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Public service delivery in taxation is a vital function of government in fulfilling citizens' administrative rights, particularly through the issuance of the Taxpayer Identification Number (NPWP). The quality of this service directly influences taxpayer satisfaction, understanding, and trust in tax institutions. This study aims to analyze the quality of public service in NPWP issuance at the Primary Tax Office (KPP Pratama) of Dumai City and to identify supporting and inhibiting factors affecting service implementation. This research employed a descriptive qualitative approach. Data were collected through observations, in-depth interviews with tax officers and taxpayers, and documentation studies. Data analysis was conducted using an interactive model consisting of data reduction, data presentation, and conclusion drawing. The assessment of service quality was based on the SERVQUAL framework developed by Zeithaml and Parasuraman, encompassing five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The results show that NPWP issuance services at KPP Pratama Dumai City are generally well implemented. Adequate facilities, adherence to standard operating procedures, responsive officers, data security assurance, and courteous service attitudes support service quality. However, challenges remain, particularly related to limited waiting room capacity during peak periods, varying levels of taxpayer understanding, and the need for clearer procedural information. Continuous improvement in communication, service management, and capacity planning is required to enhance public service quality.

The transport industry stands out as a crucial domain in bolstering Indonesia's journey toward economic revitalization, swift progress, and equitable distribution. At present, Indonesia is in the process of establishing a high-speed railway sector that adheres to global benchmarks. Rail-based transit systems exert considerable influence on the mobility of both individuals and commodities. Trains possess the capacity to convey substantial volumes of commuters and freight in one journey, thereby playing a role in diminishing operational expenses for transportation fleets. Braking is an important aspect of driving because it affects safety, vehicle control, and vehicle efficiency. In order to develop braking research, high-speed train braking test equipment is needed to describe the actual conditions during braking. High-speed trains are a type of train capable of traveling at speeds above 200 km/h. The braking applied to these high-speed trains involves several combined forces, including regenerative braking and pneumatic braking. In regenerative braking, deceleration occurs due to the conversion of kinetic energy into electrical power. This mechanism is carried out when the train is at an operational speed of 220 km/h until it decelerates to 160 km/h. Next, pneumatic braking was applied at a speed of 160 km/h until the train slowed down and came to a stop. This study shows how the calculation process was carried out using a scale of 1:4 at a speed of 160 km/h.

This study aims to identify the risks that will arise due to fraudulent practices and breach of contract will be carried out by clients during musyarakah financing. This text also aims to explore how the implementation of risk management can reduce the risks that will occur in the PT. BPRS Haji Miskin Pandai Sikek is a microfinance institution that aims to provide services to the underprivileged population in the Sikek area. In this study, the qualitative method was chosen by the author as the approach that will be used to carry out their research. In this paper, the author uses two types of primary data. Initially, primary information will be obtained directly from primary sources, such as written records and direct observations at the research site. Furthermore, primary information will be obtained through library studies or by referring to relevant books on Islamic banking and related subjects. In this study, the analytical method was used by the researchers. Based on the study, it was reported that fraud and default by customers in musyarakah financing present two types of risks, namely financing risk and operational risk. The implementation of risk management in musyarakah financing will be carried out by a specific PT company. In order to implement the precautionary principle, BPRS Haji Miskin Pandai Sikek utilizes the standard operating procedure (SOP) instructions that have been decided. The risk management process includes four stages, namely risk detection, risk assessment, risk management, and risk monitoring. The principle of the five Cs (character, capacity, capital, collateral and condition of economy) is used in this process.

The issuance of a Sailing Approval Letter (SPB) by the Office of Municipal Affairs and Port Authority (KSOP) is a crucial process that ensures that ships operating in Indonesian waters meet safety and seaworthiness requirements in accordance with applicable maritime regulations. This study was conducted against the background of the importance of SPB in providing legal certainty for all parties involved in shipping, as well as various obstacles faced in the issuance process at the Batam Special KSOP. This study aims to analyze juridically the procedure for issuing SPB in the Batam Special KSOP in order to obtain legal certainty, identify existing obstacles, and offer relevant solutions. The research methods used are normative juridical and empirical sociology. The normative juridical approach is carried out by analyzing related laws and regulations, such as Law Number 17 of 2008 concerning Shipping, Government Regulation Number 51 of 2002 concerning Shipping, and Regulation of the Minister of Transportation Number 39 of 2017 concerning Registration and Nationality of Ships. An empirical sociological approach is carried out through direct observation and interviews with KSOP officers, ship operators, and other related parties to get a practical picture of the implementation of SPB issuance in the field. The results of the study show that although the procedure for issuing SPB at the Batam Special KSOP is in accordance with applicable regulations, there are various obstacles such as limited human resources and equipment, ineffective coordination between agencies, and non-compliance of ship operators with regulations. To overcome these obstacles, efforts are needed to increase resource capacity, invest in technology, and improve coordination between agencies. Suggestions given include: (1) Batam Special KSOP needs to increase the number and skills of officers through training and recruitment, (2) The government should provide a budget for investment in modern equipment and technology, and (3) the community, especially ship operators, should increase compliance with regulations through participation in socialization and education programs. Thus, it is hoped that the SPB issuance process can run more effectively and efficiently, providing better legal certainty for all parties involved.    

