The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

Abstrak
Startup merupakan usaha yang dirancang untuk menemukan model bisnis yang tepat agar dapat bertahan. Startup mempunyai kemungkinan untuk berhasil atau gagal. Hal tersebut dipengaruhi oleh kemampuan dalam transformasi digital dan pengembangan usaha di bidang teknologi. Di Indonesia masih terkendala dengan jumlah dan kualitas talenta digital yang masih kurang dan enterpreneurship yang masih rendah (3,1%). Pontianak merupakan kota dengan jumlah startup digital paling sedikit dibandingkan kota lain di Indonesia (0,74%). Peran setiap pihak dalam ekosistem digital sangat berpengaruh terhadap keberlangsungan startup digital. Ekosistem digital di Pontianak adalah pemerintah, akselerator, perguruan tinggi, inkubator, mahasiswa/ talenta, komunitas dan startup digital. Penelitian ini berfokus untuk membantu ekosistem digital mengatasi kesulitan dalam melakukan kolaborasi pengembangan startup digital di Pontianak. Metode penelitian yang dilakukan adalah survei langsung dan wawancara dengan 6 startup digital lokal dan stakeholder startup di Pontianak. Analisis stakeholder dilakukan untuk menentukan responden. Hasil indept interview dianalisis menggunakan metode design thinking dan focus group discussion (FGD). Hasil analisis menunjukkan bahwa faktor utama yang membantu mengatasi kesulitan dalam kolaborasi untuk pengembangan startup digital di Pontianak adalah 1) aktivasi ekosistem digital lokal; dan 2) pengembangan digital-sociopreneurship dan competency improvement. Strategi pengembangan startup yang direkomendasikan bertujuan untuk merealisasikan dua hal tersebut.

The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis
Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of life and society and economy. For this reason students are directed to take part in the entrepreneurship programs in order to foster entrepreneurial concentration. The results of this study indicatte that understanding of the Tri-Nga and unerstanding of the Tri-N affect the interest in entrepreneurship.

As the standard of living increases, the orientation of food consumption shifts from fulfilling intake to fulfilling nutrition. The acquisition of sustenance by means other than farming and government aid can enhance nutritional satisfaction, increasing energy consumption as a measure of food security. This study aimed to assess the impact of food acquisition outside expenditure on the food security of cassava farmer households in Wonogiri Regency. The research was conducted in July 2022. The method of analysis was descriptive quantitative with purposive location determination. A representative sample of 80 households was chosen by applying the proportionate allocation formula. Data were collected using 2 x 24-hour Food Recall. The data analysis in this study focused on three key variables: income, the proportion of food spending, and the Wilcoxon test of energy consumption and food security among farmer households. These variables were examined before and after food acquisition from external sources. The results showed that the average monthly income of farmers was Rp4,985,487.00. The proportion of food expenditure amounted to 33.36 percent. Wilcoxon test showed a significant difference in energy consumption before and after food acquisition outside expenditure. The food security classification of cassava farmer households before the acquisition of food outside expenditure showed that 21.25 percent were classified as food secure, 15 percent were classified as food susceptible, 52.5 percent as food insecure, and 11.25 percent as severely food insecure. After the additional food outside expenditure, the food security classification increased, with 45 percent classified as food secure, 23.75 percent as food susceptible, 25 percent as food insecure, and 6.25 percent as severely food insecure. This finding demonstrates that food utilization from farming and the Non-Cash Food Assistance (Bantuan et al./BPNT) program positively impacts the food security conditions of cassava farmer households in Wonogiri Regency.

Urea intensive application is considered to reduce soil quality, and food quality. The constraints of urea application in tropics are low effectivity due to intensive leaching and volatilization. In order to decrease the urea dose, cheap and renewable biofertilizer application is suggested. Coating urea with biofertilizer become an easy way to apply both biofertilizer. In the previous research, biofertilizer-coated urea (BCU) had been formulated by using Bacillus subtilis, B. megaterium, Azotobacter chroococcum and A. vinelandii. The objective of this research was to verify the effect of BCU on the growth and yield of lettuce (Lactuca sativa L.) cv. Romaine; and decrease of urea dose in a planting season. The field experiment was arranged in randomized block design with five treatments and five replications. Lettuces were treated with a dose and half dose of two BCU formulations. The results showed that BCU didn’t affect growth, P uptake and plant yield but half dose of BCU produced the same lettuce productivity with one dose of urea. Half dose of BCU resulted in the same shoot N uptake as one dose of urea but a dose of particular BCU formulation possibly decreased N uptake. The population of total Bacillus and Azotobacter in the rhizosphere was determined by dose and BCU formulation but they didn’t change abruptly after BCU application. The experiment suggested that application of urea coated by carrier-based biofertilizer was reliable to support lettuce cultivation and reduce the urea dose.

The organic vegetable business is a business that has high opportunities. The real conditions experienced during the Covid-19 pandemic harmed farmers who were also in the organic vegetable business, namely a 50 percent decrease in sales. A sustainable agricultural business depends on the entrepreneurial spirit possessed by agribusiness actors. This study aims to analyze the influence of entrepreneurial internal and external factors on the sustainability of the organic vegetable business with business performance as an intervening variable. This research was carried out from October to December 2022 in Batur Village, Getasan District. The type of research used in this research is descriptive quantitative, with primary and secondary data types. The sample used is 100 respondents, taken by nonprobability sampling with the purposive method. Data analysis techniques used by researchers are structural equation modeling (SEM) and partial least squares path modeling (PLS-SEM). The results of this research are entrepreneurial internal factors (X1) with p-value 0,003 and entrepreneurial external factors (X2) with p-value 0,000 have a significant and significant positive effect on the sustainability of the organic vegetable business (Y2). But entrepreneurial internal factors (X1) with p-value 0,117 and entrepreneurial external factors (X2) with p-value 0,122 have no significant effect on business sustainability (Y2) through business performance (Y1) as intervening variables. Therefore, if everyone improves business performance personally it will distrupt business performance in the group.

