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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 community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.

Classroom management is an important aspect of creating a conducive learning environment and supporting the achievement of learning objectives. This study aims to analyze the permissive approach and the cookbook approach in classroom management based on the results of an interview with a teacher. The research employed a descriptive qualitative method, with interviews used as the primary data collection technique. The findings indicate that the teacher does not fully implement either the permissive approach or the cookbook approach. The teacher provides students with freedom within limits that support the learning process while still enforcing agreed-upon classroom rules. In addition, the teacher does not rely on rigid procedures but instead adapts classroom management strategies to students' characteristics and the situations encountered in the classroom. The study reveals that the teacher tends to adopt an adaptive classroom management approach by combining firmness, empathy, and flexibility, thereby creating an orderly, comfortable, and effective learning environment that supports the achievement of educational objectives.

Land rights disputes arising from overlapping land certificates remain a complex agrarian law issue frequently encountered in Indonesia. This phenomenon reflects weaknesses in the land administration system, particularly in data collection, land measurement, and certificate issuance. Such disputes create conflicts, legal uncertainty, and reduced public trust in the land registration system. In practice, these disputes are generally resolved through civil litigation procedures in the District Court. This study aims to comprehensively analyze civil procedural law in resolving land rights disputes involving overlapping certificates and to examine the evidentiary strength of land certificates in judicial proceedings. This research employs a normative legal method using statutory and conceptual approaches, supported by primary and secondary legal materials. The findings indicate that dispute resolution begins with the filing of a lawsuit, followed by mediation, court examination, and the evidentiary process as the most crucial stage in determining lawful ownership. Land certificates serve as strong evidence; however, they are not absolute, as they may be challenged if administrative or substantive legal defects are identified. Judges play a central role in assessing certificate validity by considering land history, physical possession, good faith, and compliance with legal procedures. Nevertheless, the effectiveness of dispute resolution still requires improvement through better land administration, enhanced data accuracy, and stronger institutional integration.

Currently, the management of the damaged goods reporting at the Class 1A Jambi District Court still relies on manual procedures through verbal communication and physical logbooks. This mechanism is prone to recording errors, risks of document loss, and complicates real-time monitoring of repair statuses. This study aims to design a web-based Damaged Goods Reporting Information System to improve the effectiveness, transparency, and efficiency of internal asset management. The research method employs a qualitative approach with data collection techniques consisting of interviews, observations, and documentation. System development implements the Waterfall model, comprising requirement analysis, design, implementation, and testing phases. The result of the study deliver a web-based application that integrates features for report input, proof of damage photo uploads, admin validation, and real-time monitoring of repair status. This system successfully simplifies bureaucratic workflows, accelerates response times for damage handling, and minimizes administrative errors.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

The rapid transformation of education driven by globalization and technological advancement demands adaptive learning approaches that align with the characteristics of Generation Z learners. This generation is known for its curiosity, independence in thinking, and openness to diverse perspectives, yet it is also vulnerable to misinformation and negative online influences. Within the context of Islamic education, learning is not solely oriented toward cognitive development but also emphasizes the cultivation of moral values, particularly tolerance. This study aims to explore how contextual teaching methods can contribute to fostering tolerant attitudes among Generation Z students in Islamic educational settings. The research employs a qualitative approach through library research, utilizing a descriptive-analytical framework. Data were collected from various sources, including academic journals, books, and previous studies related to contextual learning, multicultural education, and Generation Z characteristics. The data collection technique involved document analysis, followed by content analysis procedures such as data reduction, categorization, and conclusion drawing. The findings indicate that contextual learning effectively promotes tolerance by engaging students in discussion, problem-solving, reflection, and real-life experiences. The integration of multicultural values and the role of teachers as facilitators and role models further strengthen this process. However, challenges remain, including limited teacher understanding, the persistence of conventional methods, inadequate supporting facilities, and the influence of social media. Overall, contextual learning presents a relevant strategy for developing open-minded, balanced, and socially adaptive Generation Z learners.

Fiqh learning in Madrasah Ibtidaiyah is often considered difficult and boring by students because the material is abstract and requires practical understanding. Therefore, a fun and easy-to-understand learning method is needed. This study aims to describe the application of joyful learning using pop-up book media in improving students' understanding of fiqh on ablution material in class II of Madrasah Ibtidaiyah Raudatul Jannah Tiris Probolinggo. This study is a descriptive qualitative study conducted with data collection techniques through observation, interviews, and documentation. The results showed that the use of pop-up book media was able to create a more lively and enjoyable learning atmosphere. Students looked more enthusiastic, focused, and active during the learning process. The display of three-dimensional images in the pop-up book helped students understand the sequence and procedures of ablution more clearly and made it easier for them to practice. Therefore, the use of a joyful learning approach combined with pop-up book media was able to create a fun learning atmosphere and improve students' understanding of the material.

