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This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Kabupaten Sidoarjo dengan jumlah mencapai 171.264 unit usaha pada tahun 2023. Sebagian besar pelaku UMKM masih menghadapi kendala berupa keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, serta minimnya pendampingan usaha. Pemerintah Kabupaten Sidoarjo menginisiasi Program KURDA SAYANG melalui Peraturan Bupati Nomor 8 Tahun 2025 yang dilaksanakan bersama BPR Delta Artha. Penelitian ini bertujuan mendeskripsikan dan menganalisis implementasi Program KURDA SAYANG menggunakan teori implementasi kebijakan Charles O. Jones yang meliputi aspek organisasi, interpretasi, dan aplikasi. Metode kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek organisasi didukung struktur kelembagaan yang cukup jelas, meskipun koordinasi dan sinkronisasi data UMKM belum optimal. Dari aspek interpretasi, regulasi program berkembang dari Perbup No. 95/2020, No. 52/2023, hingga No. 8/2025, namun masih terdapat perbedaan pemahaman kriteria penerima dan sosialisasi yang belum merata. Pada aspek aplikasi, program memberikan dampak positif terhadap kapasitas usaha, perluasan pasar, dan pertumbuhan omzet UMKM, dengan kendala kredit macet, minimnya pendampingan pascapencairan, dan monitoring berbasis dampak yang belum optimal.

Di era Industri 5.0, adaptabilitas tenaga kerja menjadi urgensi utama karena terjadinya pergeseran paradigma dari fokus pada otomatisasi dan efisiensi menuju kolaborasi harmonis antara manusia dan teknologi yang berpusat pada manusia (human-centric), berkelanjutan, dan resilien. Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 40 artikel jurnal nasional dan internasional yang diterbitkan tahun 2020–2025 dari basis data Google Scholar, Scopus, dan Garuda. Tujuan penelitian adalah mengidentifikasi strategi upskilling dan reskilling yang efektif sebagai mekanisme adaptabilitas tenaga kerja terhadap disrupsi AI dan otomatisasi. Hasil kajian menunjukkan bahwa: (1) kesenjangan keterampilan global merupakan ancaman nyata dengan 50% karyawan membutuhkan reskilling pada 2025; (2) strategi upskilling dan reskilling yang efektif mencakup pembelajaran berbasis proyek, microlearning, platform digital adaptif, dan kemitraan industri; (3) dukungan organisasi, kepemimpinan transformasional, dan budaya belajar berkelanjutan merupakan faktor penentu keberhasilan; serta (4) hambatan utama implementasi meliputi keterbatasan anggaran, resistensi perubahan, dan kesenjangan infrastruktur digital. Temuan ini menegaskan bahwa investasi pada pengembangan modal manusia melalui program upskilling dan reskilling merupakan imperatif strategis untuk menjaga ketahanan organisasi dan daya saing tenaga kerja di era transformasi digital.

Program Makanan Bergizi Gratis (MBG) diperkenalkan pada 6 Januari 2025 melalui Peraturan Presiden No. 83 Tahun 2024, menjadi salah satu inisiatif sosial terbesar di Indonesia dengan dana sebesar Rp71 triliun dan memperkirakan 82,9 juta penerima manfaat. Pengelolaannya ditangani oleh Badan Gizi Nasional (BGN) melalui SPPG. Studi ini menganalisis pemanfaatan TikTok sebagai alat transparansi dalam manajemen SOP MBG untuk meningkatkan akuntabilitas publik dalam konteks hubungan keuangan antara pusat dan daerah melalui DAK Nonfisik. Penelitian ini menerapkan pendekatan kualitatif deskriptif, melibatkan analisis dokumen dan konten publik di TikTok. Sumber data terdiri dari dokumen resmi BGN, Juknis No. 401.1 Tahun 2026, laporan dari ICW dan CISDI, akun TikTok SPPG, serta penelitian akademik. Validitas ditentukan melalui triangulasi serta analisis perbandingan. Temuan penelitian menunjukkan bahwa TikTok SPPG berperan dalam tiga dimensi transparansi: verifikasi di tingkat pusat, pengawasan lokal, dan akuntabilitas publik di tingkat nasional. Namun, ada empat tantangan utama, yaitu kurangnya konsistensi konten di berbagai akun SPPG, ketimpangan digital di daerah 3T, ketiadaan mekanisme tindak lanjut resmi, dan potensi kriminalisasi partisipasi masyarakat. Penelitian ini merekomendasikan model optimalisasi yang mencakup standardisasi konten, perlindungan partisipasi masyarakat, serta integrasi dengan sistem pengawasan resmi untuk memperkuat transparansi dan akuntabilitas MBG dengan pendekatan digital.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

