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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.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

VIP Driving Course is a driving course institution that focuses on safe and effective learning. This course has experienced problems in the last five months, there has been a decrease in the number of students, recorded from January to May, respectively, there were 47, 33, 29, 25, and 21 students. This indicates a customer satisfaction issue related to service quality. The purpose of this study was to identify service quality, analyze the gap value and identify service dimensions or attributes that are prioritized for improvement. The number of respondents used was 112 respondents. This study used the SERVQUAL method to measure the gap between student expectations and perceptions, and importance performance analysis to determine improvement priorities. The results showed six attributes with negative gap values ​​including comfort of facilities, clarity of material, availability of cars, responsiveness of service, clarity of information, and attention to safety, and seven attributes with positive gap values ​​including vehicle cleanliness, neatness of instructors, time discipline, fast administration, friendly service, openness to input, and orientation to student needs. SERVQUAL analysis shows 4 dimensions with negative values ​​including tangibles of -0.21, reliability of -0.32, responsiveness of -0.29, and assurance of -0.24, while the empathy dimension obtained a positive gap value of 0.06. This indicates that most services have not met student expectations. Based on the IPA analysis, there are 4 attributes in quadrant I that are the main priority for improvement, with suggestions including rearranging the waiting room, lighting, air circulation, and supporting facilities. Increasing the number of training cars, optimizing the delivery of schedule information, procedures through digital media, and increasing attention to driving safety. Improvement efforts are made to increase customer satisfaction.

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.

This study examines the effectiveness of the GOOL (Dukcapil Go Online) service in accelerating the issuance of birth certificates at the Population and Civil Registration Office of Probolinggo City. GOOL is a digital-based civil administration service innovation that allows residents to process civil documents without visiting the office in person. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. Effectiveness indicators were based on Campbell's (2014) theory, covering: program success, goal achievement, community satisfaction, and overall objective attainment. The findings indicate that the GOOL service is generally effective in expediting birth certificate issuance. Supporting factors include collaboration with healthcare facilities (Indonesian Midwives Association and hospitals), an integrated 3-in-1 service program, and adequate technological infrastructure. Inhibiting factors include technical difficulties during document uploads, unstable internet connections, and limited digital literacy among some residents.

Digital literacy is an essential competency that secondary school students must possess to face the rapid development of technology in the digital era. However, many students still lack adequate understanding of basic information technology concepts, digital security, and the responsible use of technology. This community service activity aimed to improve students' digital literacy through a basic information technology introduction program. The methods employed included preliminary observation, pre-test administration, educational sessions, hands-on practice, discussions, and evaluation through post-tests. The training materials covered computer hardware and software fundamentals, effective internet usage, digital security, and ethical behavior in digital environments. The results indicated a significant improvement in students’ knowledge and digital skills after participating in the program. Students became more capable of accessing, evaluating, and utilizing digital information critically while understanding the importance of cybersecurity and ethical technology use. Furthermore, the high level of participant engagement demonstrated that the program was relevant to students’ needs in today's digital society. Therefore, the basic information technology introduction program proved effective in enhancing digital literacy among secondary school students and can serve as a strategic initiative to prepare young generations to adapt to technological advancements and future digital challenges. Community Service, Digital Education, Digital Literacy, Information Technology, Secondary School

Digital democracy and e-governance have emerged as transformative instruments for promoting transparency, accountability, and efficient public administration in India. This study examines the role of digital governance initiatives in strengthening democratic participation and reducing corruption through technology-driven governance mechanisms. Using a qualitative and doctrinal research methodology based on secondary sources, the study analyses major initiatives such as Digital India, Aadhaar, DigiLocker, BharatNet, BHIM-UPI, and MyGov. The findings demonstrate that digital governance has improved accessibility to public services, enhanced administrative efficiency, and minimized bureaucratic corruption through automation and electronic monitoring systems. Furthermore, digital platforms have expanded citizen participation in democratic processes by facilitating communication between governmental institutions and the public. However, challenges such as digital inequality, cyber-security risks, infrastructural limitations, and privacy concerns continue to affect the effectiveness of digital democracy in India

