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This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

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.

The socialization of Sultan Muda Sumsel Super Apps for OPD administrators was conducted to improve the capacity of administrators in managing website-based application content, data, and service information. The activity responded to the need for coordinated digital governance in supporting the 100,000 Sultan Muda program and the development of young entrepreneurship services in South Sumatra. The method consisted of need identification, material preparation, socialization, direct practice, and evaluation through discussion and technical assistance. The results show that the activity strengthened administrators’ understanding of application objectives, content management procedures, data accuracy, and follow-up mechanisms for digital publication. Documentation of the activity also reflects active mentoring, practical simulation, and coordination among stakeholders. The implication of this activity is the importance of continuous capacity building for OPD administrators to ensure that public digital service platforms are informative, updated, and aligned with institutional objectives.

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 examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

Irrational drug use remains a common health problem in the community, including the use of medications without following dosage instructions, discontinuation of treatment before completion, the use of antibiotics without prescriptions, and improper drug storage. These problems were also identified among residents of Candirejo Village, West Ungaran District, who still have limited knowledge regarding the safe use of daily medications. This community service activity aimed to improve public knowledge and awareness regarding rational and safe medication use. The implementation methods included program socialization, health education sessions, distribution of educational media in the form of leaflets and posters, and evaluation through question-and-answer sessions and simple quizzes. Educational materials covered how to read medication labels, proper dosage and duration of use, differences between over-the-counter drugs and prescription drugs, risks of antibiotic misuse, and proper medication storage methods. The results of the activity showed an increase in community understanding regarding medication use instructions, the importance of reading labels, the dangers of using antibiotics without prescriptions, and correct drug storage practices. Participants also demonstrated high enthusiasm and active participation during the activities. This program is expected to improve community health literacy and encourage more appropriate, safe, and responsible medication use behavior in daily life.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

Community participation is an important factor in supporting the success of village infrastructure development. This study aims to analyze community participation in infrastructure development in Kila Village, Aimere District, Ngada Regency. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation involving village officials, community leaders, and local residents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings reveal that community participation in infrastructure development has not been evenly distributed across all stages of development. Participation at the planning stage remains relatively low due to limited community involvement in development planning meetings. In contrast, participation during the implementation stage is relatively high, particularly through mutual cooperation activities and labor contributions. At the utilization stage, the community has benefited from the infrastructure development; however, awareness regarding the maintenance and preservation of development outcomes remains low. Factors supporting community participation include public awareness, the culture of mutual cooperation, and support from the village government. Meanwhile, inhibiting factors include limited time, educational background, low community initiative, and inadequate socialization. The study concludes that community participation in infrastructure development in Kila Village needs to be strengthened, particularly at the planning and maintenance stages, in order to achieve more participatory and sustainable village development.

This study aims to analyze the effectiveness of the Free Medical Treatment Program Using Identity Cards (KTP) at Wedomu Community Health Center, East Tasifeto District, Belu Regency. The research employed a qualitative approach with a descriptive method. Data were collected through interviews, observations, and documentation and analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The analysis was based on Richard M. Steers' (1985) effectiveness theory, which includes goal attainment, system approach, and strategic constituencies approach. The findings indicate that the program has been fairly effective in improving public access to healthcare services and reducing medical expenses. From the goal attainment perspective, the program has facilitated easier access to healthcare services for the community. From the system approach perspective, the program is supported by funding, healthcare personnel, and service facilities, although limitations in human resources and supporting infrastructure remain. From the strategic constituencies perspective, beneficiaries expressed a high level of satisfaction with the services received. Supporting factors include local government commitment, healthcare workers’ dedication, and strong public demand for affordable healthcare services. Meanwhile, the main obstacles include limited healthcare personnel, inadequate service facilities, and insufficient public understanding of program procedures. Therefore, strengthening human resources, improving healthcare facilities, and enhancing program socialization are necessary to ensure sustainable improvements in healthcare service effectiveness.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