Stroke remains one of the leading causes of mortality and disability worldwide, including in Indonesia. The increasing prevalence of stroke and Years Lived with Disability (YLD) reflects its growing health burden. This study aimed to analyze trends in stroke prevalence and YLD in Indonesia during 2021–2023 using data from the Global Burden of Disease (GBD). A quantitative descriptive design with an ecological and time-trend approach was employed. Secondary data were obtained from the GBD Results Tool and analyzed using R version 4.4.1. The analysis focused on major geographical regions across Indonesia. The results showed a gradual increase in both stroke prevalence and YLD during the study period. Java recorded the highest prevalence and YLD, while Maluku and Papua showed lower prevalence but greater variation in YLD. These trends were associated with urbanization, unhealthy lifestyles, hypertension, diabetes, and unequal access to healthcare and rehabilitation services. Pearson correlation analysis demonstrated a very strong association between stroke prevalence and YLD (r > 0.99) across all years. The findings highlight increasing stroke burden and regional disparities, emphasizing the need for equitable healthcare access, risk factor control, and strengthened post-stroke rehabilitation programs.

Vocational high school graduates are expected to master not only technical competencies but also interpersonal skills that support their readiness for the workplace. Field observations at SMK Pasundan 1 Bandung indicate that students in the Online Business and Retail (Bisnis Daring dan Ritel) program still show a low level of assertive communication, evidenced by their difficulty in expressing opinions confidently, refusing requests politely, and handling direct interaction with customers. This community service program (Program Kemitraan Masyarakat/PKM) was designed to develop students' assertive communication skills through the role-play method. The program consists of five stages: needs analysis, development of training materials and role-play scenarios, training and practice, evaluation and feedback, and continued mentoring. Students are placed in simulated roles such as seller, buyer, and observer in scenarios involving customer service, complaint handling, price negotiation, and teamwork. The information-dissemination approach combines material delivery, discussion, hands-on practice, and technical guidance. The program is expected to increase students' understanding of assertive communication concepts, strengthen their interpersonal communication skills, and provide an applied learning experience relevant to the demands of the retail and customer-service industry. The expected output of this activity is a scientific article published in a nationally accredited (Sinta) journal.

Low courage in arguing and high communication apprehension often become major obstacles for high school students when facing academic presentations. This Community Service (PkM) program aims to strengthen students' communicative rhetoric skills and public speaking abilities at SMA Negeri 11 Makassar. Based on a needs assessment, partner students need techniques for persuasive public speaking, self-evaluation tools for their communication performance, and strategies for managing mental anxiety. The program was carried out through a practice-based reflective workshop involving 25 students from the school's intra-organizational board. Quantitative evaluation results showed a significant improvement in students' speaking competence, with the average score increasing from 58.4 (pre-test) to 86.2 (post-test). This result recorded an increase in the score difference by 27.8 points, which is equivalent to a competence growth of 47.6%, with the students' classical completeness rate reaching 92%. Qualitatively, observations and interviews confirmed changes in students' speaking behavior, which became more organized, expressive, and varied, and they were able to reduce anxiety independently. A tangible output of this activity is the Pocket Guide for Practical Public Speaking Based on Reflective Practice for partner students.

