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Regional autonomy provides opportunities and challenges for local governments to manage and explore sources of Local Own-Source Revenue (PAD). Grobogan Regency still faces fiscal challenges because its dependence on transfer funds remains significant, while the capacity of its own revenue needs to be increased. This study aims to map the potential and performance of local taxes in Grobogan Regency in the context of fiscal decentralization and efforts to strengthen regional financial independence. The research uses a quantitative descriptive approach based on secondary data for the 2019–2024 period obtained from the Ministry of Finance. The analysis focuses on tax effectiveness, contribution, growth, and revenue projection. The results show that local tax performance is strong, with an average effectiveness rate of 119.99%. The Specific Goods and Services Tax is the largest contributor, reaching 44%, followed by PBB-P2 and BPHTB. The average growth of local tax revenue is 15.68%, although growth varies considerably across tax types, particularly the Non-Metal and Rock Mineral Tax, which reaches 786.63%. Revenue projections indicate an increase to IDR 277.20 billion by 2029. These findings highlight strong fiscal potential in Grobogan Regency but underline the need for tax diversification, digitalized administration, and taxpayer compliance to support sustainable fiscal growth.

The growth of the nickel mining industry in Indonesia, particularly in Southeast Sulawesi Province, has made this sector one of the main contributors to the Regional Gross Domestic Product (RGDP). However, the development of supporting infrastructure—especially mining haulage roads—still faces various risks that could potentially cause project delays and disrupt operational efficiency. Therefore, a systematic risk identification process is necessary to ensure that project implementation proceeds in accordance with established time, cost, and quality targets. This study aims to identify and assess risks in mining infrastructure development projects using a stakeholder-based approach. This approach is employed to gain an understanding of the risks that arise from the perspectives of the parties involved in the project. The results of this study describe the dominant risks that could potentially occur in nickel mining projects, namely opposition from the local community surrounding the project, conflicts with community organizations, denial of access to project roads, and disruption of project security due to inadequate security measures by authorities. It is hoped that these dominant risks can serve as a basis for developing effective risk mitigation strategies to support the successful and sustainable development of mining infrastructure.

This research aims to analyze students' learning climate through the application of the Project Based Learning (PjBL) in mathematics learning in class II of Public Elementary School 002 Palembang. This study used a qualitative descriptive method with the study subjects of grade II students. Data collection techniques are conducted through observation, interviews, and documentation. Data analysis is conducted through the stages of data reduction, data presentation, and conclusions drawn. Research results show that the application of the PjBL model is able to form a more conducive learning climate, characterized by increased focus, attention, and student involvement in the learning process. In addition, interactions between students are becoming more directed, group collaboration is getting better, and activities that interfere with learning can be minimized. Project-based activities involving kinesthetic activities such as shearing and sticking help students become more active, creative, and easier to understand the concept of right triangles more concretely. Student-centered learning also provides an opportunity for them to learn independently and in groups so that the learning experience becomes more meaningful. Thus, the application of the PjBL model can be an effective learning alternative in creating an active, conducive, and enjoyable learning atmosphere for elementary school mathematics and supporting the achievement of learning goals optimally.

The implementation of Occupational Safety and Health (OSH) is a crucial aspect in construction projects to minimize workplace accidents and improve labor productivity. This internship report aims to evaluate the implementation of the OSH system at PT. X on the RSPTN Universitas X Project. The methods used include field observations, interviews with related personnel, and documentation review. The results indicate that OSH implementation has been carried out through the provision of personal protective equipment (PPE), safety induction programs, installation of safety signs, and routine supervision. However, several violations in PPE usage were still observed. Consistent and continuous OSH implementation is necessary to achieve the zero accident target in the project environment.

The implementation of Occupational Safety and Health (OSH) is a crucial aspect in construction projects to minimize workplace accidents and improve labor productivity. This internship report aims to evaluate the implementation of the OSH system at PT. X on the RSPTN Universitas X Project. The methods used include field observations, interviews with related personnel, and documentation review. The results indicate that OSH implementation has been carried out through the provision of personal protective equipment (PPE), safety induction programs, installation of safety signs, and routine supervision. However, several violations in PPE usage were still observed. Consistent and continuous OSH implementation is necessary to achieve the zero accident target in the project environment.

