Publication Search

66,773 articles from 556 journals · 1,699 citations tracked

Showing 1-20 of 20

Analytics

Abraham, Agustinus

Jurnal Pendidikan dan Kewarganegara Indonesia 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research examines money politics as a root problem in Indonesia’s democratic system, focusing on the 2019 and 2024 general elections. Money politics refers to the practice of distributing cash or goods by candidates, campaign teams, or volunteers to influence voters’ political choices. This study employs a qualitative method with a literature study approach to analyze several cases that occurred across different regions in Indonesia. The findings reveal that money politics was widespread during both elections, with the main modus operandi involving the distribution of cash, basic goods, and facilities. This practice not only violates the principles of free and fair elections but also undermines citizens’ dignity, weakens popular sovereignty, and serves as a major driver of political corruption. Contributing factors include power ambition, vulnerable economic conditions, low political education, weak oversight, and entrenched transactional political culture. To address this issue, the research highlights the importance of political party reform and strengthening democratic education, particularly through civic education programs. These efforts aim to increase political awareness among citizens and improve the overall quality of Indonesia’s democracy.

Agustinus Abraham

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the increasing prevalence of premarital sexual behavior among Indonesian adolescents, including Catholic youths, which poses a significant challenge to the moral formation and faith development promoted by the Catholic Church. Using a qualitative method with a literature study approach, this research analyzes the phenomenon of adolescent free sex from the perspective of Catholic moral theology and family pastoral care. The findings reveal that the rise of free sexual behavior among adolescents is strongly influenced by curiosity, fragmented family structures, weak value-based sexual education, and the unregulated use of digital media. Moral theology views sexuality as a divine gift whose authentic meaning is realized only within the sacramental bond of marriage; therefore, premarital sex is considered a deviation from human dignity and the true nature of love. The study also highlights the essential role of the family as the Domestic Church in shaping conscience, character, and responsible sexual attitudes among youths. Pastoral strategies proposed include integral sexual education, strengthening parent–child communication in the digital age, and contextual pastoral accompaniment rooted in compassion, as emphasized in Amoris Laetitia. This research underscores the need for collaborative efforts between families, the Church, and educational institutions to guide young people toward a holistic understanding of sexuality, authentic love, and their Christian vocation in contemporary society.  

Agustinus Abraham

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Love plays a central role in Christian moral theology as the fundamental principle guiding human moral decisions and actions. This study aims to examine the meaning, concept, and role of love in moral theology, as well as its practical application in Christian life. Employing a qualitative method with a literature review approach, this research explores theological perspectives, Scriptural foundations, and the moral implications of love within the Christian tradition. The findings show that moral theology is inseparable from the nature of God as Love, and that love is not merely an emotion but a deliberate moral act oriented toward the good of others. Christian love, understood as agape, represents the highest form of selfless and sacrificial love and becomes the normative basis for moral judgment. Love gives meaning and value to human moral actions, shapes ethical principles, and directs believers to live according to God’s will. In moral practice, love enables Christians to act justly, uphold human dignity, and build harmonious relationships with God, others, society, and creation. The study implies the need for strengthening love-based moral formation within the Church and society, especially amid modern challenges and the growing distortion of love among young people. Future research is recommended to expand on interdisciplinary studies and contextual applications of love in various socio-cultural and religious settings.

Agustinus Abraham

Sukacita : Jurnal Pendidikan Iman Kristen 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the discipleship and character of the Samaritan woman as portrayed in the Gospel of John. The background emphasizes that discipleship is not merely about listening to Jesus’ teachings but involves a personal relationship, obedience, and life transformation. The Gospel of John offers a unique perspective by presenting that Christ’s disciples are not limited to men but also include women, as illustrated in the narrative of the Samaritan woman at the well. This research employs a qualitative method with a literature review approach, focusing on biblical texts and relevant studies. The findings reveal that the discipleship process of the Samaritan woman demonstrates a progressive transformation: from initial skepticism to faith and recognition of Jesus as the Messiah. This transformation unfolds through three key dimensions: the dialogue on living water, the understanding of true worship, and the testimony shared with her community. The Samaritan woman emerges as a genuine disciple through her faith, courageous witness, and role as Christ’s representative in proclaiming universal salvation. Her notable traits include openness, honesty, curiosity, courage, and willingness to change. The study highlights that the Gospel of John portrays discipleship as inclusive, affirming the role of women as models of faith. Its implications provide theological insight into the equality of disciples in Christ and offer relevance for today’s church in fostering participatory and transformative faith communities.

