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This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.

Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products                                                                                                                                                     

Equitable economic development in Indonesia is an important strategic issue to improve people's welfare. The purpose of this study is to examine how equitable development can reduce regional economic disparities and improve people's access to essential services including infrastructure, healthcare, and education. The research methodology was a qualitative approach with a literature review, which involved collecting and evaluating information from various academic sources and government records. The findings of this study show that equitable development enhances local economic growth and job creation in addition to improving living standards for populations in less developed areas. In addition, equitable development contributes to social and political stability, reduces conflict due to inequality, and strengthens national unity. This research provides recommendations for more effective and sustainable development equity policies, involving the active role of local governments and communities to achieve equitable and inclusive economic growth across Indonesia.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

The operational license of PT Sarana Majukan Ekonomi Finance Indonesia (PT SMEFI) has been revoked through a Decree from the OJK Board of Commissioners with the number KEP-2/D.06/2024, which was issued on January 15, 2024. This decision was taken because PT SMEFI was declared a company whose condition could not be improved. Prior to the revocation of the business license and the decision was made, the OJK had classified PT SMEFI as a company under intensive supervision as a result of an overall evaluation of the company's health which was considered unfavorable. PT SMEFI has also received administrative sanctions in the form of a Third Warning due to violations of the provisions of the applicable provisions, namely regarding the Financing to Asset Ratio (FAR). Every action carries legal consequences that must be accounted for. Leasing, as a form of financing in the financial sector, is required to comply with existing regulations, including operational permits issued by the Financial Services Authority (OJK). Regarding permits, it is the legal basis for leasing companies to carry out their operations.

This study aims to describe the implementation of free acupuncture treatment as a form of community service carried out through collaboration between the Student Executive Board (DEMA) of the Islamic Economics College (STIES) and the Islamic Business Management Study Program in Trayeman Village. This free treatment is held to provide alternative health services to the underprivileged community, while introducing acupuncture as a non-medical treatment therapy that can help overcome various health complaints. The method used in this activity is direct treatment in the field by involving students and lecturers as medical personnel and companions. The results of the implementation of this treatment show an increase in public awareness of alternative medicine, as well as active community participation in the activity. The collaboration between DEMA STIES and the Islamic Business Management Study Program has also been proven to have a positive impact in terms of managing structured and well-coordinated community service activities. This activity is expected to be a model of community service that can be implemented more widely in various regions.

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

Stunting remains a serious health challenge in Indonesia. This study analyzes the role of Posyandu in reducing stunting in Sidomulyo Village, Cepiring Sub-district, Kendal District. Using analytical descriptive methods, this study evaluates program implementation, challenges and outcomes. Posyandu plays an important role in child growth monitoring, nutrition counseling, supplementation, mother-child health services, early intervention, and increasing community awareness. Collaboration with various parties, including KKN-T students, strengthens these efforts. Although comprehensive, there is still room for improvement, especially in integrating technology. This holistic and collaborative approach is in line with the Indonesian government's target of reducing the stunting rate to 14%.

Stunting remains a serious health challenge in Indonesia. This study analyzes the role of Posyandu in reducing stunting in Sidomulyo Village, Cepiring Sub-district, Kendal District. Using analytical descriptive methods, this study evaluates program implementation, challenges and outcomes. Posyandu plays an important role in child growth monitoring, nutrition counseling, supplementation, mother-child health services, early intervention, and increasing community awareness. Collaboration with various parties, including KKN-T students, strengthens these efforts. Although comprehensive, there is still room for improvement, especially in integrating technology. This holistic and collaborative approach is in line with the Indonesian government's target of reducing the stunting rate to 14%.

Dental and oral health is a vital aspect of overall health that supports functions such as digestion, speech, chewing, and enhancing an individual's self-esteem and quality of life. Currently, the rate of follow-up visits by elementary school students in the Lawanggintung Health Center area remains low, leading to unmet indicators for dental services. The main issue is that students do not adhere to their scheduled dental care appointments and are permitted to seek treatment at other healthcare facilities. This study aims to analyze the role of the health center in addressing dental health issues among children in schools and to investigate the efforts made by the health center for elementary school students who have not received dental treatment. The research method employed is qualitative with a descriptive approach, utilizing interviews, observations, and documentation. The findings indicate that the health center's role in managing children's dental health issues at schools is reasonably effective through promotive, preventive, and curative efforts. The initiatives for elementary school students who have not received dental treatment mainly include referrals, providing feedback to parents and school authorities, as well as health education.    

Regional economic development is significant in improving the community's standard of living. The success of this development depends on formulating and implementing policies that prioritize sectors with substantial competitive advantages. This research aims to analyze the base and non-base sectors that comprise the economy and the typology of leading sectors to be developed further in Kebumen Regency. The method used in this research is quantitative descriptive to describe the characteristics of Kebumen Regency's economic sectors systematically. The data used is secondary data obtained from the Central Bureau of Statistics (BPS) in the form of Gross Regional Domestic Product (GRDP) data for Kebumen Regency and Central Java Province in 2023. Three analytical tools are used to analyze the leading sectors: Location Quotient (LQ), Dynamic Location Quotient, and Sectoral Klassen Typology. The research results show that five leading sectors in Kebumen Regency are classified as base and prospective sectors, namely (1) Agriculture, Forestry, and Fisheries, (2) Wholesale and Retail Trade, (3) Transportation and Warehousing, (4) Government Administration, Defense, and Mandatory Social Security, and (5) Health Services and Social Activities.