This study analyzes the politics of spatial planning in the land-use conversion of the Bowosie Forest in Labuan Bajo as part of the National Strategic Project (PSN) for tourism development. The transformation of the forest into an economic tourism zone demonstrates that spatial planning is not neutral, but rather an arena of power relations among the state, investors, and local communities. Through regulatory instruments such as revisions of the Regional Spatial Plan (RTRW), ministerial decrees on forest release, and the granting of Management Rights (HPL) to BPOLBF, the state has facilitated tourism investment and the commodification of space. Using a qualitative approach and David Harvey’s theory of Accumulation by Dispossession, the study finds that these policies have produced three forms of exclusion: spatial exclusion (loss of access to land and water sources), political exclusion (limited community participation in decision-making), and economic exclusion (development benefits concentrated among investors). The village government occupies a structurally limited position due to the top-down nature of the policy framework. The study concludes that the conversion of the Bowosie Forest reflects a process of capital accumulation legalized through state regulation, highlighting the need for more inclusive and socially just spatial planning.

The development of esport has expanded beyond the entertainment industry and has increasingly become a strategic instrument in international relations, particularly in the practice of public diplomacy. Indonesia’s role as the host of the M4 World Championship 2023 represents a significant example of how esport events can be utilized to engage international audiences and project national roles. This study aims to analyze how Indonesia employed the M4 World Championship 2023 as a tool of public diplomacy. This research adopts a qualitative approach using a case study method. Data were collected from secondary sources through documentation and literature review, including official government publications, organizer reports, media coverage, and academic literature. The analytical framework is based on Nicholas J. Cull’s theory of public diplomacy, with a specific focus on the advocacy function and the cultural function. The findings indicate that the Indonesian government, in collaboration with non-state actors such as PBESI, the Ministry of Tourism and Creative Economy, and Moonton Games, strategically utilized the M4 World Championship as a platform to advocate Indonesia’s role in the global esports ecosystem and to promote Indonesian cultural elements to international audiences. The integration of cultural diplomacy elements in official events and promotional materials reflects the implementation of the cultural diplomacy function, while institutional narratives and policy support reflect the advocacy function. This study concludes that esport  events such as the M4 World Championship can function as an effective instrument of public diplomacy in enhancing Indonesia’s international engagement and visibility.

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

Model driven Development (MDD) has emerged as an efficient software engineering methodology that focuses on using high-level models as primary artifacts throughout the software development process. The methodology involves transforming abstract models into detailed designs, and eventually into executable code, with the assistance of automated tools. This study evaluates the impact of MDD on the Verification and Validation (V&V) processes within secure enterprise software systems. By comparing MDD-based projects with traditional code-centric development approaches, the study highlights the advantages of MDD in reducing verification time, minimizing defect leakage, and improving the traceability of security requirements. MDD significantly enhances V&V efficiency by automating key processes, which allows for earlier error detection and better resource utilization. Additionally, MDD strengthens security compliance by integrating security requirements early in the development lifecycle, ensuring better alignment between system requirements and their implementation. Despite the clear benefits, challenges such as the lack of standardized tools and the need for specialized expertise in model development were also encountered during the study. The findings of this research offer important insights for enterprise software development teams looking to adopt MDD for more efficient and secure V&V processes. Future research should focus on the long-term impact of MDD on security compliance, as well as its adoption across different industries, to fully understand the practical benefits and challenges of implementing MDD in diverse real-world environments.

The increasing demand for rapid software delivery has led to the widespread adoption of Continuous Integration (CI) and Continuous Deployment (CD) pipelines. These pipelines automate the processes of code integration, testing, and deployment, significantly improving the speed and reliability of software development. However, traditional CI or CD pipelines often overlook security testing, leading to vulnerabilities in the deployed software. To address this gap, this study proposes an integrated framework that embeds automated security testing within the CI or CD process. The framework incorporates security testing tools such as Static Application Security Testing (SAST), Dynamic Application Security Testing (DAST), and Vulnerability Assessment and Penetration Testing (VAPT) to ensure continuous security checks throughout the development lifecycle. The experimental results show that the proposed framework enhances early vulnerability detection, with detection rates increasing from 30% to 70%. Additionally, the framework reduces deployment failures from 50% to 20%, demonstrating its effectiveness in improving software dependability. While the integration of automated security testing adds a slight 5% increase in pipeline execution time, this minimal impact does not significantly affect the overall speed of the pipeline. The proposed approach successfully balances security and efficiency, ensuring that software is both secure and delivered at high speed. This research highlights the importance of integrating security into CI or CD pipelines and demonstrates that it is possible to achieve high security without sacrificing the speed of software development. The study also discusses the practical implications for software development teams and suggests areas for future research, including the integration of advanced AI-driven security testing tools and the expansion of the framework's applicability across different software projects.