Fauriyatul Ilma; Siti Aisyah Siregar; Mega Cahya Dwi Lestari

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Children's needs Every individual has basic needs. And every child has special needs. Therefore, parents should understand what the basic needs of a child are. The basic needs of a child include 3 basic needs that are usually described, namely the needs of children in ASAH, ASIH, NURTURING. Needs are everything that man needs to sustain life and to obtain well-being and comfort. Abraham H. Maslow's Hierarchy of Needs takes the form of a pyramid: self-actualization, the need for appreciation, the need for belonging and love, the need for security (salvation), and physiological needs. This scientific paper uses the method of literature review and descriptive writing using primary and secondary sources. The results of this study show that the needs of a child must be considered by parents to achieve appropriate development for children based also on the Qur'an and health science.

Bayu Rizky Ananda; Agus Suriadi; Randa Putra Kasea Sinaga

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Indonesia, as an archipelagic country, has vast potential in marine resources; however, the welfare of poor fishing communities remains far from satisfactory due to various economic and social limitations. This study aims to analyze the economic and social needs of poor fishermen who face challenges such as low income, limited access to education and healthcare, and dependence on middlemen. The research was conducted in Paluh Sibaji Village, Pantai Labu Subdistrict, Deli Serdang Regency. The key informant was the Head of Paluh Sibaji Village, with three poor fishermen serving as main informants and fishermen’s families as additional informants. Data collection was carried out through literature review and field studies, including observation, interviews, and documentation. The data obtained in the field were then qualitatively analyzed until conclusions could be drawn. Based on the findings, the living conditions of poor fishermen in Paluh Sibaji Village reveal ongoing multidimensional economic and social needs. Referring to Sukirno’s (2005) theory of economic needs, it is evident that low per capita income, limited employment opportunities, unequal income distribution, and inadequate economic infrastructure persist. An analysis based on Abraham Maslow’s (1943) theory of social needs indicates that poor fishermen in Paluh Sibaji experience a sense of belonging and social bonds, love and affection, as well as social interactions within the community, although these remain limited and not yet optimal.

Pasaribu, Uswatun Rafi'a; Batubara, Vinjellina; Ahmad, Sophie meilatifah; Rangkuti, Rahmadsyah

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study examines the strategic role of euphemism in Abraham Lincoln’s Gettysburg Address, arguing that it was instrumental not only in managing collective grief but also in preserving the nation’s symbolic dignity. While much scholarship on the Gettysburg Address has concentrated on rhetorical artistry or historical significance (Wills, 1992; White, 2009), relatively few have analyzed it through the combined lens of sociolinguistics, specifically euphemism and face-work. Drawing on Allan and Burridge’s (2006) framework of euphemism and Goffman’s (1955) theory of face, this paper situates Lincoln’s speech within the broader sociolinguistic processes of healing, unity, and image restoration. Through a qualitative textual analysis, the study identifies three dominant euphemistic strategies: sanctification of sacrifice through sacred language, collectivization through inclusive pronouns, and redefinition of crisis as a “new birth of freedom.” These strategies operated at semantic, pragmatic, and sociopolitical levels to protect national face, transform perceptions of the Civil War, and realign public consciousness toward unity and resilience. Beyond historical interpretation, this research highlights the relevance of euphemism and face-work in contemporary political communication. Leaders in modern contextsfrom economic crises to global pandemics continue to rely on euphemistic  framing to manage uncertainty and inspire solidarity. By revisiting Lincoln’s address through this sociolinguistic perspective, the study demonstrates how language can simultaneously mitigate trauma, construct identity, and articulate a hopeful collective future.

Abraham, Agustinus

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

This research  examines the transfiguration of Jesus in the Synoptic Gospels, with particular emphasis on the theological distinctiveness of the Gospel of Mark. The study employs a qualitative method using a literature review approach, focusing on narrative analysis, textual comparison, and theological reflection. The analysis shows that although Matthew, Mark, and Luke present the transfiguration event, each Gospel offers distinctive features in wording, narrative structure, and theological emphasis. Mark presents the transfiguration in a concise form, portraying Jesus as the messianic Son of God and as a prophet like Moses, while highlighting the apocalyptic and symbolic aspects of this divine encounter. From Mark’s perspective, the transfiguration serves as a prefiguration of Jesus’ resurrection and a revelation of His messianic identity, which in the Greco-Roman context may be understood as apotheosis—the elevation of a human into divinity. This study affirms that the transfiguration in Mark is not only a historical event but also a theological event that encompasses eschatological and christological dimensions, as well as a reflection on divine hiddenness. In conclusion, the transfiguration is understood as a manifestation of Jesus’ hidden glory within suffering, confirming that the path to resurrection and glory must pass through the cross. This article contributes to biblical and theological studies by demonstrating how Mark articulates a unique christology, one that remains relevant for contemporary Christian faith and opens avenues for further exploration through apocalyptic theology and scriptural intertextuality.

