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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

Meningkatnya transaksi e-commerce di Indonesia turut diiringi oleh lonjakan kasus penipuan dalam transaksi jual beli online yang secara tidak proporsional menyasar konsumen muda dengan literasi hukum yang minim. Penelitian hukum normatif-empiris ini mengkaji efektivitas intervensi pendidikan hukum terstruktur dalam meningkatkan pemahaman siswa Sekolah Menengah Kejuruan (SMK) terhadap kerangka hukum yang mengatur transaksi jual beli online di Indonesia. Dengan menggunakan desain kuasi-eksperimental pre-test dan post-test, data dikumpulkan dari 40 siswa SMKN 6 Kota Serang, Kecamatan Kasemen, Provinsi Banten. Program intervensi terdiri dari empat sesi terstruktur yang mencakup UU No. 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik sebagaimana diubah dengan UU No. 19 Tahun 2016, hak perlindungan konsumen berdasarkan UU No. 8 Tahun 1999, serta identifikasi tipologi penipuan yang lazim terjadi di platform jual beli digital. Analisis kuantitatif menggunakan uji t berpasangan (paired sample t-test) menunjukkan peningkatan skor pengetahuan hukum yang signifikan secara statistik (p < 0,001), dengan skor rata-rata naik dari 48,3 menjadi 76,9 (skala 100), menghasilkan effect size Cohen's d sebesar 2,37. Temuan kualitatif memperlihatkan meningkatnya kemampuan peserta dalam mengidentifikasi pola transaksi berindikasi penipuan serta menyebutkan upaya hukum yang tersedia berdasarkan hukum positif Indonesia. Penelitian ini menyimpulkan bahwa program pendidikan hukum terstruktur di tingkat sekolah menengah merupakan strategi efektif untuk mengurangi kerentanan remaja terhadap penipuan komersial digital, dan merekomendasikan pengintegrasian literasi hukum konsumen digital ke dalam kurikulum SMK nasional.

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Human Resource Management (HRM) plays a strategic role in enhancing organizational productivity through effective management of human capital. This study aims to analyze the influence of training and development, compensation, work environment, and work motivation on employee productivity. The research employed a quantitative approach using a survey method. The population consisted of employees at manufacturing companies in Banten Province, with a sample of 120 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression. The results showed that training and development (t = 4.071; sig. = 0.000), compensation (t = 3.397; sig. = 0.001), work environment (t = 3.384; sig. = 0.001), and work motivation (t = 3.046; sig. = 0.003) each had a significant positive effect on employee productivity. Simultaneously, the four independent variables explained 67.4% of the variance in productivity (R² = 0.674; F = 59.821; sig. = 0.000). These findings underscore the importance of integrated HRM practices in improving employee productivity and organizational competitiveness.

The development of an economic activity in a city is often one of the influences on changes in the use of residential space in the surrounding area. One of the phenomena that we can see in big cities in Indonesia is the use of residences as rental housing such as boarding houses and rents aimed especially at workers in foreign areas. This study aims to analyze the use of residential space by the community as temporary residence for employees of Mie Gacoan restaurant in Serang City, Banten, and see how it affects the spatial dynamics of the residential area. This study uses a primary and secondary data-based case study method with a qualitative descriptive approach. The results of the study show that the existence of economic activities around residential areas can encourage an increase in the need for temporary housing for workers in rural areas. This phenomenon makes some people take advantage of their residences by making them rental residences such as boarding houses and rented ones. This can affect the spatial structure of the residential area, such as increasing population density, increasing activities in the residential environment, and the presence of small economic activities by the community. Therefore, this phenomenon states that the development of economic activity in an urban area can trigger changes in the use of space in the surrounding residential area.

Tuberculosis (TBC) in children remains a serious public health problem in Indonesia, with the 0–14 age group accounting for 16.2% of total notified cases in 2024. The uneven distribution of cases across provinces is thought to be influenced by various social determinants, yet spatial studies specifically on childhood TBC at the national level remain scarce. This study aimed to analyze the spatial pattern of childhood tuberculosis cases and social determinants in Indonesia in 2024 using a spatial ecological design across 38 provinces. Analysis included descriptive statistics, thematic mapping using QGIS, Moran's I test, and Local Indicator of Spatial Association (LISA) with queen contiguity weighting matrix. Results showed a strong positive spatial autocorrelation with a Moran's I value of 0.612. High-high clusters were identified in DKI Jakarta, Central Java, Banten, and West Java, which simultaneously recorded high population density and low primary healthcare ratios. Territory-based interventions should be prioritized in these hotspot provinces.

