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Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.

The objective this study is to analyze the implementation of Bandung Barat Regency Regional Regulation No. 5 of 2018 about the Placement and Protection of Indonesian Migrant Workers (PMI) originating from Bandung Barat Regency referring to the Hill and Hupe's theory of Policy Implementation. This matters all the more since the migrant worker-related cases that garner the highest volume if not interest–like illegal, clandestine worker departures, back wages, and exploitation–reflect the lack of protection systems, the unmet obligation towards the respect of individual rights and human dignity. This qualitative case study reveals key factors influencing policy implementation — low levels of socialization and knowledge about the regulation among migrant workers, absence of inter-agency coordination and poor resources for monitoring and enforcement In addition, it builds upon the variables presented by Hill and Hupe in order to present a more integrated analysis of the implementation process of the policy. These results highlight failures in the system, including the lack of inter- agency cross country collaboration and low resource allocation toward the functions that protect PMI. In light of this, the study makes a range of recommendations including for better policy socialization, improved inter-agency coordination and enforcement, and strengthening resourcing and legal compliance capabilities. Practical implications This study advances the theory of public administration and provides practical insights for policymakers, particularly for strengthening the protection of Indonesian migrant workers in an effective manner.

This study examines the implementation of policies for the recognition and protection of the indigenous law community in Kampung Kuta, Ciamis Regency. A qualitative approach was employed, gathering data through in-depth interviews, observations, and document analysis. Thematic analysis identified key issues, and triangulation ensured validity by cross-referencing multiple data sources. A central finding is the ongoing conflict between customary laws in Kampung Kuta, which support communal land ownership, and national land regulations that emphasize individual land registration, leading to legal ambiguity and disputes. The study reveals substantial challenges, including inadequate socialization by the government, which has resulted in limited awareness within the indigenous community regarding their rights. Furthermore, limited financial and human resources impede effective implementation, while bureaucratic inefficiencies and poor coordination among implementing agencies have delayed policy outcomes. To address these issues, it is essential to improve resource allocation, conduct regular community workshops to enhance understanding of indigenous rights, and establish a legal framework that harmonizes customary and national laws. Strengthening local authorities and aligning policy objectives with the cultural context of Kampung Kuta are also critical steps. These measures are necessary to safeguard indigenous rights and preserve Kampung Kuta’s cultural heritage, fostering a sustainable model for indigenous rights protection in Indonesia.  

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

Quality education is a fundamental foundation for human development and national progress. Women play a strategic role in supporting education at both family and community levels; however, they still face various barriers in accessing and participating in quality education. This community service program aims to empower women to support the realization of quality education through a participatory approach. The method employed is a participatory approach with a qualitative descriptive design, involving women actively in socialization, training, group discussions, and educational mentoring activities. The results indicate an increased awareness among women regarding the importance of quality education, improved understanding of women's strategic roles in family education, as well as enhanced self-confidence and participation in community-based educational activities. These changes in attitudes and behaviors serve as initial indicators of the success of women's empowerment in supporting educational quality improvement. The program demonstrates that women's empowerment through participatory approaches and continuous mentoring contributes positively to the development of inclusive and sustainable education at the family and community levels.

Indonesia is a country with a vast diversity of cultures, religions, and ethnicities, which makes it one of the most pluralistic societies in the world. Multicultural education is present as a strategic approach to instill the values of tolerance, inclusion, and social harmony in the midst of this diversity. This article explores the nature of multicultural education in Indonesia from the perspective of Islamic education, which emphasizes respect for differences as part of the sunnatullah. Through literature research methods, this article discusses the concept, implementation, and challenges of multicultural education in the national education system. The results of the study show that multicultural education can be implemented through the development of diversity-based curriculum, teacher training to manage multicultural classrooms, and the creation of an inclusive educational environment. The Islamic perspective provides a strong philosophical and normative foundation to support multicultural education, such as the teachings of the Qur'an and Hadith that emphasize the importance of tolerance and intercultural dialogue. However, the implementation of multicultural education faces challenges, including cultural resistance from exclusivity groups and limited resources in schools, especially in remote areas. This article recommends strengthening the socialization of multicultural values, developing contextual teaching materials, increasing teacher training, and allocating adequate resources as solutions to overcome these challenges. By integrating Islamic values in multicultural education, Indonesia can build a generation that is tolerant, inclusive, and able to maintain social harmony in the midst of diversity. This article contributes to enriching the discourse of multicultural education and offers practical solutions for its implementation.

