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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for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus.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.

This study aims to analyze the role of parents in improving children’s reading and writing literacy skills at SDN 08 Kurnia, Semedang Village, Kuala Behe Subdistrict, Landak Regency. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions based on the research findings. The results indicate that the role of parents in improving children’s reading and writing literacy skills in Semedang Village has not yet been fully realized. In terms of education, parental involvement remains limited due to a lack of understanding regarding effective learning support. In terms of motivation, parents have not consistently encouraged learning activities within the family. In terms of facilitation, the family’s economic constraints are one of the factors preventing the provision of literacy support materials, such as reading books and learning media. In terms of guidance, time constraints due to work demands have prevented the intensity of support for children’s learning activities from reaching its full potential. This situation is influenced by several factors, including internal factors such as parents’ educational backgrounds and family economic conditions, as well as external factors such as a surrounding environment that does not yet support a culture of literacy, the influence of peers, and the use of digital media. These factors have prevented the establishment of sustainable literacy activities within the family environment.

This community service program aimed to promote a community-based environmental care movement through the planting of productive trees in Meunasah Panggoi Village, Muara Dua District, Lhokseumawe City. The program was implemented over four weeks using a Community-Based Participatory (CBP) approach, actively involving local residents in the planning, observation, seedling procurement, tree planting, and initial maintenance stages. The observation results indicated that vegetation cover in the village was still limited, highlighting the need for sustainable greening efforts. A total of 25 productive trees, including mango, longan, coconut, guava, and avocado, were successfully planted at several strategic locations. The activity involved village officials, youth groups, and community members, thereby strengthening public participation in environmental conservation. The program not only increased vegetation cover but also reinforced the spirit of mutual cooperation, enhanced collective awareness of environmental preservation, and encouraged the productive use of available land. The productive trees are expected to provide long-term ecological, social, and economic benefits by improving environmental quality and generating harvests that can be utilized by the community. Therefore, community-based greening represents an effective strategy for supporting sustainable environmental development at the village level.

Land-use changes dominated by impervious surfaces in residential areas reduce the natural infiltration capacity of the soil and increase surface runoff, which may lead to flooding and waterlogging. This study aimed to design a rainwater infiltration well system as an effort to reduce surface runoff in Samudera Afroza 3 Housing Estate, Jambi City. A quantitative approach was employed through field surveys, hydrological analysis, soil permeability testing, GIS-based land-use analysis, and infiltration well design in accordance with SNI 8456:2017 and SNI 03-2453-2002 standards. Rainfall analysis was conducted using maximum daily rainfall data from 2014–2023, applying several probability distributions, with the Gumbel distribution identified as the most representative model. The results revealed that the residential area covers 8,104 m², with 91.84% of the land occupied by built-up surfaces, resulting in limited natural infiltration capacity. The average soil permeability value of 0.00024 m/s indicates favorable conditions for the implementation of infiltration wells. Based on the design calculations, 41 Type III infiltration wells are required, providing a total storage capacity of 289.665 m³ and an infiltration discharge of 0.0919 m³/s. The proposed infiltration well system is capable of reducing runoff volumes by 15.044%, 12.486%, and 11.223% for 2-year, 5-year, and 10-year return periods, respectively. Therefore, infiltration wells can be considered an effective alternative for water conservation and runoff management in residential areas.

Limited land availability is a major constraint in developing school infrastructure in active urban educational facilities. This study evaluates the classroom development plan at SDN 39 Lubuklinggau from the perspective of a planner, focusing on land limitation, functional needs, safety, constructability, and long-term building performance. A descriptive-evaluative approach was applied through technical observation, document review, alternative assessment, weighted scoring, and risk analysis. The results indicate that horizontal expansion is constrained by limited open space and may reduce internal circulation, student activity areas, and emergency space. Three alternatives were compared: horizontal expansion, building rearrangement, and a two-storey classroom scheme. The two-storey alternative obtained the highest score of 84, compared with 61 for rearrangement and 56 for horizontal expansion. However, its feasibility depends on further soil investigation, structural design, staircase and evacuation safety, utility coordination, construction phasing, and strict site safety control. The study recommends that the planner prioritize detailed site measurement, geotechnical investigation, detailed engineering design, construction safety planning, and post-construction functional evaluation. A vertical classroom strategy can be considered a rational solution for land-constrained schools when supported by accountable technical planning and integrated project control.