Sitlong, Nengak I.; Evwiekpaefe, Abraham E.; Irhebhude, Martins E.

Journal of Computing Theories and Applications 2025 Universitas Dian Nuswantoro

The integration of Internet of Things (IoT) with cloud computing has revolutionized healthcare systems, offering scalable and real-time patient monitoring. However, optimizing response times and energy consumption remains crucial for efficient healthcare delivery. This research evaluates various algorithmic approaches for workload migration and resource management within IoT cloud-based healthcare systems. The performance of the implemented algorithm in this research, Hybrid Dynamic Programming and Long Short-Term Memory (Hybrid DP+LSTM), was analyzed against other six key algorithms, namely Gradient Optimization with Back Propagation to Input (GOBI), Deep Reinforcement Learning (DRL), improved GOBI (GOBI2), Predictive Offloading for Network Devices (POND), Mixed Integer Linear Programming (MILP), and Genetic Algorithm (GA) based on their average response time and energy consumption. Hybrid DP+LSTM achieves the lowest response time (82.91ms) with an energy consumption of 2,835,048 joules per container. The outcome of the analysis showed that Hybrid DP+LSTM have significant response times improvement, with percentage increases of 89.3%, 79.0%, 83.8%, 97.0%, 99.8%, and 99.94% against GOBI, GOBI2, DRL, POND, MILP, and GA, respectively. In terms of energy consumption, Hybrid DP+LSTM outperforms other approaches, with GOBI2 (3,664,337 joules) consuming 29.3% more energy, DRL (2,973,238 joules) consuming 4.9% more, GOBI (4,463,010 joules) consuming 57.4% more, POND (3,310,966 joules) consuming 16.8% more, MILP (3,005,498 joules) consuming 6.0% more, and the GA (3,959,935 joules) consuming 39.7% more. The result of ablation of the Hybrid DP+LSTM model achieves a 47.05% improvement over DP-only (156.57ms) and a 70.64% improvement over LSTM-only (282.41ms) in response time. On the energy efficiency side, Hybrid DP+LSTM shows 22.80% improvement over LSTM-only (3,671,51 joules), but 7.34% underperformance compared to DP-only (2,640,93). These research findings indicate that the Hybrid DP+LSTM technique provides the best trade-off between response time and energy efficiency. Future research should further explore hybrid approaches to optimize these metrics in IoT cloud-based healthcare systems.

Abraham, Agustinus

Berkat : Jurnal Pendidikan Agama dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article explores the spirituality of the bate symbol within the context of the blessing of Catholic church buildings in Tana Toraja as a concrete form of inculturation of the Christian faith into local culture. Originally, bate functioned as a religious symbol in traditional Toraja ceremonies for inaugurating tongkonan (ancestral houses). Over time, however, this symbol has been adopted and reinterpreted in Catholic liturgical celebrations, particularly during church blessing rituals. The study employs a qualitative method using a literature review and applies Paul Ricoeur’s hermeneutical framework, which consists of three stages: the world of the interpreter, the world of the text, and appropriation. The analysis reveals that bate can be understood as a cultural text rich in spiritual meaning. Traditionally, it symbolizes a connection between heaven and earth as well as cosmic power. Within the perspective of Christian inculturation, bate undergoes symbolic reinterpretation, representing values of faith such as the Trinity, the cross, the Eucharist, the Holy Scripture, and Jesus Christ as the mediator of salvation. The incorporation of bate in Catholic liturgy is not merely a cultural adaptation but a tangible manifestation of the encounter between faith and culture, achieved in a contextual and symbolic manner within Torajan society. This study affirms the significance of inculturation in proclaiming the Gospel in a way that is relevant and grounded, without compromising the core essence of Catholic faith. Furthermore, it recommends further research on other local symbols to enrich the dialogue between faith and culture in pastoral contexts.

