This study aims to (1) Describe the application of gamification-based cooperative learning models in mathematics subjects in the counting ability of grade I students. (2) To determine the students' counting ability after using gamification-based cooperative learning model in mathematics subject in grade I. (3) To find out whether there is an increase in counting ability after using a gamification-based cooperative learning model in mathematics subjects in grade I. This research used PTK which was carried out in two cycles. Each cycle includes 4 stages, namely planning, implementation, observation and reflection. The subjects of this research were students of class I B MIN 2 Kota Palangka Raya with a total of 37 students. The results showed (1) In cycle I, the analysis of teacher activity obtained a percentage of 92.70% with very good criteria, there was an increase in cycle II with a percentage of 98.80% with very good criteria. While student activity in cycle I obtained a percentage of 88.54% with very good criteria and an increase in cycle II with a percentage of 97.61% with very good criteria. (2) The increase in learning ability seen from the posttest results is evident from the increase in posttest scores in each cycle. In cycle I, the classical completeness was 56.75% to 86.48% in cycle II. (3) The increase in student learning outcomes using a gamification-based cooperative learning model to improve students' numeracy skills towards improving learning outcomes in cycle I the percentage of student completeness reached 56.75% while in cycle II it increased by 86.52%. In Cycle I N-Gain got a medium category by obtaining a value of 0.377 with the N-Gain score division category 0.3?g?0.7. Whereas in cycle II it got a high category of 0.755 with the N-Gain division category score g> 0.7.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance.
Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance
 
Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang.
Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

The process of long-term improvement in the economic condition of a country to a better state over a certain period is called economic growth.When the level of economic activity is higher than that achieved in previous periods, the economy of a country is said to be experiencing growth.The purpose of this research is to determine the extent to which the manufacturing industry and the agricultural industry influence Indonesia's growth.This type of study is a qualitative study that uses the literature review method.This method is very suitable and relevant for analyzing the influence of the manufacturing industry and the agricultural industry.The results show that the manufacturing and agricultural sectors have a complex influence on Indonesia's economic growth.By becoming a leading sector, manufacturing can drive economic growth by creating more jobs and boosting other sectors such as trade and services.Foreign direct investment (FDI), bank credit, and the number of business units in certain sectors influence the development of the manufacturing sector.

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

The political orientation of the Medina period was marked by the establishment of the first Islamic political and social order by the Prophet Muhammad SAW who migrated from Mecca in 622 AD. The Prophet Muhammad, who was based in Medina, drafted the Medina Charter which led to Medina. The constitution for this period regulated interreligious and inter-ethnic relations and guaranteed their rights. This political system prioritized national unity through ukhuwah Islamiyah, decision-making (shura), and the application of Islamic law. In addition, Medina became the center of government responsible for social welfare, such as distributing zakat and forming an army to protect the community. This comprehensive, fair and systematic policy became the foundation for the expansion of Islamic influence into the surrounding area. The political orientation of the Medina period became an early model of Islamic governance, integrating spiritual, social, legal and economic dimensions into one.  The relationship between Islam and the state in Indonesia is a crucial issue in the history of Islamic.

Christology is a branch of theology that studies the person and work of Jesus Christ. In the Reformation tradition, Christology plays a very important role because the teachings about Christ are the main foundation in understanding the salvation of mankind. The Reformation that began in the 16th century in Europe, pioneered by great figures such as Martin Luther, John Calvin, and Huldrych Zwingli, not only brought major changes in the structure of the Church, but also in the way Christians understand and interpret the teachings of Scripture, especially about Christ. This study aims to explore more deeply the understanding of Christology in the Reformation tradition, as well as its impact on the teachings of Christian theology that are developing today. Through a deeper understanding of Christology in the context of the Reformation, it is hoped that readers can gain clearer insight into the differences in views about Christ that exist in various Christian traditions, as well as the contribution of the Reformation in shaping the understanding of modern Christian theology. .

This study aims to assess the impact of price and service quality on customer satisfaction at PT. Triputro Joyo Mandiri. The population consists of the company’s customers, with a sample of 100 respondents selected using Purposive Sampling. The independent variables include price and service quality, while the dependent variable is customer satisfaction. A quantitative analysis method was employed. The t-test results indicate that price (X1) has a t value of 6.147, exceeding the t table value of 1.985, signifying a significant effect on customer satisfaction (Y). Similarly, service quality (X2) shows a t value of 6.603, indicating significant influence. The F-test yielded an F value of 195.984, greater than 3.09, demonstrating a simultaneous effect of both variables on customer satisfaction. The Adjusted R Square value of 0.802 indicates that 80.2% of customer satisfaction is influenced by price and service quality, with the remaining 18% affected by other factors..

