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This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

Tanah ekspansif merupakan salah satu jenis tanah bermasalah yang memiliki potensi kembang–susut tinggi akibat perubahan kadar air, sehingga dapat menurunkan stabilitas konstruksi. Penelitian ini bertujuan untuk menganalisis pengaruh penambahan zeolit terhadap sifat fisik dan mekanik tanah ekspansif. Metode penelitian yang digunakan adalah eksperimen laboratorium dengan variasi kadar zeolit sebesar 0%, 5%, 10%, 15%, dan 20% terhadap berat kering tanah. Pengujian yang dilakukan meliputi batas Atterberg, pemadatan, dan kuat tekan bebas (UCS). Hasil penelitian menunjukkan bahwa penambahan zeolit mampu menurunkan indeks plastisitas tanah serta meningkatkan nilai berat isi kering maksimum dan kuat tekan bebas. Nilai UCS tertinggi diperoleh pada campuran zeolit 15%, yang menunjukkan adanya kadar optimum dalam proses stabilisasi. Peningkatan kekuatan tanah terjadi akibat proses pertukaran ion dan reaksi pozzolanik yang membentuk struktur tanah lebih padat dan stabil. Secara keseluruhan, zeolit memiliki potensi sebagai bahan stabilisasi alternatif yang ramah lingkungan dan efektif untuk memperbaiki karakteristik tanah ekspansif.

Bendung Ranggah merupakan bendung yang terletak di DAS Sungai Ngeluk, Desa Materaman, Kecamatan Gembong, Kabupaten Pati, Provinsi Jawa Tengah yang mengairi daerah irigasi seluas 1,163,20 Ha. Bendung Ranggah  memiliki kerusakan pada komponen struktural yang dapat menurunkan kinerja. Oleh karena itu, penelitian ini bertujuan untuk mengevaluasi kinerja Bendung Ranggah berdasarkan kondisi fisik komponen utama bendung. Metode penelitian menggunakan pendekatan kuantitatif melalui observasi lapangan, pengumpulan data primer dan sekunder, serta analisis pembobotan Analytic Hierarchy Process (AHP) guna menentukan tingkat kepentingan per komponen terhadap kinerja bendung secara keseluruhan. Hasil penelitian menunjukkan bobot komponen pada mercu sebesar 56,81%, bangunan pengambilan 24,10%, bangunan penguras 13,33%, dan sayap 5,76%. Berdasarkan analisis kondisi, Bendung Ranggah mengalami kerusakan sebesar 26,56% dan masuk dalam tingkat kerusakan sedang. Secara keseluruhan bendung masih berfungsi, namun memerlukan rehabilitasi struktural secara terencana dan berkelanjutan agar kinerja bendung mampu mendukung sistem irigasi secara optimal.

Pelayanan paspor bagi pemohon disabilitas di Indonesia, khususnya di Kantor Imigrasi Kelas I Khusus TPI Semarang, masih menghadapi kesenjangan signifikan dalam implementasi prinsip pelayanan publik ramah Hak Asasi Manusia (HAM), termasuk hambatan fisik dan prosedural. Meskipun ada kebijakan afirmatif, realitas di lapangan menunjukkan bahwa banyak pemohon disabilitas masih mengalami kesulitan. Kendala ini mencakup aspek normatif, kelembagaan, sumber daya, infrastruktur, dan budaya pelayanan yang belum sepenuhnya menjadikan HAM sebagai inti orientasi pelayanan publik. Penelitian ini bertujuan untuk mengetahui dan menggambarkan penerapan prinsip ramah HAM dalam pelayanan paspor bagi pemohon disabilitas di Kantor Imigrasi Kelas I Khusus TPI Semarang, serta mengidentifikasi kendala-kendala yang dihadapi dalam proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) untuk menggali dan menganalisis urgensi implementasi prinsip pelayanan publik ramah HAM, didukung oleh studi kasus kontekstual dari analisis kebijakan, laporan lembaga, dan publikasi daring. Penerapan prinsip keselamatan, kemudahan, kegunaan, dan kemandirian di Kantor Imigrasi Semarang menunjukkan arah positif dalam pelayanan paspor yang selaras dengan semangat pelayanan publik ramah HAM. Namun, implementasinya masih menghadapi kendala seperti keterbatasan standar teknis, kurangnya petugas terlatih, fasilitas fisik yang belum universal, dan orientasi kinerja yang fokus pada efisiensi administratif. Kantor Imigrasi Kelas I Khusus TPI Semarang telah berada pada jalur pelayanan publik yang inklusif dan berdimensi HAM, namun memerlukan penguatan melalui standar operasional eksplisit, pelatihan SDM berkelanjutan, penataan fasilitas universal, dan reformasi budaya pelayanan untuk mewujudkan pelayanan yang manusiawi dan nondiskriminatif.