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.

Gatot, a fermented-cassava food, is the culinary icon of Gatot Tourism Village in Sumberpucung Subdistrict, Malang Regency. Cafe Koka, the pioneering gatot business in the area, faces two problems that hold back its growth. Its drying process still relies on sunlight, so production stops during the rainy season and the failure rate reaches 30–40%, while product presentation lacks adequate display facilities, lowering its appeal and selling value. This community-service program installed a 5 kg-per-batch cabinet dryer and two display refrigerators, accompanied by dried-gatot packaging development and staff training. The work followed a Plan-Do-Check-Act cycle combined with participatory mentoring over eight months, evaluating production and marketing indicators. After the program, drying time dropped from 2–4 days to about 4–5 hours, the product failure rate fell to 8–10%, and drying uniformity rose to about 90%. On the marketing side, impulse purchases increased by more than 40%, customer satisfaction with product display reached 4.5 of 5 (n=50), and monthly revenue grew about 175% owing to the new packaged-gatot line. Combining production and marketing technology strengthened the self-reliance of this local-food micro-enterprise.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

This study aims to determine the effect of triangle pass and square pass training on passing accuracy among female futsal extracurricular participants at SMA Negeri 1 Cisaat. This study employed a quantitative method with a two-group pretest–posttest experimental design. The sample was divided into two groups: one group received triangle pass training, while the other group received square pass training. Data were collected through passing accuracy tests conducted before (pretest) and after (posttest) the treatment. The data were analyzed using paired sample t-tests and independent sample t-tests. The results showed that there was an improvement in passing accuracy in both groups. The triangle pass group increased its mean score from 62.40 to 78.20, while the square pass group improved from 61.80 to 73.50. Statistical analysis indicated that both training methods had a significant effect on passing accuracy (p < 0.05). Furthermore, there was a difference in effectiveness between the two methods, with triangle pass training being more effective than square pass training. In conclusion, both triangle pass and square pass training significantly improve passing accuracy; however, triangle pass training is more recommended as the primary method in futsal training programs.

This community service activity aimed to strengthen the readiness of outstanding students of State Polytechnic of Sriwijaya in the Pilmapres 2026 selection through structured mentoring on achievement portfolio, innovative product, and English presentation. The program was designed as a participatory capacity-building activity involving needs identification, portfolio clinic, innovative product mentoring, English communication practice, presentation simulation, and reflective evaluation. The activity was implemented through technical meetings, document review, discussion, presentation practice, and feedback sessions involving students, supervisors, and institutional stakeholders. The results indicate that the mentoring process helped students organize evidence of achievement, sharpen the problem-solution logic of their innovative products, improve presentation confidence, and understand the assessment orientation of Pilmapres. Documentation of the activity shows the stages of preparation, selection, product presentation, and award ceremony. The program implies that continuous institutional mentoring is essential to build an ecosystem of student achievement, innovation, and English communication competence in vocational higher education.Keywords: Pilmapres; outstanding student; portfolio; innovative product; English presentation

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

The iftar gathering within the Information Management academic community of Politeknik Negeri Sriwijaya was organized as a community service-based internal engagement activity to strengthen fellowship, interpersonal communication, and social concern. The program aimed to create a reflective and collaborative space for lecturers, staff, and students to build togetherness during Ramadan while reinforcing institutional values. The method consisted of coordination, preparation, implementation, documentation, and evaluation. The activity included opening remarks, informal dialogue, iftar, and social interaction among participants. The results indicate that the program contributed to improving collegial relationships, strengthening a sense of belonging, and encouraging social awareness among the academic community. The activity also provided a model of simple but meaningful institutional engagement that can be replicated in future academic and social programs. The implication of this activity is the need to maintain regular community-based programs as part of character development and organizational culture in higher education.

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.