Sharia financial literacy is an important aspect in supporting inclusive and sustainable economic development. However, the level of sharia financial literacy among Indonesian society is still relatively low. This condition creates opportunities for Islamic boarding schools (pesantren) to play a strategic role in improving young generations’ understanding of financial management based on sharia principles. Therefore, this community service activity aimed to enhance the sharia financial literacy and inclusion of students through the SAKINAH (Santri Cakap Literasi Keuangan Syariah) Program at Nurul Abshor Islamic Boarding School, Katingan Regency. The program was implemented using a participatory educational approach through socialization, interactive discussions, simple simulations, and participant evaluations. The activity was carried out through collaboration among the Financial Services Authority (OJK) of Central Kalimantan Province, the Islamic Economic Society of Katingan Regency, PT Bank Syariah Indonesia Palangka Raya, Nurul Abshor Islamic Boarding School, the Regional Financial Access Acceleration Team of Katingan Regency, and students of Palangka Raya University. The results showed an improvement in students’ understanding of the importance of saving, the ability to distinguish between needs and wants, sharia financial management, and knowledge of legal and trustworthy sharia financial products and services. The SAKINAH Program was also considered effective in encouraging students to become agents of sharia financial literacy within the pesantren environment and the wider community.

Vandalism is a social problem affecting public space quality, urban aesthetics, and the effectiveness of public facilities utilization. Karawang Regency, as a developing industrial area, faces challenges related to increasing acts of vandalism targeting public facilities, open spaces, and government and private assets. This study aims to analyze preventive efforts carried out by the Civil Service Police Unit (Satpol PP) of Karawang Regency using J. Salusu’s public sector strategic management perspective. This research employed a qualitative approach with a descriptive case study method. Data were collected through observation, interviews, and documentation involving Satpol PP officers and public facility users. Data analysis consisted of data reduction, data display, and conclusion drawing with source, technique, and time triangulation. The findings indicate that preventive strategies have been implemented through four strategic management phases. In the identification phase, Satpol PP recognized vandalism patterns but lacked systematic mapping of vulnerable locations. In the development phase, institutional strengths existed alongside limitations in resources and innovation. In the resolution phase, strategies focused on socialization, routine patrols, and cross-sector collaboration. In implementation and evaluation, preventive programs operated adaptively but still encountered limitations in personnel capacity and public participation. Strengthening technology utilization, human resources, and collaborative governance is necessary to improve long-term preventive effectiveness.

This study aims to examine the implementation of policies regarding the use of the e-Kelurahan feature in the Sangu Palu application in Taipa Village. The study employs George C. Edward III’s policy implementation theory, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, documentation, and literature review involving nine informants. The findings indicate that the implementation of the e-Kelurahan policy has not yet run optimally. The main obstacle lies in the communication aspect, particularly the lack of direct public socialization regarding the use of the application, resulting in low public understanding and limited utilization of digital services. In addition, training for village officials has not been conducted continuously, as it was only provided during the initial implementation stage. Therefore, periodic retraining is needed to improve technical competence and evaluate service performance. Although the aspects of disposition and bureaucratic structure have generally functioned well, they have not been sufficient to optimize digital service utilization. These findings are consistent with the Electronic-Based Government System (SPBE) evaluation results, which place Palu City in the “sufficient” category, indicating the need for further improvement in digital service implementation.

