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This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

Mental health disorders remain a significant public health concern in Indonesia due to their increasing prevalence and substantial impact on individuals, families, and communities. These disorders can impair a person's ability to think clearly, regulate emotions, behave appropriately, and interact effectively with others. Among the various symptoms experienced by individuals with mental disorders, hallucinations are one of the most common and challenging because they can interfere with daily functioning and increase the risk of relapse if not properly managed. Families play a crucial role in supporting patients through appropriate care, supervision, and adherence to treatment. Therefore, improving family knowledge about hallucination management is essential to enhance patient outcomes. This community service activity aimed to strengthen the knowledge of families and patients regarding the care and management of hallucinations at the Abepura Mental Hospital (RSK Abepura). The activity was conducted through direct mental health education and counseling sessions involving interactive lectures, discussions, and question-and-answer sessions. A total of 63 participants, consisting of patients and their family members visiting the hospital, took part in the program. The evaluation demonstrated that approximately 75% of participants actively engaged in the educational sessions, showed high enthusiasm, and were able to correctly answer the evaluation questions, indicating an improvement in their understanding of hallucination management. These findings suggest that mental health education is an effective strategy for enhancing family knowledge and supporting better care for patients with hallucinations.

A feasibility study is a critical stage in the planning of hospital establishment to ensure investment viability, particularly from a financial perspective. This community service program aims to provide reinforcement in the preparation of a feasibility study for the establishment of a Regional Public Hospital (RSUD) in Barukan Village, Tengaran District, Semarang Regency, through financial feasibility analysis conducted by financial experts. The implementation method was carried out through partner needs identification, delivery of financial analysis materials, interactive discussions, and assistance in developing financial models encompassing cash flow projections, discounted payback period (DPP), net present value (NPV), internal rate of return (IRR), and sensitivity analysis, all of which yielded feasible and acceptable results. The outcomes of the activity demonstrated an improvement in partners' understanding of financial feasibility analysis as well as their ability to interpret investment assessment criteria. In addition, the activity yielded an early-stage draft encompassing the financial feasibility aspects, which is intended to guide stakeholders in making informed decisions related to the founding of the Semarang Regency Regional Public Hospital. This activity contributes to strengthening the planning of healthcare facility investment in an effective and sustainable manner.

Manual management of customer receivables in manufacturing companies often leads to inefficiencies, including slow analysis processes, difficulty in monitoring outstanding balances, and limited ability to track payment trends comprehensively. This study designed a Business Intelligence Dashboard using Microsoft Power BI to address these issues at PT. XX Industry, employing a Software Development Life Cycle (SDLC) approach consisting of four stages: Planning, Analysis, Design, and Implementation. During the design phase, a data warehouse was built using a star schema model in SQL Server Management Studio, followed by an Extract, Transform, Load (ETL) process to ensure data accuracy and consistency prior to integration into Power BI. Five Key Performance Indicators (KPIs) were established collaboratively with company management through a series of online discussions, comprising Total Invoice, Total Payment, Total Receivables, Payment Rate, and Average Payment Time, all implemented using DAX expressions. The resulting dashboard features monthly trend visualizations, customer-based receivables distribution, and interactive filter capabilities. System testing confirmed that all components functioned correctly, while ETL validation verified consistency between processed and source data. User Acceptance Testing (UAT) conducted by management yielded an average score of 4.7 out of 5, reflecting a very high level of user acceptance. Overall, this dashboard proved effective in improving receivables monitoring efficiency and supporting faster, data-driven decision-making.

This study examines the effect of digital banking transformation on financial inclusion in emerging economies, using Indonesia as a case study. Digital banking transformation refers to the technological development of banking services, including accessibility, transaction speed, system security, service integration, and the availability of user-relevant financial features. Financial inclusion is defined as individuals’ ability to access, use, and benefit from formal financial services in an easy, secure, affordable, and sustainable way. This research employs a quantitative explanatory design. Data were collected through structured questionnaires distributed to users of mobile banking, internet banking, digital bank applications, and digital payment services in Indonesia. Respondents were selected using purposive sampling with criteria of being at least 17 years old, residing in Indonesia, and having used digital banking services within the last six months. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital banking transformation has a positive and significant effect on financial inclusion, with a path coefficient of 0.684, a t-value of 14.276, and a p-value of 0.000. The R-square value of 0.468 shows that 46.8% of the variance in financial inclusion is explained by digital banking transformation. These findings suggest that digital banking expands access to financial services, increases usage of formal financial products, and reduces barriers related to distance and cost. However, its effectiveness still depends on digital literacy, security, trust, infrastructure, and consumer protection. The study implies that banks and regulators should strengthen inclusive, secure, and affordable digital financial services for underserved communities.

This study aims to examine the influence of trust on the perception of transaction security in the use of online shopping applications among millennials. The development of digital technology and the increasing use of online shopping applications have influenced how users assess security risks, personal data protection, and the reliability of transaction systems. This study employs a literature review method by examining relevant previous studies on trust, transaction security, digital risk, and user experience in online shopping. The findings indicate that user trust plays an important role in shaping perceptions of transaction security. Such trust is influenced by the platform’s ability to protect personal data, provide secure payment systems, and ensure smooth transaction processes. The higher the level of user trust in system security, the greater their tendency to use online shopping applications for transactions. Therefore, trust and transaction security are important factors in increasing millennials’ interest and comfort in online shopping.