Stroke is a neurological disorder caused by impaired blood flow to the brain, resulting in brain tissue damage and various functional impairments. One of the common problems experienced by stroke patients is sleep disturbance, which may be influenced by neurological deficits, limited physical mobility, pain, and post-stroke anxiety. Persistent sleep disturbances can delay the recovery process and reduce patients’ quality of life. The long-term use of sleeping medications may lead to adverse effects; therefore, safe and easily applicable complementary therapies are needed. This study aimed to determine the effectiveness of peppermint oil aromatherapy in improving sleep quality among stroke patients in the working area of Barebbo Community Health Center, Bone Regency. The method used was the implementation of complementary therapy through the administration of peppermint oil aromatherapy to stroke patients experiencing sleep disturbances. Sleep quality was assessed using the Pittsburgh Sleep Quality Index (PSQI) before and after the intervention. The assessment results showed that before the intervention, patients experienced poor sleep quality, characterized by difficulty initiating sleep, frequent nighttime awakenings, insufficient sleep duration, and daytime fatigue. After receiving peppermint oil aromatherapy, patients demonstrated increased comfort, reduced anxiety, improved ability to initiate sleep, and better overall sleep quality compared to their condition before the intervention. Therefore, peppermint oil aromatherapy was found to be effective in improving sleep quality among stroke patients and can be used as a complementary non-pharmacological intervention in nursing care.

This research was conducted at the Semarang City Public Works Department, particularly in the secretariat section responsible for correspondence administration and public information management (PPID). The study focuses on the conventional management of letter disposition, which makes it difficult for PPID officers to monitor letter status quickly, reduces process transparency, and may cause delays in decision-making and public services. This research aims to develop and implement a Disposition Monitoring Information System (SIMODIS) to digitize correspondence administration so that it becomes more effective, efficient, transparent, and accountable. The study uses ASTRID Analysis to identify strategic issues and a Design Thinking approach consisting of the Empathize, Define, Ideate, and Prototype stages. Empathy Map and Persona were also used to understand user needs. System testing was conducted using Black Box Testing to assess functionality and the System Usability Scale (SUS) to evaluate user experience. The results show that SIMODIS was successfully developed with features such as an admin dashboard, digital disposition forms, and a public mail status search portal. The SUS score reached 83, categorized as Excellent, indicating high usability and user acceptance.

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

This study aims to analyze the implementation of the MBG policy in fulfilling nutritional needs in North Barito Regency and to identify the obstacles encountered. A qualitative descriptive approach was employed, with MAN Barito Utara and SMAN 4 Muara Teweh as research sites. Data were collected through observation, in-depth interviews, and documentation, then analyzed using Edward III's policy implementation model encompassing four indicators: communication, resources, implementor disposition, and bureaucratic structure. The findings reveal that MBG implementation at both schools has generally been running well but not yet optimally. Communication was structured and food production quality was ensured through certified kitchens. All implementors demonstrated high commitment and enthusiasm, serving as the primary strength of the program. Key obstacles were identified in the resource dimension absence of dedicated nutrition personnel, inadequate distribution space, and minimal nutrition education for students and in the bureaucratic structure dimension, including SOPs not tailored to each school's specific characteristics, informal task divisions lacking official decrees, and the absence of systematic staff substitution mechanisms. The study recommends dedicated budget allocation for distribution facilities, issuance of official task division decrees, SOP refinement, and development of nutrition education modules integrated into teaching and learning activities.

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

Diabetes mellitus is a chronic metabolic disease characterized by elevated blood glucose levels due to impaired insulin secretion, insulin action, or both. Uncontrolled diabetes can lead to various complications and decreased quality of life. Moringa oleifera leaves contain bioactive compounds, including flavonoids, vitamins A, C, and E, as well as selenium, which possess antioxidant properties and are believed to help reduce blood glucose levels. This study aims to determine the effect of Moringa leaf decoction on reducing blood glucose levels in patients with diabetes mellitus in Padaleu Village, Kambu District, Kendari City. The study employs a quantitative pre-experimental design using a one-group pretest-posttest approach. The population consists of 35 diabetes mellitus patients, with 17 respondents selected through purposive sampling. Blood glucose levels are measured before and after the administration of Moringa leaf decoction using a glucometer and observation sheets. Respondents receive 200 ml of Moringa leaf decoction daily for five consecutive days. Data analysis is conducted using paired statistical tests to determine differences in blood glucose levels before and after the intervention. The findings of this study are expected to provide scientific evidence regarding the effectiveness of Moringa leaf decoction as a non-pharmacological therapy for controlling blood glucose levels among diabetes mellitus patients. Furthermore, the results may contribute to nursing science development and serve as a reference for healthcare providers and future researchers in implementing complementary therapies for diabetes management.

