power, to obtain illicit profits or abuse of power for one's personal gain. Corruption can involve a wide range of activities including bribery, influence peddling and embezzlement and may also involve practices that are legal in many countries. Political corruption occurs when officials or other government employees act in an official capacity for personal gain. Corruption is most common in kleptocracy, oligarchy, drug-state, and mafia state. Corruption and crime are endemic sociological events that occur with regular frequency in almost all countries on a global scale in varying degrees and proportions. The latest data shows that corruption is on the rise. Each country allocates domestic resources for the control and regulation of corruption and crime prevention. The strategies undertaken in order to fight corruption are often summarized in the term anti-corruption. In addition, global initiatives such as the United Nations Sustainable Development Goals also have targets that are expected to substantially reduce corruption in all its forms.

Kerta Village is one of the villages located in Gianyar Regency. Along with the development of Kerta Village, currently Kerta Village already has a Waste Management Site (TPS). However, waste management in Kerta Village is not yet optimal. People still like to throw garbage carelessly and do not know how to handle waste, especially household domestic waste. This zero waste-based waste management training was held at the Penyabangan Banjar Hall, Kerta Village, Payangan District, Gianyar with the target being teenagers. The material presented to partners includes socialization of the concept of zero waste in waste management, counseling and training on waste segregation, training and demonstrations on making eco enzymes, and ends with a discussion or question and answer session. Waste management training activities for youth groups in Kerta Village were successfully carried out smoothly and were able to increase youth knowledge about waste management. Through this activity, youth are expected to become agents of change in creating a healthy and environment caring society that is sustainable.

This research aims to uncover the role of qualitative factors in driving the economic growth of Indonesia. The factors examined include community empowerment, business development, and the role of the manufacturing sector. Based on literature analysis, previous research, and relevant journals, the findings indicate that these factors have a significant influence in promoting inclusive, sustainable, and positively impactful economic growth for the society. Community empowerment through business development has been proven to enhance income, create job opportunities, and strengthen local-level economic growth. Research also indicates that the manufacturing sector plays a crucial role in generating value-added, absorbing workforce, driving innovation, and developing related sectors.

Green Economy is an economic approach that focuses on sustainable development and utilization of resources, by integrating economic, environmental, and social aspects by involving changes in mindset and lifestyle. With the expectation that people are expected to adopt sustainable behaviors and consumption such as reducing waste, supporting environmentally friendly products, and recycling. The main goals of a green economy are to reduce negative impacts on the environment, including reduction of greenhouse gas emissions, protection of biodiversity, conservation of water resources, and effective waste management.  Green economy not only focuses on environmental protection, but also involves social and economic aspects. This includes improving social welfare and improving quality of life through sustainable job creation, increased access to basic services, and community empowerment in decision-making that impacts the environment. There are several important aspects in realizing a green economy through policies and regulations to encourage the transition to a sustainable economy that considers environmental and social aspects that support the green economy in realizing the transition to a sustainable economy. The second is investment in renewable energy that uses energy such as solar power, wind power, hydroelectricity, biomass and geothermal energy. The third is sustainable infrastructure development, the fourth is community empowerment and the fourth is collaboration between the public and private sectors.