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.

Pesatnya kemajuan teknologi digital telah mempercepat adopsi *Internet of Things* (IoT) dalam berbagai aspek kehidupan sehari-hari. IoT memungkinkan perangkat fisik untuk berkomunikasi dan bertukar data melalui konektivitas internet, sehingga proses menjadi lebih otomatis, efisien, dan responsif. Studi ini bertujuan untuk menganalisis pemanfaatan IoT dalam meningkatkan efisiensi kehidupan sehari-hari melalui pendekatan tinjauan pustaka. Metode penelitian yang digunakan adalah *Systematic Literature Review* (SLR), yang mengkaji dan menyintesis temuan dari berbagai studi terdahulu mengenai penerapan IoT di berbagai sektor, seperti rumah pintar (*smart home*), layanan kesehatan, transportasi, pertanian, dan pemantauan lingkungan. Hasil analisis menunjukkan bahwa IoT berkontribusi signifikan terhadap peningkatan efisiensi operasional, penghematan energi, perbaikan proses pengambilan keputusan, serta peningkatan kenyamanan pengguna. Terlepas dari berbagai manfaat tersebut, masih terdapat sejumlah tantangan, termasuk keamanan data, masalah privasi, interoperabilitas antarperangkat, biaya implementasi, dan ketergantungan pada infrastruktur internet yang stabil. Temuan studi ini menunjukkan bahwa IoT telah menjadi salah satu teknologi kunci yang mendukung transformasi digital dan peningkatan kualitas hidup. Pengembangan di masa mendatang diharapkan berfokus pada penguatan aspek keamanan, perluasan standar interoperabilitas, dan integrasi kecerdasan buatan (*artificial intelligence*) guna memaksimalkan efektivitas penerapan IoT dalam aktivitas sehari-hari.  

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

Sosis merupakan produk olahan populer di berbagai kalangan masyarakat yang sebagian besar menggunakan bahan baku daging sapi dan ayam yang harganya relatif mahal, hal tersebut  mendorong perlunya diversifikasi menggunakan sumber protein lain, seperti ikan. Penelitian ini bertujuan untuk menganalisis pengaruh penambahan pure kedelai terhadap karakteristik fisikokimia dan sensori sosis ikan lumi-lumi (Harpodon nehereus). Metode penelitian menggunakan Rancangan Acak Lengkap (RAL) faktor tunggal dengan enam taraf perlakuan perbandingan ikan lumi-lumi dan pure kedelai, yaitu K0 (300g:0g), K1 (250g:50g), K2 (200g:100g), K3 (150g:150g), K4 (100g:200g), dan K5 (50g:250g). Parameter yang diuji meliputi kadar air, abu, lemak, protein, karbohidrat, tekstur (penetrometer), dan uji organoleptik (hedonik). Hasil penelitian menunjukkan bahwa penambahan pure kedelai berpengaruh nyata terhadap seluruh parameter. Seiring meningkatnya proporsi pure kedelai, kadar air menurun (72,60% hingga 66,66%), kadar lemak menurun (5,14% hingga 0,37%), dan kadar protein menurun (7,17% hingga 4,37%). Sebaliknya, kadar abu meningkat (1,27% hingga 1,86%), kadar karbohidrat meningkat (13,80% hingga 26,72%), dan nilai tekstur meningkat (17,39 N/s hingga 18,48 N/s) yang mengindikasikan sosis semakin kenyal. Berdasarkan uji sensori, perlakuan K3 (150g ikan : 150g kedelai) merupakan formulasi terbaik yang paling disukai panelis dengan skor tertinggi pada atribut warna (3,60), aroma (3,48), tekstur (3,44), rasa (3,28), dan penerimaan keseluruhan (3,62). Secara umum penambahan pure kedelai efektif meningkatkan karakteristik fisikokimia dan penerimaan sensori sosis ikan lumi-lumi.  