Hypertension is a condition in which systolic blood pressure exceeds 140 mmHg and diastolic blood pressure is above 90 mmHg. Hypertension is the leading chronic non-communicable disease among adults in Indonesia, with a prevalence of 26.5%, and tends to increase with age. Family nursing care plays an important role in helping patients manage hypertension through education, pharmacological and non-pharmacological interventions, and ongoing monitoring. This case study aimed to describe comprehensive nursing care for Ny. K, a 66-year-old patient from the family of Tn. I, diagnosed with hypertension in Desa Tonjong RT 02 RW 04, Kecamatan Tonjong, Kabupaten Brebes. Nursing care was conducted from December 27 to 29, 2025, using interview, physical examination, observation, and documentation methods. Two nursing diagnoses were identified: (1) Risk of ineffective cerebral tissue perfusion, and (2) Knowledge deficit related to hypertension. Nursing interventions included vital sign monitoring, oral medication administration (Amlodipine 10 mg), health education on hypertension, and non-pharmacological therapy using bay leaf (Syzygium polyanthum) decoction. Evaluation results showed that the knowledge deficit was resolved after one session of health education, while the risk of ineffective cerebral tissue perfusion was partially resolved, with blood pressure decreasing from 180/100 mmHg to 165/90 mmHg over three home visits. It is recommended that families continue the bay leaf decoction therapy for one week and maintain regular blood pressure monitoring at the nearest health facility.

Kampung Batik Okra, located in Kranggan Urban Village, Bubutan District, Surabaya City, represents a community-based creative economy initiative officially inaugurated on 28 December 2022 by the Surabaya City Government. This study aims to analyze the facilitating role of the urban village administration in strengthening the creative economic capacity of residents through the batik industry, as well as to identify supporting and inhibiting factors for community empowerment in Kampung Batik Okra. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. Informants were purposively selected, encompassing village government officials, batik group administrators, artisans, and academic facilitators. The findings reveal that the urban village administration performs three principal facilitative roles: (1) facilitation of training and skill enhancement; (2) facilitation of market access and promotion; and (3) facilitation of multi-stakeholder partnerships. These roles contribute significantly to the strengthening of residents’ creative economic capacity, as evidenced by an increase in active artisans, product diversification, and expanded marketing networks. Nevertheless, limited human resource capacity within the village administration, inconsistent community participation, and restricted access to capital remain structural barriers requiring more systemic policy interventions. This research offers a conceptual framework of empowerment-based facilitating roles for urban villages, which may serve as a reference for developing creative economy villages in Indonesian urban areas.

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

Introduction: Non-Hemorrhagic Stroke (NHS) or ischemic stroke is the most common type of stroke resulting from blood vessel blockage that inhibits oxygen supply to brain tissue. The prevalence of stroke in Indonesia was recorded at 10.9 cases per 1,000 population in 2013 and increased to 70 cases per 1,000 population (equivalent to 7.0%) in 2017. At RSUD dr. Soeselo, Tegal Regency, the prevalence of stroke cases was recorded at 647 people (3.74%) in 2023, 682 people (3.94%) in 2024, and 1,120 people (6.48%) in 2025. These cases frequently cause impairments in physical, emotional, cognitive, and social functioning, necessitating comprehensive care and management. Writing Method: This scientific writing used descriptive narrative methods through a nursing process approach, aiming to describe nursing care in patients with Non-Hemorrhagic Stroke. Results: Four nursing diagnoses were identified in Ny. M with Non-Hemorrhagic Stroke: ineffective cerebral perfusion risk, impaired physical mobility, knowledge deficit, and fall risk. Nursing interventions included intracranial pressure increase management, neurological monitoring, intravenous medication administration, mobilization support, health education, and fall prevention. Conclusion: After two days of nursing implementation, 2 nursing diagnoses were resolved and 2 others were partially resolved: ineffective cerebral perfusion risk via discharge planning delegated to the ward nurse, and impaired physical mobility with discharge planning including recommendations for gradual passive range of motion exercises and continued family involvement in patient care.

Gout arthritis is joint inflammation that occurs suddenly due to the accumulation of excess uric acid levels in the body (hyperuricemia). In Indonesia, based on the 2018 Basic Health Research, the prevalence of gout diagnosed by health workers ranges from 11.9% to 24.7%, with the highest rates in the elderly age group. This scientific paper aims to provide family nursing care for Mr. T and family with musculoskeletal system disorder: gout arthritis in Tonjong Village, Karanganyar Hamlet, RT 03 RW 04, Tonjong District, Brebes Regency. The method used is narrative descriptive, focusing on nursing care given to patients according to the stages of the nursing process. The method of data collection includes observation, interview, and documentation. The nursing diagnoses that emerged were impaired physical mobility and knowledge deficit. Nursing interventions included ambulation support, oral medication administration, massage therapy, and health education. After 2 days of nursing implementation, the evaluation results showed that both nursing diagnoses of impaired physical mobility and knowledge deficit were resolved.