Tuberculosis (TBC) in children remains a serious public health problem in Indonesia, with the 0–14 age group accounting for 16.2% of total notified cases in 2024. The uneven distribution of cases across provinces is thought to be influenced by various social determinants, yet spatial studies specifically on childhood TBC at the national level remain scarce. This study aimed to analyze the spatial pattern of childhood tuberculosis cases and social determinants in Indonesia in 2024 using a spatial ecological design across 38 provinces. Analysis included descriptive statistics, thematic mapping using QGIS, Moran's I test, and Local Indicator of Spatial Association (LISA) with queen contiguity weighting matrix. Results showed a strong positive spatial autocorrelation with a Moran's I value of 0.612. High-high clusters were identified in DKI Jakarta, Central Java, Banten, and West Java, which simultaneously recorded high population density and low primary healthcare ratios. Territory-based interventions should be prioritized in these hotspot provinces.

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

This research aims to analyze the effectiveness of the Trans Banten Program in supporting the development of public transportation in Serang City. The research uses qualitative methods with a case study approach. Data was collected through observation, interviews, documentation and literature study, then analyzed interactively. The research results show that the Trans Banten Program is quite effective in increasing community accessibility and mobility, especially towards areas of education, government and public services. This service also provides economic benefits through reduced transportation costs and is supported by facilities that are relatively comfortable and safe for users. In addition, the increase in the number of passengers shows the public's acceptance and need for public transportation. However, the effectiveness of the program is not yet optimal because there are still obstacles in the form of fleet limitations, inaccurate operational schedules, passenger density during peak hours, and limited service information. Therefore, it is necessary to improve service quality, add fleets, and strengthen information systems to support the sustainability and optimization of the Trans Banten Program as public transportation in Serang City.

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure, with Budget Surplus (SiLPA) as a moderating variable in district and city governments across Banten Province for the 2020–2024 period. The background of this research is driven by the high regional dependence on central government transfer funds and the suboptimal allocation of capital expenditure as a key indicator of regional development. This study employs a quantitative approach using secondary data from Local Government Budget Realization Reports (LRA), analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA) using statistical software. The results demonstrate that PAD has a significant positive effect on capital expenditure, whereas DAU and DAK do not show any significant influence. Furthermore, the interaction test reveals that SiLPA is unable to moderate the relationship between PAD, DAU, or DAK and capital expenditure. These findings indicate that regional fiscal independence, through the optimization of PAD, serves as the primary determinant for capital investment. The implications of this study suggest that local governments should further optimize local revenue potential to reduce dependency on transfer funds and improve budget management efficiency to support sustainable regional development.

This study analyzes the implementation of public service innovation through the E-TTSP application at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of Banten Province. Using a descriptive qualitative method, data were collected through interviews, observation, and document analysis. The results show that this digital system has significantly improved service quality and efficiency. Processing time was reduced from 7–14 days to only 2–5 days, while bureaucratic procedures were simplified. The system also enhances transparency, accountability, and accessibility, allowing users to apply online without visiting the office. Consequently, the investment climate improved, marked by a 28% increase in permit applications and a 35% rise in investment value within two years. However, challenges remain, including uneven network infrastructure, low digital literacy, and limited human resource capacity. It is recommended to improve infrastructure, provide continuous training, and intensify socialization. In conclusion, E-TTSP has delivered tangible benefits, yet sustainable development is necessary to ensure equal and optimal services for all.

This community service activity was carried out on 21 September 2024 at Banksasuci (Bank Sampah Sungai Cisadane), Cihuni, Gading Serpong, Tangerang Regency, as part of the SOUL PROJECT (Save Our Earth With Law) organized by the Student Executive Board of the Faculty of Law, UPN Veteran Jakarta. The program focused on urban planning and water management in relation to the impact of development on Cisadane River water quality. The Cisadane River is one of the most vital water sources in Banten Province, supplying raw water for PDAM, agriculture, fisheries, and industry. However, rapid urbanization—marked by dense residential sprawl and industrial expansion—has caused a significant and sustained decline in river water quality. Research shows that COD and BOD concentrations in the Cisadane River trended upward continuously from 2005 to 2012, driven by industrial effluents concentrated in Jatiuwung and domestic wastewater from slum settlements. Institutional management of the river remains fragmented across multiple agencies at city, provincial, and national levels with weak coordination. This activity engaged approximately 50 participants through legal education sessions, participatory field discussions, river cleaning, and tree-planting activities. Results indicate a significant increase in participant awareness of the link between spatial planning, infrastructure development, and river water quality. This program recommends integrated spatial governance and community-based monitoring as key strategies for protecting the Cisadane River ecosystem.