This study explores the application of the normal distribution in analyzing the height data of Mathematics Education students at FMIPA Universitas Negeri Medan in 2024. Employing a quantitative descriptive-analytic methodology, the research involved collecting primary data from 10 randomly selected students through a questionnaire-based survey. Descriptive statistical analysis revealed a mean height of 161.4 cm with a standard deviation of 8.79 cm. The median height was found to be 164 cm, while the mode was 150 cm, indicating a slightly skewed distribution. To assess the suitability of the normal distribution model, the Shapiro-Wilk test was applied, resulting in a W value of 0.921 and a p-value of 0.361, which exceeds the 0.05 significance level. This confirms that the sample data follow a normal distribution pattern. The findings were further supported through visual representation using histograms and analysis based on the empirical rule, which showed that approximately 68% of the students' heights fall within one standard deviation of the mean (152.81–169.99 cm). Additionally, probability calculations demonstrated that the likelihood of a student being 160 cm tall or shorter is approximately 43.64%. These results validate the effectiveness of the normal distribution as a tool for analyzing biological or physical characteristics, even in small sample sizes. However, the study acknowledges its limitation in terms of sample size and suggests that future research involve larger and more diverse populations to enhance generalizability. The study highlights the relevance of normal distribution in statistical modeling, particularly for educational and health-related data interpretation and decision-making processes.

Beach seine is a fishing gear that is widely used in Indonesia, one of which is in PPI Cikidang Pangandaran. However, the effectiveness of this tool on environmental friendliness in PPI Cikidang Pangandaran is not yet known. This study was conducted to determine the level of environmental friendliness of fishing gear based on 9 criteria (CCRF) Code of Conduct for responsible fisheries FAO, 1995. The data used in this study are primary and secondary data, primary data were obtained through questionnaires distributed to fishermen who use beach seine fishing gear, while primary data were obtained from publications, books, and so on. Based on productivity data from 2017-2023, the productivity of catches in PPI Cikidang Pangandaran experienced a fluctuating pattern. In 2022, it showed the lowest productivity for the last 7 years, in 2023 it increased drastically. The results of the environmental friendliness study show that the beach seine fishing gear used in PPI Cikidang Pangandaran is less environmentally friendly. This tool has major weaknesses in the selectivity of the catch, the risk of by-catch, does not produce good quality fish.

The strategy of the Batam City Government in increasing the availability of clean water for the community is the subject of this study. The research method used is descriptive qualitative, using a literature study approach to obtain data from various related sources, such as official government websites and scientific publications. The findings of this study indicate that the government's strategy is divided into two strategic components, namely organizational strategy and program strategy. The Batam Authority Agency (BP) is responsible for implementing infrastructure initiatives, including the construction of Water Treatment Plants (IPA) and revitalization of the pipe network, while the Batam City Public Works and Spatial Planning Agency concentrates on the development and management of the Non-SPAM Drinking Water Supply System in the hinterland. The availability of funds, community participation, effective management, human resource capacity, and sustainable planning are factors that contribute to the success of the strategy to increase the availability of clean water in Batam City. The conclusion of this research study shows the importance of a combination of systematic strategies and community involvement in increasing access to clean water in Batam City. This study also offers suggestions for increasing budget allocation and training for clean water management personnel in Batam City. It is hoped that these efforts will increase community access to clean water and attract local and foreign investors to invest in Batam City.Penelitian ini bertujuan untuk menganalisis Strategi yang digunakan Pemerintah Kota Batam dalam meningkatkan ketersediaan air bersih di Kota Batam. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan menggunakan pendekatan studi pustaka untuk memperoleh data dari berbagai sumber terkait, seperti situs web resmi pemerintah dan publikasi ilmiah. Temuan penelitian ini menunjukkan bahwa strategi pemerintah terbagi menjadi dua komponen strategis, yaitu strategi organisasi dan strategi program. Badan Otorita (BP) Batam bertanggung jawab untuk melaksanakan inisiatif infrastruktur, termasuk pembangunan Instalasi Pengolahan Air (IPA) dan revitalisasi jaringan perpipaan, sedangkan Dinas Pekerjaan Umum dan Tata Ruang Kota Batam berkonsentrasi pada pengembangan dan pengelolaan Sistem Penyediaan Air Minum Non-SPAM di pedalaman. Ketersediaan dana, partisipasi masyarakat, pengelolaan yang efektif, kapasitas sumber daya manusia, dan perencanaan yang berkelanjutan merupakan faktor yang berkontribusi terhadap keberhasilan strategi peningkatan ketersediaan air bersih di Kota Batam. Simpulan penelitian ini menunjukkan pentingnya kombinasi strategi yang sistematis dan keterlibatan masyarakat dalam peningkatan akses air bersih di Kota Batam. Penelitian ini juga menawarkan saran untuk peningkatan alokasi anggaran dan pelatihan bagi personel pengelola air bersih di Kota Batam. Diharapkan upaya ini dapat meningkatkan akses masyarakat terhadap air bersih dan menarik minat investor lokal maupun asing untuk berinvestasi di Kota Batam.