Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

Women who are about to undergo childbirth via cesarean section often experience discomfort and anxiety. Excessive anxiety can reduce sleep duration and cause symptoms such as sweating, bloating, and shortness of breath. Based on data from Bengkalis Regional General Hospital (RSUD Bengkalis), there were 1,110 cases of cesarean deliveries recorded in 2023. This study aims to determine the effectiveness of Al-Qur’an murrotal therapy in reducing anxiety levels in pre-cesarean section patients at RSUD Bengkalis. This research uses a quantitative method with a quasi-experimental design. The population in this study consisted of women undergoing cesarean section, with a sample of 16 participants selected using purposive sampling. The instrument used was the HARS (Hamilton Anxiety Rating Scale) questionnaire, and the data were analyzed using univariate and bivariate analysis. The univariate analysis results showed that before receiving Al-Qur’an murrotal therapy, the majority of pre-cesarean section patients experienced moderate anxiety (75%). After the therapy was administered, anxiety levels decreased, with 81.3% of patients falling into the mild anxiety category. The results of the paired sample t-test showed a significant effect of Al-Qur’an murrotal therapy in reducing anxiety levels in pre-cesarean section patients at RSUD Bengkalis, with a p-value of 0.000 (< 0.05).
 
 

This study aims to explore the application of an integrated approach in budget planning to optimize educational resources in the Muadalah Wustho Blokagung Banyuwangi Education Unit. With this approach, the research seeks to improve the efficiency of fund allocation, stakeholder involvement, and transparency and accountability of financial management. This research uses a qualitative approach with a case study method to deeply understand budget planning and management of educational resources in the Muadalah Wustho Education Unit. Data were collected through in-depth interviews, participatory observation and document analysis to gain comprehensive perspectives from various stakeholders. Data analysis was conducted descriptively, researchers identified patterns and developed practical recommendations relevant to the optimization of budget management in this educational institution. The results of this study indicate that an integrated approach to budget planning in the Muadalah Wustho Education Unit is effective in achieving efficient, adaptive and appropriate fund management. This approach is supported by transparency, accountability, and the utilization of technology that enables real-time budget monitoring, thereby increasing stakeholder trust and supporting better quality education.

The digital era has a significant impact on the preservation of the Indonesian language, both in the form of challenges and opportunities. Technological developments facilitate access to information and communication, but also encourage the increased use of slang, abbreviations, and a mixture of foreign languages ??that can threaten the sustainability of the Indonesian language as a national identity. This study aims to analyze the impact of the digital era on the use of the Indonesian language and formulate strategies to maintain its existence. Using quantitative descriptive methods, data were collected through a survey of 30 respondents. The results of the study show that although the digital era opens up opportunities for strengthening Indonesian language literacy through various digital platforms, challenges such as the degradation of formal language and the increasing use of foreign languages ????are still a threat. Therefore, the active role of the government, educational institutions, and the community is needed to encourage the use of good and correct Indonesian in the digital space. Utilization of technology for the development of digital dictionaries, language learning applications, and language literacy campaigns are the main strategies in preserving the Indonesian language in the digital era.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi standar proses kurikulum merdeka pada pembelajaran IPS dilaksanakan, selain itu juga untuk mengetahui hambatan apa yang dialami oleh guru IPS dalam implementasi standar proses kurikulum merdeka beserta solusinya. Penelitian ini menggunakan metode deskriptif kualitatif. Objek penelitian meliputi guru mata pelajaran IPS kelas VII di SMP Negeri 22 Semarang. Metode pengumpulan data berupa metode observasi, wawancara, dan dokumentasi. Teknik analisis data berupa pengumpulan data, penyajian data, reduksi data lalu penarikan kesimpulan. Hasil penelitian menunjukkan bahwasannya implementasi standar proses kurikulum merdeka di SMP Negeri 22 Semarang sudah berjalan sesuai dengan kebijakan yang ada, hanya saja dalam prosesnya muncul berbagai hambatan seperti, belum beradaptasinya guru dalam pelaksanaan standar proses kurikulum merdeka, kurangnya pemahaman dan kesiapan guru, kurangnya sumber daya, serta evaluasi dan penilaian. 
The aim of this research is to find out how the implementation of the independent curriculum process standards in social studies learning is carried out, apart from that, it is also to find out what obstacles are experienced by social studies teachers in implementing the independent curriculum process standards and their solutions. This study used descriptive qualitative method. The research objects included class VII social studies teachers at SMP Negeri 22 Semarang. Data collection methods include observation, interviews and documentation methods. Data analysis techniques include data collection, data presentation, data reduction and then drawing conclusions. The results of the research show that the implementation of the independent curriculum process standards at SMP Negeri 22 Semarang has been running in accordance with existing policies, however, in the process various obstacles have arisen such as teachers not yet adapting to implementing the independent curriculum process standards, lack of understanding and readiness of teachers, lack of resources. , as well as evaluation and assessment.

