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This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

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

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

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.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study proposes a computer vision-based system for automatically verifying the use of Personal Protective Equipment (PPE) in industrial environments. The system integrates the YOLOv8 object detection model, OpenCV for image processing, and a State Machine mechanism to manage the verification workflow. The verification process begins with employee identification through ID card scanning, followed by real-time detection of the head, safety helmet, and face mask using a camera, before generating a final PASS or FAIL decision. System evaluation was conducted using 250 testing scenarios to assess both model and system performance. The results show that the YOLOv8 model achieved an mAP@50 of 93.9%, while the overall verification system obtained 98.4% accuracy, 98.4% precision, 100% recall, and a 99.2% F1-score. The implementation of the State Machine contributed to a more stable and consistent verification process by ensuring that each inspection stage was executed in the correct sequence. These findings demonstrate that the proposed system can effectively support automated PPE compliance monitoring and has the potential to enhance occupational safety management in industrial workplaces. 

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.  

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.

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

The optimization of road alignment has become increasingly important due to the continuous growth in traffic volume and the rising demand for efficient travel time. Road optimization considers several key factors, including traffic volume, population growth, and regional development, to ensure that transportation infrastructure remains functional and capable of meeting future mobility demands. The Malang–Batu corridor is characterized by mountainous terrain and hilly topography, requiring an appropriate geometric road design to determine the shortest feasible route while maintaining compliance with the Indonesian Bina Marga geometric design standards. This study developed a geometric road alignment model by applying Bina Marga specifications, in which the first horizontal curve was designed using the Spiral–Circle–Spiral (SCS) configuration, the second curve employed the Spiral–Spiral (SS) configuration, and the third curve utilized the Spiral–Circle–Spiral (SCS) configuration. The primary objective of this study was to determine the minimum achievable route length through variations in horizontal alignment parameters. The modeling results indicate that the shortest route length obtained was 1,101.17 m. The optimal horizontal alignment consisted of an SCS curve at Point A, an SS curve at Point B, and an SCS curve at Point C, whereas the vertical alignment followed the existing terrain conditions, incorporating both crest and sag vertical curves. These findings demonstrate that optimizing horizontal alignment parameters can effectively minimize route length while satisfying the geometric design requirements established by the Bina Marga standards.

Students of the Indonesian School of Jeddah (SIJ) are predominantly categorized as Third Culture Kids (TCK) who face sociocultural challenges and complex health determinants, including a high risk of dental caries and limited character monitoring outside the classroom. This transnational community service program aimed to evaluate the effectiveness of an integrated educational model using audio-visual media through the “Happy Teeth, Bright Smile” campaign and self-monitoring through the “My Adventure Journal” in improving oral health literacy and students’ character behavior. The study employed a Participatory Action Research (PAR) approach with mixed methods involving 155 elementary and junior high school students. Dental knowledge data were analyzed using the Wilcoxon Signed Ranks test, while journal compliance was calculated descriptively using the Grand Mean method and triangulated with content analysis of parental feedback. The results showed that elementary students’ compliance with daily character missions increased by 28.31%, particularly in the discipline dimension. Among junior high school students, multimedia intervention significantly improved clinical preventive knowledge (p < 0.001), with mean scores increasing from 77.00 to 90.20. Parental feedback indicated improvements in self-regulation, responsibility, and self-confidence. The study concludes that optimizing the Tripartite Partnership among university students, schools, and parents is effective in strengthening psychosocial resilience and students’ basic health independence in a transnational environment.

The governance of sand and gravel mining requires an integrated assessment of technical planning, occupational safety, environmental control, reclamation, and regulatory compliance. This study evaluated the governance of CV. Ria Bersaudara, a sand and gravel mining company located in Pasar Surulangun, Rawas Ulu District, Musi Rawas Utara Regency, using the Good Mining Practice framework. The study used a descriptive evaluative approach based on field observation, document review, indicative resource estimation, equipment productivity analysis, occupational safety and environmental risk assessment, and compliance mapping. The results show that the company has a basic legal foundation through an exploration mining permit covering 12.5 ha; however, several governance components require improvement. The indicative prospective area was approximately 2.50 ha, with an effective follow-up area of 1.80 ha and an estimated indicative resource of 21,600 m³ or 35,640 tons. Productivity analysis indicated that excavator capacity reached about 61 m³/hour, while one dump truck only transported about 10.3 m³/hour, creating a haulage bottleneck if the truck fleet is insufficient. Safety implementation was also not optimal, with personal protective equipment compliance estimated at only 55%. The study recommends validating permit documents, strengthening technical exploration data, improving drainage and sediment control, enforcing safety procedures, implementing progressive reclamation, and establishing daily operational records.

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.