Agrarian conflict remains one of the most persistent issues in Indonesia, particularly involving indigenous communities, government institutions, and private corporations. This study aims to analyze the dynamics of agrarian conflict, the role of agenda control in policymaking, and the effectiveness of conflict resolution between the Soge Natarmage and Goban Runut-Tana Ai Indigenous Communities and PT Kristus Raja Maumere (Krisrama) in Nangahale Village, Sikka Regency. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observation, and document analysis, and were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal that the conflict is rooted in competing claims between the company's formal Land Cultivation Rights (Hak Guna Usaha/HGU) and the indigenous communities’ historical claims over customary land. The conflict resolution process has been largely dominated by a legal-formal approach that prioritizes HGU legality, while the recognition of indigenous land rights has received limited attention. The study further identifies the presence of agenda control and nondecision making practices that influence the direction of conflict resolution policies. Moreover, mediation efforts have not adequately addressed the root causes of the conflict because they remain focused on administrative and legal aspects rather than the social, cultural, and historical dimensions of indigenous communities. The study concludes that sustainable agrarian conflict resolution requires a more inclusive, participatory, and equitable approach through the recognition of indigenous rights and the involvement of all stakeholders in policymaking processes.

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

Analyzing the freshwater needs on Landing Platform Dock (LPD) type ships in the Amphibious Unit of Koarmada II, with a focus on the implementation of the Reverse Osmosis (RO) system to supply freshwater at sea. The problem faced is the limited supply of freshwater on ships operating far from external freshwater sources. This study uses a qualitative approach with interviews, observations, and documentation as data collection methods. The results of the study indicate that the RO system can improve the efficiency of freshwater supply, although technical challenges such as maintenance and crew training still need to be addressed. Optimal implementation of the RO system can support the logistical independence of the ship during long-term operations in remote waters. This study is expected to serve as a reference for the development of freshwater supply systems on Indonesian warships.

Artisanal and small-scale gold mining (ASGM) provides short-term income for rural communities but frequently creates environmental, safety, and governance problems when it operates outside formal control. This study aimed to analyze the existing condition of ASGM, identify the driving and inhibiting factors of its arrangement, describe the perceived impacts, and formulate strategic directions for ASGM arrangement in Karang Jaya District, North Musi Rawas Regency, Indonesia. A qualitative descriptive approach was applied using semi-structured interviews supported by secondary data on the study area, population, and agricultural land use. Twenty-two informants represented district officials, village officials, technical agencies, company representatives, community leaders, nearby residents, and ASGM actors. Data were analyzed through reduction, presentation, interpretation, and conclusion drawing. The findings show that ASGM development is driven by gold potential, mining history, household economic pressure, limited alternative employment, and weak field control. The main impacts include land degradation, open mining pits, landslide and occupational accident risks, and mercury-related water and soil contamination. The recommended strategy combines alternative livelihood development, skills training, local economic institutional strengthening, gradual area monitoring, land rehabilitation, and mercury-risk education.

Poor soil quality and inefficient nutrient utilization remain major constraints in tomato (Solanum lycopersicum L.) cultivation, often resulting in reduced plant growth, lower productivity, and suboptimal fruit quality. This study aims to evaluate the growth performance of rose tomatoes through the integration of open-field cultivation and hydroponic planting systems. The research methods included land preparation using the Pythagorean technique to ensure proper spacing and planting layout, the application of organic fertilizers to improve soil fertility, and the transition to a hydroponic drip irrigation system using rockwool as the growing medium during weeks 1 to 7 of plant development. Plant growth parameters, including plant height, leaf development, stem vigor, and overall plant health, were observed throughout the cultivation period. The results indicated that the combination of appropriate soil management practices and precise nutrient delivery in the hydroponic system significantly enhanced nutrient uptake and supported healthy plant growth. Furthermore, the drip irrigation system helped optimize water use efficiency while reducing nutrient losses. This integrated cultivation approach demonstrated its potential as an effective solution for maintaining crop quality and productivity, particularly in areas with limited land resources. Overall, the findings suggest that integrated management practices can provide a practical, efficient, and sustainable strategy for farmers seeking to improve horticultural production in modern agricultural systems.