This study was carried out in field of Sulimani Polytechnic University, Halabja Technical College of Applied Sciences, Department of Agriculture Project Management, in 2021-2022 to test of different types of peat moss (Latvia, Iraq, Turkish, Germany, and Holland), and various level of peat moss (0,2.5, and 5 percent) on the growth and yield of radish plant (Raphanus sativus). This experiment was designed complied random block design (RCBD), with fifteen treatments and three replications. As results, the morphological properties (chlorophyll, leave tall, leave weight before and after dry, root tall, root diameter, root weight before and after dry, root and leaves dry, root and leaves water content) showed that the statistically not significant different between treatments. However, the highest chlorophyll was taken from treatment Iraq+ level 5 percent (23.967). Also, the highest leave tall, leave weight before dry, root dimeter, root tall, and root weight before and after dry was obtained from treatment that consist of Germany peat moss + level 5 percent (18.4 cm, 22.2 g, 8.4 cm, 39.157 mm, 58.433 g, 2.333 g) respectively. Also, the maximum of leaves weight (g) after dry was obtained from the treatment of Holland peat moss + level 5 percent (2,6 g). Furthermore, the interaction between treatment showed statically not significant different between them. Thus, application of peat moss is important to cultivation of radish and organic crop production. Even so, recommendation to the farm and scientist to use higher level that the level used in this study.

Tourism villages can develop if the community supports them. To accomplish a goal, a community that is part of the institution must be able to perform its duties and functions as a unitary institution. The institutions have to communicate with one another and work together to develop Lerep Tourism Village. This research will outline the roles of each institution and examine this synergism. Based on the institutions participating in the management of the Lerep Tourism Village, the location was chosen using a purposive sampling strategy. This is a qualitative approach with case study research. Purposive sampling was used to select 26 informants to interview, covering head of village and hamlets, leaders and members of institutions, representative of communities from 4 hamlets. In-depth interviews, observation, and documentation were utilized to obtain the data, and evaluated using Miles Huberman’s flow model. The data’s veracity was examined using source triangulation and technique triangulation. The results show that each institution namely Government Institution, Economic Institution, Art and Cultural Institution, Agricultural Institution, and Environmental Institution plays different roles. There are varieties of purposes in institutional synergy. However, institutions have implemented elements of effective communication and coordination. Such synergies lead to the establishment of new tourist attractions and facilities, increase in the number and satisfaction of visitors, job opening and increase in community income, moreover receiving recognition and passing the certification process. There needs to be discussions and follow-up process regarding improving the internal conditions of institutions and communities between hamlets.

Soybean is important commodity because it is consumed by the whole communities. Soybean plays important role in national food security. In fact, the needs for soybeans currently still depend on import of soybean seeds. The stakeholders and communities have made some efforts to increase soybeans production, and one of them is providing superior and high-qualified varieties, as well as profitable for farming. Objective of the study was to know relationship between agronomic characters and economic values in soybean varieties assessment. The study was to analyze the farming of new superior varieties in comparison with local superior varieties by applying different dose of fertilizer. Furthermore, the research was carried out to look for superiorities of the varieties before they are released. Conclusions of the research are (1) the harvest yield per hectare showed that the treatment of YS2 and YS3 have the highest yields with average values 2.4 and 2.2 tons/ha, respectively. (2) The highest farming income was derived from the treatment of YS0, (3) Extra expenses for farming which were expended for both varieties of Yasi 6 and Grobogan will be able to increase the harvest yield but could not afford to raise income, (4) Yasi 6 could be cultivated in accordance with the farmers’ habits and will be able to raise income.

Cabbage (Brassica oleracea var capitate), broccoli (B. oleraceae L. var italica), carrots, and cauliflower (B. oleracea var botrytis) are the primary vegetable crops grown in Ngablak. The role of chemical fertilizers in crop enhancement cannot be avoided in the production of vegetables. Chemical fertilizers come in a variety of forms, including nitrogenous, phosphate, and potassium fertilizers. Fertilizer use not only boosts crop yield, but also modifies the physical, chemical, and biological aspects of the soil. However, the continual use of chemical fertilizers has led to a loss in soil organic matter (SOM) and a deterioration in the quality of agricultural soil. The excessive use of chemical fertilizers hardens the soil, diminishes soil fertility, pollutes the air, water, and soil, and depletes vital soil nutrients and minerals, consequently posing environmental risks. This research breakthrough is needed to reduce chemical fertilizers. Biochar, a pyrolyzed or anaerobically-grown biomass, could be used. This study examined the effects of biochar on disease suppression and yield in Brassica oleracea plants in rich soils in Magelang, Central Java. The treatment of this study was control, biochar, biochar+compost. The results of this study can be concluded that the maximum wet and dry weight of broccoli and cabbage plants was achieved in the biochar+compost treatment. Biochar and biochar+compost can enhance the nutrient content of the soil in broccoli, cauliflower, and cabbage. In addition, biochar has an effect (positive or negative influence) on disease in test plants. During June observations, the controls had the highest incidence and plant disease severity, whereas adding biochar and biochar+compost reduced disease incidence and plant disease severity. Increased potassium in conjunction with changes in the chemical characteristics i.e. increasing pH, total N, and C- organic of the soil results in the formation of resistance.