The rapid advancement of digital technology has posed significant challenges, particularly concerning the protection of children from online exploitation. This study examines the effectiveness of child protection regulations in Indonesia, addressing the critical issues of increasing cases of child exploitation in cyberspace. The research aims to evaluate the regulatory framework's strengths and limitations while providing actionable recommendations to enhance the system's efficiency. A normative approach was employed, incorporating content analysis of relevant legal documents, comparative law analysis with international regulations, and secondary data from government reports and scholarly literature. The study revealed a consistent increase in reported cases of child exploitation, with limited progress in resolving these cases. Despite existing regulations, systemic issues such as low digital literacy, weak inter-agency coordination, and inadequate resources significantly hinder their implementation. Additionally, Indonesia lags behind developed nations in adopting modern technologies, such as artificial intelligence, for early detection of online exploitation. The findings emphasize the urgent need for strategic investments in digital literacy programs, enhanced law enforcement capabilities, and integration of advanced technologies into child protection mechanisms. Furthermore, this study highlights the critical role of international collaboration in addressing cross-border exploitation. The implications of this research extend to policymakers, legal practitioners, and technology developers, offering a comprehensive perspective on strengthening child protection in the digital age. This research contributes to the theoretical discourse on legal protection and offers practical solutions for developing more robust child protection policies in Indonesia and beyond. Future studies are encouraged to explore longitudinal impacts and the effectiveness of international partnerships in mitigating online child exploitation

According to the Central Statistics Agency (BPS), the level of education and welfare in the family greatly influences the quality of human resources in Indonesia. Therefore, efforts to strengthen family functions, such as increasing parental education and social welfare programs, are key in accelerating national development. This increase in human resources includes knowledge and skills in processing agricultural products, especially rambutan fruit, crystal guava and longan into processed food products with higher selling value such as chips. Apart from that, this program also trains them in creative product packaging, marketing, bookkeeping, simple financial management, and the use of digital technology, including online learning applications and social media. With these skills, they are expected to be able to contribute to improving the family's economy, as well as opening up new business opportunities that support financial independence.

. Education generally demands that the learning process should not be directed solely toward textual understanding, but rather encourages contextual learning. In this approach, learning should utilize a variety of learning resources that keep pace with advancements in science and technology, and are also closely tied to up-to-date developments in the surrounding environment and society. By using local environmental issues as a learning resource, it is expected that students will obtain more accurate and reliable information. The aim of this research activity is to identify and explain natural tourist attractions in Semarang Regency as learning resources for social studies in junior high schools. The method used is qualitative. The data sources consist of primary and secondary data. Data collection techniques include interviews, observation, and document/archive analysis, while the validity of the data is ensured through technique triangulation.

Real Work Lectures (KKN) is a form of community service carried out by students as an implementation of the Tri Dharma of Higher Education. During the implementation of KKN in Keban Agung Dusun Later Agung, students synergized with local mosque congregations to carry out integrated service programs. The aim of this program is to comprehensively increase community capacity and welfare through collaboration between students and mosque congregations. The approach used is a participatory approach, by actively involving the community in every stage of program implementation. The results achieved from this program include increasing the capacity of mosque youth in the religious, economic and social fields; development of productive businesses for groups of mothers; as well as increasing public awareness of environmental cleanliness and health. Apart from that, this program has also succeeded in building trust and close collaboration between KKN students and mosque congregations, so that it can become a model for community service programs based on mosques in the future.

<p><em>This activity was conducted to increase public awareness and knowledge in managing household organic waste into eco-enzymes. Eco-enzyme is a natural liquid from the fermentation process of organic kitchen waste such as fruit and vegetable peels, granulated sugar (white sugar, brown sugar, or cane sugar), and water. The training activity was held at the home of the head of Gentan Hamlet, Doplang Village, Bawen Subdistrict, Semarang Regency on Wednesday, October 25, 2023, with the training participants being women members of Dasawisma (Dawis). The activity was carried out using socialization and demonstration methods to facilitate participants' understanding of the material and the process of making eco-enzymes. Based on the evaluation results, the participants were very enthusiastic about learning new knowledge they did not know before. Participants learned about the technology of making eco-enzymes from household waste. In addition to creating a clean environment, the resulting eco-enzyme also provides various benefits for life.</em></p>