Corruption is one of the major problems that hinder development and prosperity in Indonesia. In Batam City, the handling of corruption crimes is often not optimal, especially in the aspect of recovering illegally obtained assets. The Non-Conviction Based Asset Forfeiture (NCBAF) mechanism is one of the instruments that is expected to accelerate the process of recovering state losses without having to wait for criminal punishment. This research aims to assist in the regulation of NCBAF laws and standards in resolving corruption crimes in Batam City, as well as identify the obstacles faced and efforts that can be made to optimize their implementation. The research methods used are normative juridical and empirical juridical. The normative juridical approach is carried out by reviewing relevant regulations, including Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes, as well as related literature. The empirical juridical approach is carried out through case studies and interviews with law enforcement officials in Batam City. The results of the study show that although the NCBAF has been regulated in the regulations, its implementation in Batam City still faces various obstacles, such as lack of coordination between law enforcement agencies, high standards of proof, unclear legal procedures, and limited resources and technical capacity of the apparatus. Examples of corruption in infrastructure assistance, embezzlement of social funds, and corruption in the procurement of goods and services show that assets suspected of originating from criminal acts often cannot be immediately confiscated and utilized by the state. To overcome these obstacles, this study suggests increased coordination between law enforcement agencies through the formation of special teams, the preparation of clear standard operating procedures (SOPs), intensification of training for law enforcement officials, increased international cooperation, and community campaigns to increase public awareness and support. With these steps, the NCBAF is expected to become a more effective instrument in eradicating corruption and recovering state losses in Batam City.

The smooth operation of the ship is inseparable from the support of auxiliary aircraft with good work and maintenance systems. The compressor as a producer of compressed air which will be used for the initial ignition of the main engine, and auxiliary engines as well as working air services in the engine section and the deck section. Thus, maintenance needs to be carried out so that the required air capacity can be fulfilled at any time. For the smooth operation of the machine, good maintenance management is needed so that its condition is maintained and when it is used there are no problems and it can work optimally. Many experts say that how important it is to make a good maintenance management. The method used in this research is the field research method supported by conducting interviews with several parties related to the research topic and supported by library research methods. To carry out maintenance and repairs to the air compressor on the main engine at KM Umsini, it is necessary to carry out maintenance and repair management which includes planning, organizing, implementing and finally controlling. The suggestion that the author can convey is that the ship's crew, especially the engineers, learn correctly the workings or functions of the air compressor on the main engine so that when the ship is operating it experiences problems that can be resolved properly.

This study aims to examine whether leverage, profitability and operating capacity affect financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. The data used is secondary data obtained from www.idx.co.id website. Determination of samples in research using porpusive sampling methods with special criteria. The results of the analysis are known to be a significant value of  leverage of 0.000 < 0.05 with a calculation of -4.862 < table 1.992, so the variable leverage has a significant negative effect on financial distress conditions. The significant value on profitability is 0.000 < 0.05 with a count of 9,196 > table 1,992. So the probability variable has a significant positive effect on financial distress conditions. Significant value in Operating Capacity of 0.000 < 0.05 with a calculation of 8.422 > table 1.992, So operating capacity has a significant positive effect on financial distress.

Pentingnya menganalisis financial distress pada perusahaan adalah dapat mempertimbangkan suatu permasalahn pada keuangan yang timbul pada perusahaan yang akan berdampak secara langsung maupun tidak langsung terhadap operasional perusahaan, oleh sebab itu pemimpin perusahaan harus mengantisipasi kondisi tersebut. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi financial distress (studi kasus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2020-2022. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian menunjukkan bahwa variabel likuiditas berpengaruh posisitif signifikan terhadap financial distress. Variabel leverage berpengaruh negatif signifikan terhadap financial distress. Variabel profitabilitas berpengaruh positif signifikan terhadap financial distress. Variabel operating capacity berpengaruh positif signifikan terhadap financial distress. Variabel sales growth tidak berpengaruh terhadap financial distress. Variabel ukuran perusahaan tidak bepengaruh terhadap financial distress.

Real work education (KKN) is a service to the community carried out by students through the guidance of lecturers. This service aims to establish synergy between universities and the community, especially for students to apply the knowledge gained from higher education. In welcoming the month of Muharram, the people of Aek Godang have never celebrated 1 Muharram and also the MDA School in Aek Godang Village experienced obstacles because one of the facilities was that students did not meet the capacity they should have to carry out learning at the MDA. This research aims to practice 1 Muharram and also preserve MDA which is no longer operating. The results of this research reveal that: 1. The practice of Muharram 1 in Aek Godang village, Hulu Sihapas sub-district, North Padang Lawas Regency, namely the implementation of recitations by inviting teachers to deliver tausiyah regarding the Islamic New Year.2. Conservation of MDA Al ABROR Aek Godang Village, Hulu Sihapas District, North Padang Lawas Regency, namely socializing to children that studying religion is just as important as gaining general knowledge and also telling children that studying religion is an important thing because it is guides and also guidelines for the life of Muslims.