Implementing Standard Operating Procedures (SOPs) for fall risk is a crucial component of pediatric patient safety in inpatient wards. However, nurses' implementation of SOPs is not always optimal, especially for patients at high risk of falling. Inappropriate SOP implementation has the potential to increase fall risk incidents in hospitals. To describe the results of observations of nurses implementing SOPs for fall risk and efforts to improve implementation through resocialization, supervision, and strengthening the oversight system. This case study is an observational study of nurses implementing SOPs for fall risk in the Alfarisi Ward, Jakarta Islamic Hospital, Sukapura. Observations were conducted on nurses providing nursing interventions to two pediatric patients: one with a low risk of falling and one with a high risk of falling. Activities included observation of nurses' practice, resocialization of SOPs for fall risk, three- day implementation supervision, development of a supervision schedule, and proposals for SOP revisions based on evidence-based practice. Data collection used observation sheets, fall risk assessment instruments, and nursing documentation. After three days of resocialization and supervision, the implementation of SOPs for fall risk in low-risk patients was in accordance with the SOPs. However, in high-risk patients, SOP implementation is still limited to displaying yellow triangle signs and locking bed rails, while other interventions have not been optimally implemented. These findings form the basis for developing a structured supervision schedule. Nurses' implementation of fall risk SOPs is optimal in low-risk patients, but not optimal in high-risk patients. Resocialization, ongoing supervision, developing a supervision schedule, and proposing SOP revisions are important strategies for improving nurse compliance and pediatric patient safety.

Implementing Standard Operating Procedures (SOPs) for fall risk is a crucial component of pediatric patient safety in inpatient wards. However, nurses' implementation of SOPs is not always optimal, especially for patients at high risk of falling. Inappropriate SOP implementation has the potential to increase fall risk incidents in hospitals. To describe the results of observations of nurses implementing SOPs for fall risk and efforts to improve implementation through resocialization, supervision, and strengthening the oversight system. This case study is an observational study of nurses implementing SOPs for fall risk in the Alfarisi Ward, Jakarta Islamic Hospital, Sukapura. Observations were conducted on nurses providing nursing interventions to two pediatric patients: one with a low risk of falling and one with a high risk of falling. Activities included observation of nurses' practice, resocialization of SOPs for fall risk, three- day implementation supervision, development of a supervision schedule, and proposals for SOP revisions based on evidence-based practice. Data collection used observation sheets, fall risk assessment instruments, and nursing documentation. After three days of resocialization and supervision, the implementation of SOPs for fall risk in low-risk patients was in accordance with the SOPs. However, in high-risk patients, SOP implementation is still limited to displaying yellow triangle signs and locking bed rails, while other interventions have not been optimally implemented. These findings form the basis for developing a structured supervision schedule. Nurses' implementation of fall risk SOPs is optimal in low-risk patients, but not optimal in high-risk patients. Resocialization, ongoing supervision, developing a supervision schedule, and proposing SOP revisions are important strategies for improving nurse compliance and pediatric patient safety.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

This study aims to analyze the role of comparative constitutional law studies in improving the quality of legislation in Indonesia, with a focus on the legislative drafting process and institutional dynamics. The study employs a qualitative approach using a case study design, utilizing data collection techniques such as semi-structured interviews, document analysis, and limited observation of the legislative process. Informants include legislative drafters, constitutional law scholars, and public policy practitioners, selected through purposive sampling and expanded via snowball sampling. The research findings indicate that the use of comparative law studies remains ad hoc and has not been systematically integrated, and there are weaknesses in the integration between the comparative approach, public participation, and institutional capacity. Nevertheless, the comparative approach holds significant potential for enhancing the clarity, consistency, and enforceability of legal norms. These findings contribute to a stronger understanding that comparative constitutional law is an important instrument in institutional learning and legislative reform. This study concludes that the systematic integration of comparative law studies into the legislative process is necessary to improve the quality of regulations, with implications for strengthening institutional capacity and reforming legislative procedures; it also recommends further research to examine comparative practices in other countries and empirically measure their impact.

This study aims to examine the service performance of the Women’s Empowerment and Child Protection Agency (DPPPA) of Gorontalo Regency in handling cases of violence against children. The study focuses on addressing the service performance from several aspects; (a) productivity, (b) service quality, (c) responsiveness, (d) responsibility, and € accountability. This study was conducted based on the persistently high number of cases of violence against children, which require effective, responsive, and accountable public service handling from the local government. This study employed a qualitative method with a descriptive approach. Data collection techniques included observation, interviews, and documentation, while data analysis used the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that service productivity is fairly good, as reflected in a clear case-handling flow, though it remains constrained by limited human resources and cross-sector coordination. Service quality is considered positive in terms of empathetic attitudes and the availability of private service spaces; however, the quality of physical facilities and the availability of professional personnel still need improvement. Officers’ responsiveness is relatively quick at the initial stage, but follow-up information on cases is not consistently provided. Responsibility for implementing procedures is in accordance with standard operating procedures, although completion times are often lengthy. Meanwhile, administrative accountability functions well, but the transparency of information to victims still needs to be strengthened.