Package C equivalency education is a strategic non-formal education policy designed to provide senior secondary education access for citizens who are not served by the formal schooling system. This study evaluates the implementation of the Package C Equivalency Education Policy at the Non-Formal Education Unit Sanggar Kegiatan Belajar in Batudaa District, Gorontalo Regency, Indonesia. The study addresses the gap between the policy objective of expanding equitable access to secondary education and the practical constraints found in local implementation. Using a qualitative evaluative case study design, the research applies the Context, Input, Process, and Product evaluation model. Data were collected through in-depth interviews, observation, and document analysis involving program managers, tutors, learners, parents, alumni, and non-formal education supervisors. The findings show that the policy is contextually relevant to learners who face economic barriers, employment demands, age constraints, and limited access to formal schooling. However, input capacity remains insufficient due to limited tutor availability, inadequate andragogical competence, insufficient learning media, and learning modules that are not yet fully contextualized. The process dimension reveals inconsistent learning schedules, lecture-dominated instruction, weak adult-learning practices, and suboptimal monitoring. Product evaluation indicates positive outcomes in graduation, academic confidence, and access to administrative requirements for work or further study, but practical skills and socio-economic impacts remain limited. The study concludes that Package C policy implementation requires stronger socialization, tutor capacity development, contextual learning resources, flexible learning management, and local policy support to generate sustainable public value.

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

Universities are educational institutions that have an important role in addressing various problems in rural areas by motivating, empowering, and broadening the perspectives of local communities. Through community service activities, universities can contribute to improving community skills and encouraging economic independence. This community service program aims to foster an entrepreneurial spirit among female farmers in APK Bandung Village, Selupu Rejang District, through training and assistance in producing pineapple-flavored papaya jam as a value-added agricultural product. The program was conducted in November 2025 and involved one partner, namely the Srikandi Women's Farmers Group (Kelompok Wanita Tani/KWT) 02 of APK Bandung Village. The implementation stages included socialization, product-making demonstrations, mentoring, monitoring, and evaluation activities. These stages were designed to enhance participants’ knowledge and practical skills in processing local agricultural commodities into marketable products. Out of 20 registered members of KWT Srikandi, 17 members attended and actively participated in the program. The results of the evaluation, based on questionnaires distributed to participants, showed that approximately 64.70% of the members demonstrated an entrepreneurial spirit. These findings indicate that the program contributed positively to increasing entrepreneurial awareness and encouraging the development of small-scale rural business opportunities among female farmers.

This community service activity aims to improve lecturers' competence in supervising master's student thesis proposals through interactive workshops and intensive mentoring at the Adias Institute of Technology and Business, Pemalang. The activity was carried out in two online sessions via Zoom Meeting on April 11 and May 21, 2026, involving 24 participants consisting of 12 active supervisors and 12 master's students. The approach used refers to Kolb's experiential learning model, including socialization of needs, workshops on academic standards and feedback techniques, mentoring simulations, and formative evaluations based on competency rubrics. The results of the activity showed a significant increase in all indicators of mentoring competence with an average increase of 51.7 percent. All 12 lecturers successfully developed structured mentoring plans, and 24 student proposals reached the seminar-ready stage. Theoretically, these findings strengthen the relevance of the experiential learning approach in developing lecturers' academic competence. Practically, this program provides a replicable intervention model for private universities in standardizing the quality of thesis supervision at the master's level.

Social crimes at the village level require participatory and sustainable prevention approaches. This study aims to analyze the synergy between the Sidoarjo Police Resort through its BINMAS unit and the residents of Waruberong Village in implementing the “4D” anticipation framework (Corruption, Narcotics, Bullying, and Sexual Harassment). A descriptive qualitative method was employed, utilizing data collection through observation, semi-structured interviews, and documentation analysis of socialization activities and police-community forums. The results indicate that this partnership successfully shifts the security paradigm from a reactive enforcement model toward proactive collaboration grounded in education and early reporting. BINMAS functions effectively as an administrative liaison, coordinating Senkom Mitra Polri, village officials, and residents, thereby standardizing and streamlining report handling processes. The implementation of the 4D framework significantly enhances public legal literacy, strengthens trust in the DUMAS Presisi system, and encourages active community participation in security patrols and awareness campaigns. Although minor administrative challenges, such as limited reporting literacy and fluctuating attendance, were identified, they can be mitigated through structured mentoring. Overall, the 4D-based partnership model proves highly relevant for strengthening participatory security ecosystems at the village level. This study recommends standardizing educational modules, providing continuous administrative training for Senkom members, and integrating digital reporting platforms to ensure the program's long-term sustainability.