Mintaria. M. Is Thomes; Damaris Advin Jeliner Nubatonis; Malik Bambangan

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

The covenant between God and Abraham serves as proof that God is a faithful God who never abandons His people, whether in times of joy or sorrow. This covenant is also one of the fundamental covenants in the Old Testament, with significant theological and historical implications. This article, we’re discusses and analyzes God’s covenant with Abraham and its implications for Christian faith today, based on Genesis 12:1-9. Through this covenant, God promises three main things to Abraham: numerous descendants, the promised land, and blessings for all nations. Futhermore, this covenant serves as the foundation of Israel’s identity and finds its fulfillment in Jesus Christ, as foretold in Genesis 3:15, namely the offspring that will be born a woman. This study serves as evidence and a model for Christians regarding Abraham’s obedience and steadfast faith, emphasizing that salvation in Jesus Christ is one of God’s fulfilled promises to Abraham. Thus, understanding this covenant strengthens the conviction that God remains faithful to His promises and that faith in Him is the foundation of true spiritual life for believers.

Befirman Jaya Laia; Gugun Gugun; Malik Bambangan

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

In a global context marked by religious pluralism, secularization, and a crisis of faith identity, a theological understanding of God’s covenant with Abraham (Genesis 12:1–3) becomes increasingly significant. The rise of postmodern thought has weakened grand narratives, including the theological narrative of Christianity, leading to a fragmented understanding of faith. This study aims to explore the theological, spiritual, and social implications of the Abrahamic covenant using a contextual hermeneutical approach that engages with the current socio-religious realities of Indonesia.The covenant highlights God’s unilateral initiative, a structure of blessing that encompasses personal, national, and universal dimensions, and a call to faith that demands obedience amid uncertainty. Its relevance is evident in shaping the church’s identity as a covenant community, fostering a holistic missional paradigm, and cultivating a spirituality rooted in divine grace. In the Indonesian context, the principle of “blessed to be a blessing” challenges the church to engage actively in social transformation and interfaith dialogue.This study also examines the covenant’s contribution to the development of ecclesiology, missiology, and Christian ethics, while reaffirming the importance of a faith grounded in trust rather than certainty. Through interviews and literature review, the research offers a theologically reflective and contextually grounded perspective. The findings demonstrate that the Abrahamic covenant is not only a historical foundation of Christian faith but also a spiritual blueprint for the contemporary church to respond to the challenges of the age with obedience, courage, and an inclusive missional vision

Nurazizah Nurazizah; Tresyca Ramadhini; Dhina Rahma Juliyanti; Abraham Koto; Rinavia Arlita

Journal of Student Research 2025 Pusat Riset dan Inovasi Nasional

This study aims to synthesize the results of previous research on Corporate Social Responsibility (CSR) and Financial Performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of CSR and Financial Performance issues. There are several parameters used, namely journal sources, variable mapping and theory and type of company, research approach.  The results of this study show that there are 30 articles originating from accredited national and national journals during the period 2020-2024. Stakeholder theory is the most widely used theory and the use of quantitative methods is dominant in CSR and financial performance.  Manufacturing companies are the most widely researched companies on CSR and financial performance issues. This study contributes significantly to the map of previous research in a structured manner in the form of a list of independent, dependent, moderating, and mediating variables as determinants, consequences, and moderation-mediation so that through the relationship map, this study provides input for CSR topics that still need to be explored. This study has limitations in that it is an interpretive study, so the findings are limited to the researcher's interpretation of the results of the literature review. Other researchers who conduct the same literature review may have different interpretations. In addition, the CSR study in this study only focuses on the field of management accounting so that other fields such as taxation and financial accounting need to be further explored in order to obtain a more comprehensive literature study.

Shofiyatuz Zahroh; Nailatun Nahdiyah

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the impact of family socio-economic conditions on the interest in learning of preschool children (ages 3-6) at KB Darussalam Sidoarjo. Interest in learning at an early age is an important foundation for children's cognitive and socio-emotional development in the future. However, this interest does not exist in isolation but is greatly influenced by the child's immediate environment, namely the family and its socio-economic conditions. Abraham Maslow's Hierarchy of Needs theory is used as a conceptual framework to understand how the fulfillment of children's basic needs, which is often related to socio-economic conditions, affects their motivation and interest in learning. This study employs a qualitative approach with a case study design, focusing on KB Darussalam Sidoarjo. Data is collected through in-depth interviews with parents/guardians and teachers, as well as participatory observation of children in the learning environment. The research results show that the socio-economic conditions of families have a significant and multifaceted impact on the learning interest of preschool children. Economic limitations can hinder the fulfillment of children's physiological needs and their sense of safety, which directly reduces their energy and focus on learning. In addition, socio-economic conditions affect the quality of parent-child interactions and the availability of learning stimulation at home, which are crucial to fostering a sense of love, belonging, and appreciation in children. An environment that inadequately supports basic needs tends to result in lower levels of interest in learning.