Human Resource Management (HRM) occupies a central position in driving organizational productivity by optimizing how human capital is managed. This research investigates how four HRM dimensions training and development, compensation systems, workplace conditions, and work motivation collectively shape employee productivity outcomes. A quantitative survey design was adopted, targeting permanent employees at manufacturing firms in Banten Province. Using purposive sampling, 120 respondents were recruited and surveyed with a validated structured questionnaire. Data were subjected to multiple linear regression analysis. Findings reveal that each predictor exerts a statistically significant positive influence: training and development (t = 4.071; p = 0.000), compensation (t = 3.397; p = 0.001), work environment (t = 3.384; p = 0.001), and work motivation (t = 3.046; p = 0.003). Taken together, the four variables account for 67.4% of the variance in employee productivity (R² = 0.674; F = 59.821; p = 0.000). These results affirm that a holistic, integrated approach to HRM is indispensable for elevating workforce productivity and strengthening organizational competitiveness.

Baros District has the potential for creative economy-based Micro, Small, and Medium Enterprises (MSMEs) products that need to be strengthened, including products from the agricultural, livestock, crafts, food, and various other types of trade sectors. This study aims to analyze and assess the steps for developing creative economy-based MSMEs in Baros District, located in Serang Regency, Banten. The method applied is a qualitative approach through observation, interviews, document collection, and using a SWOT Matrix analysis to identify the strengths, weaknesses, opportunities, and challenges faced in developing creative economy-based MSMEs in Baros District, Serang Regency, Banten. Data sources used include the Head of Baros District, local village heads, academics, MSME actors, employees from the Serang Regency MSME Office, and MSME observers. This study lasted for one year. The appropriate strategy for developing MSMEs in Baros District is the SO (Growth) strategy, which utilizes existing strengths to increase competitiveness. The research revealed that MSMEs operating in the creative economy sector in Baros District still face various challenges in developing their businesses, such as limited capital, the use of simple production equipment, suboptimal marketing, a shortage of skilled labor, and limited use of technology and copyright registration for their products.

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

Community service is a manifestation of the implementation of the Tri Dharma of Higher Education, oriented toward providing direct benefits to society. In the field of social services, community service activities play an important role in supporting public information transparency, particularly in the dissemination of social assistance programs and social welfare services. This article discusses the implementation of information publication for social programs managed by the Information and Documentation Management Officer (PPID) of the Social Affairs Office of Banten Province as part of a community service activity.The implementation method employed a descriptive qualitative approach through field activities conducted within the Community Work Practice (KKP) program. Data were collected through observation, interviews, and document review. The results of the community service implementation indicate that the PPID of the Social Affairs Office of Banten Province has utilized various communication media, both digital and non-digital, to publish information on social programs, thereby facilitating public access to information. This community service activity has had a positive impact on increasing transparency, accountability, and public trust in the implementation of social programs. Nevertheless, efforts to optimize the management and dissemination of information still need to be enhanced in order to reach all segments of society more effectively.

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and research results. This activity focuses on improving the quality of regional public services through transparency of information on governor's regulations at the Legal Bureau of the Banten Provincial Regional Secretariat. The problem faced by the community is that there is still limited access and understanding of various regional law products, especially governor's regulations related to the implementation of government and public services. The methods used in this activity include the preparation stage, implementation of socialization, delivery of information, and evaluation of activities to the community. The results of the activity show that transparency of legal information is able to increase public understanding of local government policies and encourage community participation in the process of implementing government. In addition, this activity also contributes to increasing public legal awareness and strengthening the relationship between the government and the community. Thus, information transparency is an important factor in realizing good and accountable governance, transparent, effective, efficient, and oriented to the public interest.

The development of information technology requires educational institutions to adapt so that administrative processes and internal management can run more effectively and efficiently. Islamic boarding schools as modern Islamic educational institutions are also not exempt from this need. This Community Service Program (PKM) aims to optimize computer networks and improve the understanding of pesantren staff regarding folder sharing systems, printer sharing, and data management ethics at Pondok Pesantren Modern Darel Azhar, Rangkasbitung, Banten. Implementation methods include initial observation, network design and installation, material delivery and training, data sharing system implementation, and technical evaluation. The results show that the pesantren now has a more organized, stable, and optimally utilized local area network (LAN). In addition, administrative staff gained a better understanding of computer network basics, data sharing systems, and digital data management ethics. This activity has a positive impact on the efficiency of pesantren administrative management and can serve as a model for implementing computer network technology in modern pesantren environments.