Chili pepper (Capsicum annuum L.) is recognized as one of the horticultural commodities with significant economic value and an important contribution to food security in Indonesia. However, conventional cultivation practices still face various challenges, including limited land availability, climate uncertainty, and disturbances from plant pests and diseases. These conditions highlight the need for the implementation of innovative technologies to improve production efficiency while maintaining yield stability. One approach that has been increasingly developed is the hydroponic system, a cultivation technique that does not rely on soil as a growing medium but instead utilizes nutrient solutions as the primary source of essential elements. This article aims to examine various aspects of hydroponic chili cultivation, including the roles and benefits of the plant, different types of hydroponic systems, abiotic and biotic stress factors, and cultivation management strategies. Based on the review conducted, hydroponic systems, when supported by optimal nutrient management and environmental conditions, are capable of enhancing both the yield and quality of chili plants. Therefore, the development of hydroponic-based chili cultivation is considered to have promising prospects as a solution to support sustainable agriculture in the future.

Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

The urgency of this research lies in the increasing risk of flooding and air pollution in Makassar City due to rapid urbanisation and the uncontrolled growth of motorised vehicles. The purpose of this study is to analyse the potential of urban planning and sustainable mobility policies in reducing disaster risks and environmental impacts, and to formulate more adaptive and data-driven policy strategies. This study uses qualitative methods by collecting data through interviews, documentation, observation, and focus group discussions (FGDs). Key informants include the Environmental Agency, the Spatial Planning Agency, and the Makassar Regional Disaster Management Agency (BPBD), which have strategic roles in spatial planning policies, environmental management, and disaster mitigation. The study findings indicate that flood risk and air pollution in Makassar City are complex problems influenced by population growth, land conversion, vehicle density, limited drainage, climate change, and industrial waste. Although various urban planning policies have been implemented, their effectiveness remains limited due to implementation constraints. Therefore, an integrated approach that combines adaptive urban planning, environmentally friendly mobility, effective waste management, and community participation is needed. With a systemic and coordinated strategy, Makassar has the potential to reduce flood risk, reduce pollution, and create a safer, healthier, and more sustainable urban environment.

This study aims to analyze the implementation of educational marketing management in increasing the interest of new students at MTs Negeri 3 Bekasi City, with a focus on the application of the POAC management functions (Planning, Organizing, Actuating, Controlling). The study employs a descriptive qualitative approach using a case study design. Primary data were obtained through observation and in-depth interviews with the Madrasah Principal and the Vice Principal for Student Affairs, who serves as the Chair of the PMBM Committee, while secondary data were sourced from relevant journals and literature. The research results indicate that marketing planning was carried out systematically through the formation of the PMBM committee, academic, religious, and Quranic literacy selection processes, as well as the utilization of digital and print media. Organization involved all school components in a structured manner, while promotional activities highlighted students’ academic, non-academic, and moral achievements through social media and word of mouth. This strategy proved effective, as evidenced by the number of applicants far exceeding the admission quota. However, implementation still faces challenges related to funding, limited land availability, and public perceptions regarding the difficulty of the selection process, which are addressed through routine evaluations and collaboration with government agencies.

Soybean is an important food commodity in Indonesia because it is the main raw material for tofu and tempeh, two major protein sources widely consumed by the population. However, domestic soybean production remains far below national demand resulting in heavy dependence on imports. In contrast maize is increasingly preferred by farmers due to its higher productivity and a more stable economic value. Therefore, maize–soybean intercropping has emerged as a promising strategy to improve land-use efficiency while increasing soybean production without reducing maize cultivation. This study systematically mapped and synthesized maize–soybean intercropping research in Indonesia and conducted a meta-analysis of Land Equivalent Ratio LER values reported across studies. Literature searches using Scopus, Web of Science, and Google Scholar identified 179 eligible publications published between 1978 and 2023. Most studies focused on agronomic factors such as variety selection spacing arrangement and fertilizer management. Meta-analysis showed average LER values of 1.47 ± 0.046 for maize–soybean intercropping and 1.36 ± 0.081 for maize–mung bean intercropping indicating advantages over monoculture systems. However, inconsistencies in methodology and reporting standards limited study comparability and sustainability assessments. Future research should integrate ecological, social, and long-term economic indicators alongside standardized reporting frameworks to strengthen evidence-based intercropping recommendations nationally for sustainable agriculture.