Dinda Rezika Shifa; Cantika Maharani; Nur Fadhillah Eka Putri

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to examine how the stories of the prophets in the Qur’an can serve as an effective medium for character building in children from an early age. The research is motivated by the growing need for character education amidst the moral challenges of modern times, and by the strong potential of prophetic stories to convey Islamic values such as honesty, patience, responsibility, and monotheism. A qualitative approach was employed through a literature review method. The findings indicate that the stories of Prophet Musa (Moses), Ibrahim (Abraham), Muhammad, and Yunus (Jonah) contain relevant and applicable character values for children. By presenting moral teachings through storytelling, these narratives allow children to internalize values in an engaging and meaningful way. When delivered according to the child’s developmental stage, prophetic stories become an educational tool that effectively nurtures religious, responsible, and noble character. This study is expected to contribute to the development of Islamic value-based character education models in both family and formal educational settings.

Dinda Rezika Shifa; Cantika Maharani; Nur Fadhillah Eka Putri

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine how the stories of the prophets in the Qur’an can serve as an effective medium for character building in children from an early age. The research is motivated by the growing need for character education amidst the moral challenges of modern times, and by the strong potential of prophetic stories to convey Islamic values such as honesty, patience, responsibility, and monotheism. A qualitative approach was employed through a literature review method. The findings indicate that the stories of Prophet Musa (Moses), Ibrahim (Abraham), Muhammad, and Yunus (Jonah) contain relevant and applicable character values for children. By presenting moral teachings through storytelling, these narratives allow children to internalize values in an engaging and meaningful way. When delivered according to the child’s developmental stage, prophetic stories become an educational tool that effectively nurtures religious, responsible, and noble character. This study is expected to contribute to the development of Islamic value-based character education models in both family and formal educational settings.

Majesty, Gilbert Timothy; Juaniva Sidharta

International Journal of Christian Education and Philosophical Inquiry 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This research aims to analyze the role of Abraham Kuyper's cultural mandate in the context of Christian Religious Education. Abraham Kuyper, a Dutch theologian and statesman, emphasized the importance of the cultural mandate as an integral part of the Christian faith, where believers are called to transform all aspects of life, including education, according to the principles of the Kingdom of God. This research uses a qualitative method with a theological-philosophical analysis approach to Kuyper's thought and its relevance to CRE. The research findings indicate that Kuyper's cultural mandate provides a strong theological foundation for CRE, emphasizing the integration of faith, science, and daily life. The concept of sphere sovereignty proposed by Kuyper also promotes a holistic approach in Christian Religious Education), where education focuses not only on spiritual aspects but also on the development of character, ethics, and social responsibility. Additionally, this study found that the implementation of the cultural mandate in CRE can strengthen Christian identity amidst pluralism and secularization. The implication of these findings is the importance of a CRE curriculum based on the Kuyperian vision, which emphasizes cultural transformation through education. This research contributes to the development of CRE that is relevant and contextual in addressing the challenges of the times.

Puling, Isak Petrus; BT, Abraham; Bambangan, Malik

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

The Book of Psalms is an important part of the Old Testament worship and theology tradition, reflecting the dynamics of human emotions in their relationship with God. Psalms 146-150 specifically highlight aspects of prayer and praise as expressions of joyful and hopeful faith. This study aims to interpret theologically how these five psalms describe the emotional response of believers to the work and character of God. With an exegetical and biblical theological approach, this study finds that Psalms 146-150 form a climax in the structure of the Book of Psalms, emphasizing the supremacy of praise as the primary form of worship. In addition, this study highlights how the emotional aspects of these psalms function not only as a reflection of individual faith experiences but also as a collective appeal for the community of believers. Thus, Psalms 146-150 emphasize that prayer and praise are the primary means of expressing the relationship between humans and God, while inspiring a spiritual life centered on worship.  

Novalius Abraham Bleskadit; Sapto Pramono; Ika Devy Pramudiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

Eka Rizki Meiwinda; Willy Wijayanti; Rahmawaty Hasibuan; Abraham Horisanto; Muhammad Deddy Syafrullah +1 more

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

The development of information technology is a challenge, so we are required to be able to adapt to improve our capabilities in the field of technology. The problem in orphanages is the lack of facilities, funds and volunteers to help improve skills. The aim of this service is to help orphanage children gain skills that can be used in the future. The training method used is lecture and direct practice. The children participating in the training welcomed this training activity happily, seen from the response when the training team carried out direct exposure and practice