Social media has become an integral part of the lives of teenagers, especially among high school students. Excessive use of social media can have negative impacts on students' mental health, such as anxiety, depression, and decreased self-esteem. In Dobo City, the lack of socialization regarding the negative impacts of social media on students' mental health has created a need for a community service program aimed at raising students' awareness of these effects. This program involves various methods such as workshops, group discussions, and counseling sessions to provide knowledge on how to use social media in a healthy way. The program also offers students the opportunity to share experiences and develop skills in managing stress and improving their mental health. The results of this program show an increased awareness among students regarding the negative effects of social media and the importance of managing online time wisely. This program has also led to positive changes in students' mindset towards healthier social media use. It is hoped that the outcomes of this activity can make a positive contribution to improving students' mental health and cultivating more responsible social media habits. 

Posyandu Balita in Kendal Paiton Hamlet has a strategic role in improving the health of pregnant women and early childhood, amidst the problem of malnutrition that is often experienced by pregnant women, especially in developing countries. Malnutrition, including chronic energy deficiency (CED), is at risk of increasing long-term health problems such as stunting which affects the quality of Human Resources (HR) in the future. The purpose of this study was to determine the effect of the Student Creativity Program (PKM) activities in increasing the knowledge and awareness of pregnant women in Kendal Paiton Hamlet regarding the importance of fulfilling nutrition during pregnancy and its impact on preventing stunting. This study used a method used to provide socialization and training in understanding applications about children using a pretest-posttest to measure changes in respondents' knowledge and attitudes before and after participating in PKM activities. The pretest results showed that pregnant women's knowledge about nutrition and stunting was relatively low, with an average score of 45%. After participating in PKM activities, in the posttest, the average score increased to 75%, indicating a significant increase in pregnant women's understanding of the importance of balanced nutrition to prevent stunting. Based on these results, it can be concluded that the PKM activity has succeeded in increasing the knowledge and awareness of pregnant women in Kendal Paiton Hamlet regarding nutrition and stunting problems, which are expected to have a positive impact on maternal and child health in the future.

Adolescence is a transitional period full of emotional, physical, and biological changes. Although physical health is often the main focus of teenagers, mental health is a more important aspect to maintain. Balanced mental health can contribute to a person's happiness in life. However, in Indonesia, even though there is Law No. 18 of 2014 concerning Mental Health, mental health problems are still often ignored. Bullying is one of the factors that can damage teenagers' mental health. At SMP Negeri 17 Surakarta, bullying has become a problem that affects the mental well-being of students, both as perpetrators and victims. For this reason, community service with the theme "Socialization of Mental Health in Class VII at SMP Negeri 17 Surakarta" was carried out to increase students' awareness about the importance of maintaining mental health and the negative impact of bullying. This activity was carried out in four stages: presentation of material about mental health and bullying, group discussions, making positive affirmations, and giving rewards to participants. The results of this activity show that students understand the relationship between bullying and mental health disorders, and are aware of the long-term impacts of bullying behavior. This activity succeeded in attracting students' attention and increasing their awareness about the importance of maintaining mental health, with the hope of creating a healthier school environment free from bullying.

According to World Health Organization (WHO), about 1.3 billion people in the world were active smokers in 2020. Smoking causes more than 8 million deaths each year, of which about 1.2 million are victims who do not smoke, but are exposed to secondhand smoke. Children and adolescents are a group that is very vulnerable to the dangers of smoking. The WHO notes that about 90% of adult smokers start smoking before the age of 18. The methods used in this socialization are the lecture and question and answer method, then questionnaires are distributed before and after counseling to find out adolescents' understanding of the dangers of cigarettes. The suggestion for this activity is that students of SMAN 1 Krueng Barona Jaya, Aceh Besar Regency. This socialization activity was carried out for 1 hour. The result obtained from this socialization activity was that there was a change in students' understanding of cigarettes, in this activity was also attended by the Principal, Dewa teachers and students as many as 30 people. It will be held on Thursday, November 7, 2024 at the Hall of SMAN 1 Krueng Barona Jaya, at 09:00 WIB. This socialization activity was carried out by lecturers and students of Diploma Three Nursing.  