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

This research is motivated by the importance tank cleaning process on tankers to prevent cargo contamination, maintain cargo quality, and ensure crew safety. MT. Marina Prosperity, a chemical/oil tanker, uses the Butterworth system as the primary method for tank cleaning at every cargo change. However, in practice, technical and operational constraints are still found that affect the results of tank cleaning. The research method used is descriptive qualitative with data collection techniques through direct observation on the ship, interviews with the Chief Officer and Boatswain, and documentation studies in the form of log books and SOPs. Data were analyzed by focusing on three aspects, namely work efficiency, work safety, and operational procedures for using Butterworth. The results show that the use of Butterworth can increase time and energy efficiency compared to manual methods, with an average cleaning time of 2–4 hours per tank depending on the type of cargo. From a safety aspect, Butterworth reduces the need for crew to enter the tank, thereby reducing the risk of exposure to chemicals and hazardous atmospheres. However, work effectiveness and safety are greatly influenced by the condition of the equipment, the stability of water pressure, and the crew's discipline in implementing the SOP. On several occasions, steps such as nozzle cleaning, manual mopping, and safety meetings were not consistently performed, resulting in residual load in certain areas. With routine equipment maintenance, close supervision, and ongoing crew training, Butterworth can be optimized to produce more effective, safe, and standards-compliant tank cleaning process.

Risk management is a crucial aspect of business sustainability, especially for Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector which face various business environment uncertainties. This study aims to analyze the implementation of operational risk management at Warung Ecco Roso Kediri, covering the processes of risk identification, analysis, evaluation, control, and monitoring applied by the business owner. This research employed a qualitative descriptive method with a case study approach, using in-depth interviews and field observation for data collection. The results showed that the implementation of operational risk management at Warung Ecco Roso Kediri has been carried out across all process stages, yet it remains simple, informal, and based on the owner’s experience without systematic documentation. The main identified risks include raw material risks, market demand risks, business competition risks, as well as service and hygiene risks. The control strategies implemented focus on maintaining product quality, operational efficiency, and price adjustment. Although the applied system is not formally structured, these risk management practices are considered effective in maintaining business stability and continuity. This study recommends the development of Standard Operating Procedures (SOPs), risk documentation, and the use of a risk matrix to improve risk management effectiveness in the future.

This study aims to examine the factors that influence consumer purchasing decisions for Nacific products in Batam City, with an emphasis on the role of digital marketing, E-WOM, and brand image. The research approach used is descriptive quantitative involving 204 respondents who have purchased Nacific products, selected through purposive sampling techniques based on Jacob Cohen's calculations to ensure the adequacy and representativeness of the sample. Data collection was carried out using a structured questionnaire, then analyzed through a series of statistical procedures including validity and reliability tests, classical assumption testing, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The findings of the regression analysis revealed that the influence of digital marketing on purchasing decisions was recorded at 21.9%, E-WOM at 27.0%, and brand image at 34.0%. The coefficient of determination value of 0.722 confirms that digital marketing, E-WOM, and brand image simultaneously contribute 72.2% in explaining purchasing decisions. The results of the t-test and F-test indicate that digital marketing, e-WOM, and brand image each have a positive and significant influence on purchasing decisions, both partially and simultaneously.

This study aims to analyze the influence of effective communication on the emotional intelligence of early childhood. Effective communication is the process of conveying clear, empathetic, and responsive messages between educators or parents and children, which plays a crucial role in shaping children's abilities to recognize, understand, and manage emotions. Emotional intelligence is an essential aspect of child development because it supports social adaptation, self-regulation, and positive interpersonal relationships. The research method used was a quantitative approach with a correlational design. The subjects were early childhood education institutions attending early childhood education institutions, with data collection techniques through observation, questionnaires, and documentation. Data were analyzed using statistical procedures to determine the relationship between the variables studied. The results showed a significant influence between effective communication and children's emotional intelligence. Children who receive good communication tend to have higher empathy skills, are able to control their emotions, and establish positive social relationships. In addition, effective communication helps children express their feelings appropriately and develop self-confidence. Thus, effective communication is an important factor in the development of emotional intelligence in early childhood. This research is expected to serve as a reference for educators and parents in improving the quality of interactions with children and supporting optimal child development.

This study examines the application of innovation in public services based on digital technology as a strategic approach to improve the effectiveness, efficiency, transparency, and overall quality of government services. The digitization of service delivery through e-government initiatives, smart governance frameworks, and various applications such as SEPP, E-Lapor, JAKI, and OpenSID has been proven to accelerate administrative processes, simplify complex bureaucratic procedures, and significantly expand public access to services. In addition, these digital platforms contribute to more inclusive and user-oriented public service systems. The purpose of this study is to analyze the effectiveness of technology in improving service delivery and to identify strategic steps that can be taken to address the challenges associated with service innovation in the public sector. Qualitative research methods were applied, utilizing data collection techniques through an extensive literature review of relevant academic and policy sources. The findings illustrate that technology-based innovation not only supports improved service performance but also strengthens accountability, responsiveness, and public participation in governance processes.