Radiographic examination of the wrist plays a crucial role in diagnosing fractures, particularly in traumatic cases, and requires precise projection selection, proper immobilization, and adequate radiation protection to obtain high-quality diagnostic images. In theory, wrist radiography commonly includes anteroposterior (AP) and lateral projections; however, observations at the Radiology Installation of RSU PKU Muhammadiyah Delanggu showed that fracture examinations are generally limited to posteroanterior (PA) and lateral projections. This difference highlights a gap between theoretical recommendations and clinical practice, as several references emphasize the importance of projection variation to enhance diagnostic accuracy. This study aimed to describe the wrist joint radiographic examination procedures for fracture cases at RSU PKU Muhammadiyah Delanggu and to examine the immobilization techniques applied during the procedure. A descriptive qualitative design with a case study approach was used, conducted from May to June 2025. The subjects included three radiographers, while the object of study was wrist radiography in fracture cases. Data were obtained through direct observation, interviews, and documentation, and analyzed descriptively. The findings showed that PA and lateral projections were consistently used, with immobilization achieved using sandbags and foam pads to ensure stability and minimize motion artifacts. Radiation protection was implemented through lead aprons, collimation, and appropriate exposure adjustments. Overall, the procedures followed established radiography guidelines, particularly the Bontrager standard, ensuring both diagnostic quality and patient safety.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

To improve the competitiveness and well-being of local communities, the growth of community-based village tourism requires the assistance of digital technology. Although Sugihen Village has significant potential for natural and cultural tourism, the use of digital technology in tourism administration and promotion is still minimal. The objective of this community service project is to utilize digital technology to transform community-based tourism in Sugihen Village. The approach used was Participatory Action Research (PAR), which included the stages of needs analysis, digital literacy training and capacity building, implementation of digital tourism technology, mentoring, monitoring, and evaluation. The results of the community service included increased community digital literacy, a stronger position of the Pokdarwis institution in tourism management, and a shift in community perspectives on the use of digital technology as a consequence of the community service activities. In addition to being a marketing tool, digital technology also empowers the community in independent and sustainable tourism management. This activity concluded that the independence of the Sugihen Village community can be strengthened and community-based tourism can be transformed through the use of digital technology accompanied by a participatory approach.

This community service project aimed to strengthen the capacity of Posyandu cadres in performing early detection of child growth and development (SDIDTK) through a community-based intervention at Babadan Health Center, Indramayu. Limited knowledge, lack of assessment tools, and minimal continuous assistance were identified as key problems among cadres. The intervention involved training, mentoring, simulation practice, and monitoring–evaluation using participatory and human-centered approaches. Thirty cadres participated in the program. The results showed an improvement in cadres’ understanding of SDIDTK concepts, increased ability to conduct stimulation and screening using KPSP, and enhanced readiness to educate parents during Posyandu activities. This community-based approach successfully strengthened cadres’ competency and supported optimal child development monitoring in the community. The program is recommended to be continued through periodic mentoring and integration with local health programs.

This study aims to implement the Christian Religious Education and Character Education (PAK) teaching module in grade V of SDN 1 Sabaru, Palangka Raya, with a focus on the topic “Jesus Was Crucified, Died, and Risen for Me.” The learning process is designed to support students’ spiritual and character development through an interactive and project-based approach. Teaching methods include group discussions, the use of miniature media as visual learning aids, collaborative activities, and guided reflection on Christian values relevant to students’ daily experiences. The results of classroom observations show that most students are active, enthusiastic, and involved in the learning process, able to understand the theological meaning of the crucifixion, death, and resurrection of Jesus, and apply the values of love, gratitude, and responsibility in everyday life. Obstacles found include a lack of self-confidence in some students and less optimal group dynamics during activities. These findings serve as important evaluation materials for improving the effectiveness of future learning implementation