The Aceh Tamiang region was one of the areas affected by the hydrometeorological disaster. The disaster not only caused damage to community facilities and infrastructure but also left behind dead soil deposits that were poor in nutrients, dense in texture, and less productive for supporting agricultural and plantation activities. Research was conducted to examine strategies for utilizing dead soil after flooding by processing it with organic materials so that it could be converted into organic fertilizer with utility and economic value. This research aimed to find environmentally friendly land rehabilitation solutions, increase soil productivity, and open new business opportunities for disaster-affected communities. The results showed that the combination of flood sediment soil with organic materials significantly increased nutrient content, improved soil structure, increased water holding capacity, and accelerated the growth of test plants compared to untreated soil. Furthermore, this program provides dual benefits: on the one hand, it serves as a post-disaster land rehabilitation solution, and on the other hand, it serves as an opportunity for an organic fertilizer business that can reduce the community's dependence on relatively expensive chemical fertilizers. The implications of this research are not only limited to the technical aspects of agriculture but also touch on the socio-economic dimensions of the community. Utilizing dead soil as organic fertilizer can strengthen local economic resilience, increase farmer independence, and encourage the creation of environmentally friendly, sustainable agricultural systems. Therefore, this strategy can serve as an innovative model for addressing the impacts of hydrometeorological disasters in other areas facing similar challenges.

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

Flooding in Aceh has become a recurring phenomenon that cannot be understood solely as a natural disaster but also as a result of human activities within modern society. This study aims to analyze flooding in Aceh through the perspective of Ulrich Beck’s risk society theory, focusing on how modernization, environmental change, and development policies contribute to the production of risk. This research uses a literature review approach by examining scientific articles published between 2021 and 2026 from indexed national and international journals. The analysis was conducted thematically to identify patterns, similarities, and research gaps. The findings show that natural factors such as high rainfall and atmospheric conditions act as primary triggers, while human activities including land-use change, river sedimentation, and ineffective policies significantly intensify flood risks. Flooding is therefore categorized as a manufactured risk produced by modern development processes. In addition, the impacts are not limited to ecological damage but also affect social and psychological conditions of society. These results indicate that floods should be understood not only from a technical perspective but also from a social perspective. The study implies that flood management requires a comprehensive approach integrating environmental sustainability, social awareness, and evidence-based policy to reduce both the impact and sources of risk in a sustainable manner.

This study examines the effectiveness of local government policies in infrastructure development and urban park management as multifunctional public spaces at Bundaran Besar Palangkaraya. Rapid urban development and increasing community needs for public spaces have encouraged the government to revitalize this area as a city landmark and social interaction space. This study uses a qualitative descriptive method with data collection techniques through literature review, observation, and documentation. The results show that the development and revitalization of Bundaran Besar have improved aesthetic quality, public facilities, environmental conditions, and social functions. However, several challenges remain, including limited accessibility for certain groups, suboptimal management and maintenance systems, and traffic and parking issues during peak hours. The analysis indicates that although government policies have contributed positively to the development of public spaces, their effectiveness is still not fully optimal. Therefore, stronger governance, community participation, and sustainable management strategies are needed to enhance the role of Bundaran Besar as an inclusive, functional, and sustainable public space.

The development of artificial intelligence (AI) has transformed organizational landscapes and driven fundamental changes in leadership practices and strategic management. This article aims to critically examine AI-based leadership by highlighting its opportunities, risks, and implications for strategic management. The study employs a qualitative literature-based approach using an integrative literature review strategy. The data consist of secondary scholarly literature relevant to AI, leadership, governance, innovation, and strategic management, which were analyzed through qualitative thematic analysis and conceptual content analysis. The findings show that AI-based leadership creates opportunities in the form of improved decision quality, faster strategic analysis, operational efficiency, stronger innovation, and enhanced organizational agility. However, AI integration also presents risks, including algorithmic bias, limited decision transparency, technological dependency, accountability challenges, and ethical concerns. This study confirms that AI does not fully replace human leaders; rather, it fosters a hybrid leadership model that requires technical, adaptive, transformational, and ethical capabilities. The study implies that the effectiveness of AI-based leadership depends on responsible governance, organizational cultural readiness, and balanced human–machine collaboration in supporting strategic management.