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

This study investigates the impact of social protection expenditure on income inequality and Human Development Index (HDI) across multiple countries from 2000 to 2020. Using panel data regression analysis, the study explores whether higher public social spending on healthcare, education, and social services significantly reduces income inequality, as measured by the Gini coefficient, and enhances HDI. The results indicate a strong positive correlation between social protection spending and both reduced inequality and improved HDI. Specifically, countries with higher social protection expenditure, especially those with social-democratic welfare models, exhibit lower income inequality and higher HDI scores. The analysis also highlights significant country-level differences, revealing that while high-income countries with comprehensive social protection systems tend to perform better in terms of human development, low- and middle-income countries with limited spending face persistent challenges in reducing inequality and improving HDI. Further, the study discusses the mechanisms through which social protection policies influence human development, particularly through improved access to education, healthcare, and social services. The findings suggest that integrating social protection with broader economic policies can lead to sustainable reductions in inequality and improvements in human development outcomes. The study contributes to the existing literature by providing empirical evidence on the role of social protection in fostering inclusive growth and human development, emphasizing the need for more comprehensive and efficient social protection systems, especially in developing countries.

Generation Z, which includes individuals born between the mid-1990s and the early 2010s, faces various significant social and economic challenges in the modern context. This journal explores key issues faced by Gen Z, including mental health, education costs, job market uncertainty, and social isolation. Additionally, the research identifies the impact of social media and changing social values on their well-being. Through in-depth analysis, this journal proposes a series of mitigation strategies, such as enhancing financial education, improving access to mental health services, and providing skills training relevant to industry needs. By focusing on implementable solutions, this journal aims to offer valuable insights for educators, policymakers, and society in supporting Generation Z in navigating the complex challenges of the digital era.

Migration and remittances have long been recognized as critical components of rural development and poverty alleviation, particularly in developing countries. This study explores the impact of migration flows and remittance patterns on local economies, focusing on their role in poverty reduction, community resilience, and sustainable rural development. Migration, particularly rural-to-urban and international migration, brings significant financial flows in the form of remittances, which improve household welfare by supporting basic needs such as food, education, and healthcare. Moreover, these remittances often stimulate local investment, particularly in agriculture and small businesses, contributing to economic diversification in rural areas. However, the effectiveness of these financial transfers varies regionally, with some areas experiencing greater benefits than others due to differences in infrastructure, financial services, and migration policies. While remittances contribute to poverty reduction and socio-economic stability, they are often underutilized for long-term investments due to their primary use for consumption rather than productive projects. Government assistance programs, on the other hand, focus on structural poverty alleviation but often face challenges in terms of reach, effectiveness, and sustainability in rural areas. This study concludes with policy recommendations aimed at maximizing the impact of remittances, including reducing transaction costs, encouraging investment, and improving financial inclusion in rural communities. Additionally, it suggests further research into the role of migration policies in facilitating remittances and enhancing their developmental impact. The findings underscore the importance of integrating migration and remittance-focused strategies into national rural development plans to foster sustainable economic growth and reduce rural poverty.

This research is entitled Analysis of Waqf Land Management in Creating Community Welfare (Case Study of Mandiangin District). The research method used by researchers is a qualitative approach. The results of this research are: 1) The management of waqf land in Suka Maju Village includes: the waqf land manager receives waqf land from the community in Suka Maju Village, then the waqf land manager manages the waqf land, after that allocates the results of managing the waqf land to various community needs in Suka Maju Village. Meanwhile, the waqf land in Suka Maju Village itself comes from the community in Suka Maju Village. After the acceptance stage of the waqf land has been accommodated, the next stage is the stage of managing and allocating the waqf land which is distributed to the Suka Maju Village Government with the general aim of religious and public interests. There are 6 waqf lands in Suka Maju Village until 2023 which come from the Suka Maju Village community with different land sizes. Meanwhile, the use of waqf land in Suka Maju Village is used in 2 sectors, namely 1) Education sector. The waqf land collected in Suka Maju Village is used for the education sector with an area of 600m2, namely for the construction of elementary schools and PAUD. 2) Religious sector, waqf land collected in Suka Maju Village, is used for the religious sector with an area of 1200m2, namely for the construction of mosques and prayer rooms. 2) The impact of wakah land management in creating welfare for the people of Suka Maju Village can be seen from 4 indicators of community welfare, namely income, health, education and religion. In the dimension of health or care for the soul in an Islamic perspective, the role of waqf land in Suka Maju Village has not succeeded in realizing care for the soul as measured by the community's ability to easily get access to health cards, health access services and the ability to provide treatment if a family member is sick. In terms of the development of the educational dimension or maintenance of reason in the management of waqf land, the impact of waqf land in Suka Maju Village has been to be able to meet the educational needs of the village community in the form of sending children in Suka Maju Village to school at the formal education level. In the development of the income or asset maintenance dimension in asset allocation, the existence of waqf land in Suka Maju Village has not been able to provide an impact or contribution to the income of the community or the village government. From a religious perspective, the existence of a religious institution that stands on waqf land in Suka Maju Village has had a positive impact in improving community welfare in the religious sector in the form of increasing piety. Therefore, the Suka Maju Village Government has carried out the role of waqf land in the form of religious protection or hifdz a-din, namely creating prosperity from a religious perspective.

The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.