Marriage at an early age is a phenomenon that still occurs in various parts of the world, including Indonesia. This research aims to analyze the factors that cause marriage at an early age and its juridical implications based on applicable laws and regulations. The research method used is a qualitative approach with normative juridical analysis, which involves literature study and interviews with various parties, including community leaders, parents and teenagers. The research results show that the factors causing marriage at an early age include social pressure, cultural norms, poverty and lack of education. In addition, although Law no. 16 of 2019 has set a minimum age limit for marriage, implementation of the law still faces various challenges, such as community non-compliance and lack of socialization regarding these regulations. This research recommends the need to increase public education and awareness about the negative impacts of marriage at an early age as well as strengthening the role of child protection institutions in preventing this practice. In this way, it is hoped that a safer and more supportive environment for children's development can be created.

Teacher certification is carried out through the Teacher Professional Education Program (PPG) which is organized by universities determined by the Minister. However, in its implementation there are still problems, including a lack of socialization regarding in-service teacher certification policies and complex teacher certification procedures and limited quotas. The purpose of this research is to determine the implementation of the Teacher Certification Policy in South Tangerang City. The method used in this research is a qualitative approach with descriptive methods. Data collection methods were carried out by interviews, observation and documentation. The theory used in this research is the Implementation Model according to Charles O Jones which consists of Organization, Interpretation and Application. The results of this research explain that the organizational indicators related to resources are that the implementation of this policy has not run optimally, there is a lack of training and coaching for implementing staff.  The interpretation of the implementation of the teacher certification policy has provided clarity regarding the goals and objectives of all parties involved in implementing the policy. The implementation of this policy is going well, the Government provides the SIMPKB platform which contains complete information about PPG for pursuing an educator certificate.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.

Rokan Hulu Regency in the implementation of swallow cultivation has been regulated in Rokan Hulu Regent Regulation No.4 of 2009 concerning business license management and swallow's nest business license. There are still many swallow nests that are established not in accordance with the provisions in the Rokan Hulu Regent Regulation, have not processed the swallow nest business license. Regent of Rokan Hulu, have not taken care of the license and there are still people who do not know that there is a regulation on swallow nests. do not know that there are rules governing the establishment of swallow nests. swallow's nest. This research aims to evaluate  Regent Regulation number 4 of 2009 concerning business licenses for the management and swallow nest business license in Kunto Darussalam Subdistrict, Rokan Hulu Regency and its inhibiting factors. Rokan Hulu and its inhibiting factors. The theory used is Lester and Stewart (2000). divides policy assessment into four types. The suggested types or models are: a) Process evaluation b) Impact evaluation c) Policy evaluation, evaluation to test relevance d) Meta-evaluation. The results of this study found that there was still no maximum socialization (communication) given to the community. Facilities and infrastructure (facilities) that have not been maximized by utilizing existing websites.

Background: The JKN program is here to provide benefits to Indonesian citizens in the form of comprehensive individual health services. The number of JKN participant referrals from FKTP to FKRTL has increased. Therefore, it is necessary to conduct research on strengthening basic health services to minimize the increase in health service costs borne by BPJS. Method: This study is a descriptive type of research because it is to describe how to optimize primary care. Data collection uses literature studies. Results: Based on a review of the four studies above from various countries, strengthening primary care is important to do by means such as integrating client-centered health services at the health center level, increasing community involvement when sick for treatment, optimizing the role of the government, implementing the Family Health Team approach, and routinely conducting socialization of JKN benefits in primary care. Conclusion: JKN provides benefits to improve public health so that strengthening primary health services is needed to help reduce inefficiencies in health service costs while increasing access to comprehensive and patient-centered health services.

Children who do not want to go to school and cannot complete their schooling and cannot finish their schooling or in other words do not get a diploma. There are various reasons why children can drop out of school, such as lack of attention from parents, economic problems, low interest in going to school, helping parents at work, being involved in juvenile delinquency cases, low intelligence levels, socialization and also the school zoning system. The purpose of the observation is to obtain information from the consequences of the child leaving school and to help the child to accept himself that he is a child who dropped out of school, so as not to be inferior and lose hope and convince the client (counselee) that the counselee can return to school and achieve his goals. This observation uses a qualitative method, in this case collecting data about events or phenomena that occur, and using a client-focused approach (psychotherapy that focuses on the client to solve his own problems), the counselor's presence is to listen empathetically and be fully present, and a rational-emotive behavioral therapy approach (an approach that aims to help someone overcome emotional disturbances and think rationally). From the results of the study, pastoral counseling assistance with a client-centered approach and rational emotive behavior therapy can help people who drop out of school not lose confidence, if they see their peers going to school, can open up, be more diligent in worship and more eager to prepare themselves to return to school.