Abstract. This study originates from the low awareness among early childhood learners regarding the importance of consuming nutritious and minimally processed Real Food. The purpose of this design project is to create an engaging educational medium in the form of a 2D animation titled “Kebun Imajinasi: Teman Realfoodku” to introduce the concept of Real Food to five-year-old children. A mixed-method approach (qualitative and quantitative) was applied through observation, interviews, and questionnaires involving children, parents, and professional animators. The collected data served as the foundation for designing characters, storylines, illustration styles, colors, and audio suitable for young audiences. The results show that 2D animation featuring bright visuals, playful characters, and educational narration effectively increases children’s interest and understanding of healthy food. The implication of this study highlights the potential of animation as an effective visual communication tool to promote nutritional education and healthy lifestyle habits from an early age.

This study aims to comprehensively identify and map various models, strategies, and approaches to Christian Religious Education (CRE) learning that integrate digital technology with Christian values and their relevance to the formation of moral character in Generation Z, and to analyze Christian principles that need to be maintained along with innovative learning strategies to overcome the moral challenges of Generation Z in the digital era. This research uses a literature review method by analyzing 25 scientific journal articles published in 2023-2025 through thematic analysis techniques. The results show that there are five models of digital technology integration in CRE learning: platform-based digital learning, contextual-digital learning, collaborative-participatory learning, artificial intelligence-based learning, and hybrid learning. Implementation strategies include the use of interactive multimedia content, social media ministry, online learning communities, digital project-based learning, and immersive technology. Christian principles that need to be maintained include the supremacy of God's Word, learning centered on relationship with God, the importance of faith community, digital integrity, and balance between digital and direct spiritual experiences. This research provides theoretical contributions in the form of comprehensive mapping of technology integration in CRE and practical contributions in the form of recommended learning strategies that can be implemented to shape the moral character of Generation Z in the digital era.  

Islamic Religious Education plays a pivotal role in the formation of students’ character, particularly within the setting of vocational health education. In light of the introduction of the Love-Based Curriculum initiated by the Indonesian Ministry of Religious Affairs, there is a pressing need for instructional strategies that effectively integrate the values of love, compassion, tolerance, and empathy into PAI teaching. This study seeks to provide a comprehensive description and critical analysis of the love-oriented PAI learning model implemented at SMK Kesehatan Athalla Putra Palembang, while also examining the challenges encountered and the solutions undertaken in its execution. The research adopts a qualitative field study approach, with data collected through classroom observations, in-depth interviews with teachers and students, as well as document analysis. The findings indicate that several strategies have been employed, including interactive lectures, collaborative group discussions, socially oriented project-based learning, and the utilization of media designed to promote compassion. The successful implementation of the Love-Based Curriculum in this context is shaped by factors such as teacher competence, institutional support, and the adequacy of educational facilities. Nevertheless, a number of obstacles were identified, namely time constraints, limited professional training for teachers, and resistance to pedagogical change. Despite these challenges, the applied strategies proved to be effective in enhancing both student motivation and character development. Accordingly, it is recommended that the institution reinforce teacher professional development programs, establish a more structured syllabus, and institutionalize love-based values within both assessment practices and the broader school culture.

The Merdeka Curriculum policy, initiated by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), marks a significant paradigm shift in the Indonesian educational landscape. This curriculum emphasizes student-centered learning, flexibility, and the development of competencies according to students' interests and talents. This study aims to critically analyze the relevance of the philosophy of progressivism, pioneered by John Dewey, as a conceptual foundation for the implementation of the Merdeka Curriculum. Using a systematic literature review method on 15 Sinta indexed scientific journals (minimum Sinta 4) published between 2018-2024, this study examines the alignment between the core principles of progressivism such as experience as the basis of learning (learning by doing), the teacher's role as a facilitator, problem-solving, and democratic education and the essence of the Merdeka Curriculum policy. The analysis reveals a strong alignment between the two concepts. Project-based learning, content differentiation, and formative assessment within the Merdeka Curriculum are concrete manifestations of progressive ideas. However, this study also identifies implementation challenges, such as teacher readiness, school culture transformation, and resource availability, which can hinder the internalization of this philosophy at the practical level. It is concluded that a deep understanding of the philosophy of progressivism by stakeholders, especially educational managers and teachers, is crucial to ensure that the Merdeka Curriculum becomes not just an administrative change, but also a substantive and sustainable pedagogical transformation.