Tape ketan putih merupakan produk pangan fermentasi tradisional yang dibuat melalui proses fermentasi beras ketan menggunakan ragi tape. Penelitian ini bertujuan untuk menganalisis pengaruh jenis kemasan daun dan konsentrasi ekstrak bunga telang (Clitoria ternatea L.) terhadap karakteristik fisikokimia dan organoleptik tape ketan putih. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) faktorial dengan dua faktor, yaitu jenis kemasan daun (K) (daun pisang, daun jati dan daun jambu air) dan konsentrasi ekstrak bunga telang (B) (0,5%; 1%; dan 1,5%) dengan tiga kali pengulangan. Parameter yang dianalisis meliputi kadar gula, pH, serta uji organoleptik warna, aroma, rasa dan tekstur. Data analisis menggunakan ANOVA pada taraf kepercayaan 95%. Hasil penelitian menunjukkan bahwa perlakuan jenis kemasan dan konsentrasi ekstrak bunga telang berpengaruh terhadap karakteristik tape ketan putih. Perlakuan terbaik diperoleh pada kemasan daun pisang dengan penambahan ekstrak bunga telang 0,5% yang menghasilkan pH dan kadar gula yang sesuai dan tingkat penerimaan panelis tertinggi.

This study aims to analyze the process and implications of changes in the General Budget Policy (KUA) and the Temporary Budget Priorities and Ceilings (PPAS) on the preparation of the Revised Regional Revenue and Expenditure Budget (APBD) for the Fiscal Year 2025 at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The research employs a qualitative descriptive approach using secondary data in the form of planning and budgeting documents as well as internship activity results. The findings indicate that the preparation process of KUA–PPAS has been conducted in accordance with applicable regulations, starting from planning based on RPJMD and RKPD, formulation by the Regional Government Budget Team (TAPD), and discussions with the Regional House of Representatives (DPRD), supported by the SIPD system. Changes in KUA–PPAS are influenced by internal factors such as discrepancies in revenue and expenditure realization, program shifts, and the utilization of budget surplus (SiLPA), as well as external factors including central government policy changes, macroeconomic conditions, and emergency situations.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

The fishermen's community in Tapak Village, Tugurejo Subdistrict, Semarang faces persistent economic vulnerability driven by fluctuating income, low financial literacy, and exposure to illegal online lending and digital financial fraud. This community service program aimed to strengthen the economic resilience of fishermen's families through participatory financial literacy education. Using a participatory-interactive approach involving coastal community members, the program delivered comprehensive financial literacy training tailored to the needs of coastal communities. Program effectiveness was measured through pre-test and post-test instruments. Results showed significant improvements in participants' understanding of cash flow recording, ability to differentiate needs from wants, household budget planning, and capacity to identify illegal online lending characteristics. This program confirms that context-based participatory education is effective in enhancing the financial capacity and resilience of coastal communities.