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

This study examines the urgency of regulating the nominal limit of restitution in criminal case resolution through a restorative justice approach from the perspective of legal certainty. Restorative justice in Indonesia is governed by PERKAP No. 8 of 2021, PERJA No. 15 of 2020, and PERMA No. 1 of 2024. However, none of these regulations explicitly stipulate the nominal limit of compensation payable to victims. The absence of such a provision potentially leads to legal uncertainty and unfair practices, particularly in cases where resolution depends on the offender's ability to pay restitution. This research adopts a normative juridical method using statutory and conceptual approaches. The study aims to analyze the necessity of regulating nominal limits and how such limits should be determined under the prevailing legal framework. The findings reveal that the lack of clear restitution limits hampers the effective implementation of restorative justice, undermines fairness, and fails to adequately protect victims' rights. Legal regulation of compensation limits is necessary to ensure legal certainty, prevent abuse of power, and uphold justice in the victim recovery process. The study recommends that the state promptly establish clear restitution limits through revision of existing regulations or formulation of new ones, taking into account the principles of justice, the offender’s financial capacity, and the proportionality of the victim's losses.

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

Breast cancer is one of the diseases with the highest incidence rates among women and can cause death if not detected early. Breast self-examination (SADARI) is a simple method for detecting breast abnormalities early on. However, the knowledge and practice of breast self-examination (SADARI) among adolescent girls are still low. The purpose of this research is to determine the effect of health education on breast self-examination (BSE) on the knowledge and practice of early breast cancer detection at Pondok Pesantren Darul Amanah Sukorejo Kendal. Quantitative research method with a quasi-experimental design and a one group pretest-posttest design. A sample of 50 respondents with total sampling. Ethics test no: 03/EC-LPPM/UWHS/I-2026. Data analysis used the Wilcoxon test. The results showed that there is an influence of health education on knowledge with a p-value of 0.001 and on the practice of early breast cancer detection with a p-value of 0.001. It can be concluded that health education can enhance the awareness, understanding, and ability of adolescents to perform breast self-examination (SADARI) independently as an early detection effort for breast cancer, making it important to continue this practice sustainably.

Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.

The increasing variety of digital financial products has contributed to greater access to financial services. However, there is growing need to enhance financial literacy, particularly among Generation Z, which dominates the use of technology compared to other generations. This generation is highly proficient in utilizing technology, including financial technology, which facilitates economic transactions through digital transfers and payments. On the other hand, this convenience also creates financial vulnerabilities for Generation Z, as reflected in poor personal fianncial management that leads to consumptive behavior and engagenment in online lending. Moreover, Generation Z tends to have lower levels of financial literacy compared to other generations. This community service program was conducted for Generation Z, specifically senior high school students at SMA Averos in Sorong City. The activity aimed to improve students’ understanding of financial literacy and provide practical tips for effective financial management. The program was implemented in the form of a financial literacy socialization activity, with the expectation of fostering financial awareness among young people regarding the importance of managing their finances and developing positive financial attitudes. The results of this activity indicate that students were able to understand financial literacy concepts effectively, leading to increased awareness and the ability to manage their finances in a prudent and responsible manner.

The increasing variety of digital financial products has contributed to greater access to financial services. However, there is growing need to enhance financial literacy, particularly among Generation Z, which dominates the use of technology compared to other generations. This generation is highly proficient in utilizing technology, including financial technology, which facilitates economic transactions through digital transfers and payments. On the other hand, this convenience also creates financial vulnerabilities for Generation Z, as reflected in poor personal fianncial management that leads to consumptive behavior and engagenment in online lending. Moreover, Generation Z tends to have lower levels of financial literacy compared to other generations. This community service program was conducted for Generation Z, specifically senior high school students at SMA Averos in Sorong City. The activity aimed to improve students’ understanding of financial literacy and provide practical tips for effective financial management. The program was implemented in the form of a financial literacy socialization activity, with the expectation of fostering financial awareness among young people regarding the importance of managing their finances and developing positive financial attitudes. The results of this activity indicate that students were able to understand financial literacy concepts effectively, leading to increased awareness and the ability to manage their finances in a prudent and responsible manner.

Breast cancer is one of the most prevalent cancers among women and remains a major public health concern due to late detection and limited awareness of early prevention. Community empowerment through health education plays a crucial role in improving knowledge and early detection practices. This community service activity aimed to enhance women’s knowledge and skills related to breast cancer prevention and early detection through breast self-examination (BSE). The activity employed a participatory educational approach, including health education sessions, demonstrations, and hands-on BSE practice. Participants were women aged 20–60 years from the community. Evaluation was conducted using pre-test and post-test questionnaires and direct observation of BSE practice. The results indicated a significant improvement in participants’ knowledge and ability to correctly perform BSE following the intervention. These findings suggest that structured, community-based education and empowerment programs are effective in increasing awareness and promoting early detection behaviors for breast cancer. Continuous implementation of such programs is recommended to support breast cancer prevention efforts and improve women’s health outcomes.