The development of information technology has brought major changes in government agencies managing data and information, including in the KPKNL office. Asset data management that is still done manually often causes various obstacles, such as recording errors, delays in preparing reports, and difficulties in data validation. These conditions can affect the effectiveness and efficiency of the ongoing administrative process. The development of this system is carried out by designing using UML, designing databases with ERD, and implementing web applications. The main features included in this web system are asset data, activity logs, asset monitoring, and asset reports. This web-based system makes it easier to manage asset data in the office at KPKNL. This improves employee work efficiency, reduces recording errors, and makes it easier for users to access information. With this web application, the asset data collection process runs faster, more integrated, and very well documented.

Ketidaksesuaian kualitas pada proses assembly sepatu kulit kerap memicu siklus rework berulang yang menguras sumber daya waktu maupun biaya produksi secara signifikan. Penelitian ini mengkaji mekanisme pengendalian cacat yang diterapkan pada Product D-01 di Lini C PT XYZ, dengan menggunakan DMAIC sebagai kerangka perbaikan utama serta Pareto, P-Chart, Fishbone Diagram, 5 Whys, Failure Mode and Effects Analysis (FMEA), dan Cost of Quality (COQ) sebagai alat pendukung. Data primer bersumber dari catatan produksi internal perusahaan, pengamatan lapangan, dan wawancara terstruktur bersama pengawas produksi dan staf quality control. Pengukuran baseline menunjukkan bahwa Lini C menyumbang volume cacat paling tinggi di antara seluruh lini yang ada, dengan Product D-01 mencatat 10.487 pair cacat dari total output 80.387 pair, sehingga menghasilkan defect rate sebesar 13,05%. Distribusi Pareto mengidentifikasi wrinkle, incorrect colour, dan not straight sebagai tiga kategori cacat paling kritis. Penilaian FMEA menetapkan Risk Priority Number tertinggi sebesar 245 pada perilaku operator yang terburu-buru selama proses lasting dan brushing. Tindakan korektif mencakup pemasangan SOP visual, implementasi checklist QC pra-shift, verifikasi kondisi mesin secara rutin, dan penyediaan sampel referensi warna serta bentuk yang terstandar. Pemantauan selama dua periode berikutnya mengkonfirmasi penurunan defect rate secara bertahap menjadi 12,80% dan kemudian 11,65%, disertai penurunan estimasi biaya kegagalan internal dari Rp 2,36 juta menjadi Rp 1,86 juta per periode.

Diabetes Mellitus (DM) adalah salah satu penyakit tidak menular yang prevalensinya terus meningkat, termasuk pada kelompok usia produktif. Deteksi dini melalui skrining glukosa darah sewaktu menjadi salah satu strategi penting dalam mengidentifikasi individu berisiko sehingga dapat dilakukan pemeriksaan konfirmasi dan penatalaksanaan lebih awal. Tujuan: untuk menganalisis hubungan antara hasil skrining glukosa darah sewaktu dengan kejadian Diabetes Mellitus pada kelompok usia produktif. Metode: Penelitian ini menggunakan desain observasional analitik dengan pendekatan cross-sectional. Sebanyak 30 responden usia 18–59 tahun yang mengikuti kegiatan Posbindu PTM di Desa Mandong dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Fisher's Exact Test dan Odds Ratio (OR) dengan tingkat kemaknaan 95% (? = 0,05). Hasil: Sebanyak 21 responden (70,0%) tidak mengalami DM dan 9 responden (30,0%) mengalami DM. Hasil analisis menunjukkan terdapat hubungan yang bermakna antara hasil skrining glukosa darah sewaktu dengan kejadian DM (p = 0,013). Responden dengan hasil skrining tidak normal memiliki kecenderungan peluang lebih tinggi mengalami DM (OR = 17,35; 95% CI: 0,90–336,24). Kesimpulan: Hasil skrining glukosa darah sewaktu berhubungan dengan kejadian Diabetes Mellitus pada usia produktif sehingga berpotensi dimanfaatkan sebagai metode skrining awal untuk mendukung deteksi dini di pelayanan kesehatan primer, yang selanjutnya perlu dikonfirmasi dengan pemeriksaan diagnostik standar.