This study aims to analyze the feasibility of implementing Solar-Powered Street Lighting (PJUTS) as an alternative lighting solution in Campus C of UNINDRA PGRI. The background of this research is driven by the high operational electricity costs of the existing conventional street lighting system and the need to transition toward clean energy. The analysis methods include a technical comparison of off-grid systems, an economic evaluation based on cost savings, and an assessment of environmental impacts. The technical analysis indicates that PJUTS is highly feasible due to its ability to operate independently without reliance on the national electricity grid, thereby ensuring lighting continuity during power outages. From an economic perspective, although the initial investment (CAPEX) is higher than that of conventional street lighting, the project is considered feasible as it eliminates monthly electricity bills permanently, resulting in long-term budget efficiency and financial benefits. The Payback Period analysis shows that the initial investment can be recovered through cumulative operational cost savings. Environmentally, the implementation of PJUTS significantly contributes to carbon emission reduction and supports the Green Campus vision through the utilization of renewable energy. Overall, the transformation of the existing street lighting system into PJUTS represents a strategic and feasible initiative that fulfills effectiveness, efficiency, and sustainability criteria.

Financial literacy plays an important role in supporting the ability of Micro, Small, and Medium Enterprises to adapt to the development of digital payments in Indonesia. The increasing use of QRIS, e-wallets, mobile banking, and technology-based payment services requires MSME actors to understand the benefits, risks, and proper use of digital financial services. This study aims to examine the role of financial literacy in the use of digital payments among MSMEs in Indonesia, including supporting factors, obstacles, and implications for strengthening MSME digitalization. This research uses a descriptive qualitative approach with a systematic literature study method. The data were obtained from 13 scientific articles indexed in nationally accredited journals at least Sinta 4, published between 2021 and 2026, and supported by official documents from relevant authorities. The findings show that financial literacy plays a role in increasing the readiness, trust, and decisions of MSME actors to use digital payments. However, low financial literacy, perceived risk, limited infrastructure, and conventional transaction habits remain obstacles to digital payment adoption. The implications of this study indicate the need for inclusive digital financial education, continuous assistance, and collaboration among the government, regulators, financial institutions, and fintech providers in strengthening the digital transformation of MSMEs.

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

This study examines the effect of financial ratios on dividend policy with sales growth as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. Dividend policy is an important corporate decision because it reflects management considerations in balancing company growth and shareholder returns. The independent variables used in this research are profitability, liquidity, and leverage, while dividend policy is the dependent variable and sales growth acts as a moderating variable. Profitability is measured using Return on Assets (ROA), liquidity is proxied by the Current Ratio (CR), leverage is measured using the Debt to Equity Ratio (DER), and dividend policy is measured by the Dividend Payout Ratio (DPR). This study employs a quantitative approach using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange. The data are analyzed using multiple linear regression and moderated regression analysis.The results show that profitability does not have a significant effect on dividend policy, indicating that net profit generated during the year is not the main consideration in dividend distribution decisions within technology companies. Liquidity has a significant effect on dividend policy, suggesting that companies with stronger short-term financial conditions tend to have a greater ability to distribute dividends. Leverage also significantly affects dividend policy, implying that the level of corporate debt influences management decisions regarding dividend payments. Furthermore, sales growth does not moderate the relationship between profitability and dividend policy. However, sales growth is proven to moderate the effect of liquidity and leverage on dividend policy. These findings provide insights for management and investors in understanding dividend policy determinants in technology sector companies in Indonesia.

This study aims to analyze the factors affecting real wages of construction workers across provinces in Indonesia from 2010 to 2023 using panel data analysis. The independent variables include Provincial Minimum Wage (UMP), Consumer Price Index (CPI), Open Unemployment Rate (TPT), and Performance Pay (Balas Jasa). A panel dataset of 476 observations from 34 provinces over 14 years was analyzed using three model approaches: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The best model was determined through Chow Test, Hausman Test, and Lagrange Multiplier Test, which confirmed that the Fixed Effect Model (FEM) is the most appropriate for analyzing this research data. FEM estimation results show that simultneously, all independent variables (UMP, CPI, TPT, and Performance Pay) have a significant effect on real wages with an F-statistic value of 436,465.9 (p-value = 0.0000 < 0.05), indicating that the model as a whole is highly valid and capable of explaining the variation in real wages collectively. However, partial tests reveal that only the Real Wage variable has a positive and statistically significant effect on Performance Pay (coefficient = 106.3320; t-statistic = 1276.083; p-value = 0.0000), while UMP (p-value = 0.1472), CPI (p-value = 0.6460), and TPT (p-value = 0.6934) show no significant effects at the 5% significance level. The research model demonstrates very high predictive ability with an R-squared value of 0.999735 (99.97%), indicating that the variables studied can explain nearly all variation in real wages of construction workers at the provincial level. This research provides policy implications that improving real wages in the construction sector requires an integrated approach that focuses not only on minimum wage setting but also on regional inflation control, human capital quality improvement, and creating conducive labor market conditions through unemployment reduction