. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.
 

Distribution of information has an integral role in village governance. The village government needs to prioritize information services and management to fulfill the ideas of an informative village. This community service takes place in Holmafen village, East Sarmi district, Sarmi regency. The purpose of this service is to the improve information infrastructure in Holmafen. Holmafen is one of the villages in the East Sarmi district which has the potential to be developed, one of the reasons is due to the tourism potential. The method used in this community service is by making physical infrastructure in the form of village information boards (village and Bamuskam nameplates, village monographs - programs, and village organization boards). In conclusion, this service has helped the community and the village government of Holmafen in providing information infrastructure.

This study aims to find out how the influence of the expansion of oil palm plantations has on social, economic and environmental changes in communities in several villages in Batahan District, Mandailing Natal Regency. Socio-economic in this case are education, income, health and development, while the environment is the environmental conditions in an area. This research is a descriptive qualitative research. The data used is primary data, data collection techniques using observation, interviews and documentation, and data analysis in this study is descriptive qualitative. Qualitative descriptive analysis or inductive thinking, which departs from facts or events that are empirical in nature and then examines and analyzes these findings so that they become general conclusions and generalizations with evidence of their implementation, then examines all the collected data. The results of the study show that the expansion of oil palm plantations has good social and economic impacts for the community, namely in terms of education, income, health and development. However, it has a bad impact on the environment, because it can cause environmental pollution and damage to soil and water.

Human perception of beauty is different, beauty is the dream of every woman, both teenagers and children from an early age. so this study aims to determine the views of Sumbawa University of Technology students on beauty.  This research uses qualitative research methods and the basic type of qualitative description with data collection techniques in the form of interviews and documentation. This study was conducted within the environment of Sumbawa University of Technology. Interviews and documentation were used as data collection techniques. Using Pride and Farrel's Perception, perception is all the processes by which information is retrieved, organized, interpreted and communicated. This can be seen from one's opinion about beauty standards. Because female beauty is not only physical, but one's personality and intelligent behavior, can be said to be a measure of beauty.
 
 

This study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.

This study aims to evaluate: context, input, process, product, and outcome in the implementation of strengthening human resources in the Program Sekolah Penggerak at SMPN 1 Bringin. This type of research is descriptive evaluative to find out the description of a phenomenon and or its relationship with other phenomena. Data collection techniques using interviews, observation and documentation studies. Data validation using triangulation. Data analysis includes data reduction, presentation, and verification. The results of this study indicate: (1) Context. Teachers’ competencies is low, students character is not appropriate, and the school's cultural climate is less solid, and program improvements are needed; (2) Inputs. PSP with the Merdeka curriculum is the answer regarding a curriculum model that is in line with the development of the world of education where the readiness of stakeholders is well coordinated, (3) Process. Starting with program preparation, facilitation and implementation, mentoring, evaluation and reflection on all activities. (4) Products. Teachers are increasingly mastering digital devices, schools are equipping digital-based infrastructure to support learning activities, co-curricular, intra-curricular and extra-curricular activities are going well, at the end of the strengthening project a "Pagelaran" is held in the form of art performances and student product exhibitions, the internal condition of schools has built a climate culture good school. (5) the outcome, strengthening human resources in the PSP shows that the results of the performance of educators and education staff have increased where teachers are able to complete tasks with full responsibility, use new learning paradigms and learning differentiation.

<p>Pengembangan koleksi di perpustakaan merupakan proses yang dilakukan untuk memastikan bahwa kebutuhan informasi pemustaka dapat terpenuhi secara tepat. Pemenuhan kebutuhan informasi pemustaka dapat dilakukan dengan memanfaatkan secara maksimal sumber informasi yang ada di perpustakaan. Penelitian ini bertujuan untuk menggambarkan atau memvisualisasikan hubungan antara pengembangan koleksi di perpustakaan dengan analisis kebutuhan pengguna berdasarkan analisis bibliometrika. Data pada penelitian ini diambil melalui situs pencarian literatur ilmiah <em>Google Scholar </em>dengan menggunakan kata kunci "pengembangan koleksi perpustakaan" dan pencarian dibatasi dari tahun 2017 hingga 2021. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatan analisis tematik melalui bantuan aplikasi <em>Publish or Perish </em>dan <em>VOSviewer</em>. Penggunaan <em>VOSviewer </em>dapat membantu dalam memvisualisasikan pemetaan jaringan pada pengembangan koleksi perpustakaan yang diambil dari literatur ilmiah. Hasil penelitian ini menunjukkan bahwa melalui visualisasi jaringan, analisis kebutuhan pengguna sangat berkaitan erat dengan pengembangan koleksi di perpustakaan. Berdasarkan hasil kepadatan visualisasi, penelitian dengan topik atau kata kunci pengembangan koleksi merupakan penelitian yang paling sering dilakukan oleh para peneliti.</p>

Digital marketing can be a solution to solving problems that have been experienced by MSME actors, namely product marketing problems. Especially in Musir lor Village, Kec. Rejoso, Kab. Ngajuk, East Java Province, where there are several UMKM that have the potential to be developed to become more productive. However, the lack of understanding of digital marketing causes these UMKM to not develop further on a large scale. This is based on the results of observations and the implementation of location surveys in the village of Musir Lor which is a form of research method in the analysis of problems with Musir Lor UMKM owners, namely the lack of awareness of the residents of Musir Lor Village about the importance of Business Identification Numbers, as well as the lack of understanding in increasing business value. or the image of a product to support product quality improvement and increase the interest of potential consumers in an UMKM product. Some UMKM build businesses with minimal knowledge of UMKM business owners causing a lack of knowledge about product brands. Therefore, in branding or rebranding a product, it must be understood that an attractive, unique and easily recognized design is very important. Therefore, several alternative strategies that need to be considered in building a brand are logos that are appropriate to the line of business, banners and business stamps, more attractive and modern packaging designs. In this modern and technological era, it is certainly not far from operating digital applications that must be understood by UMKM business actors as a form of effort to increase the development of an UMKM, such as operating an online marketplace, social media and operating a financial management application to manage finances in a structured manner.

The purpose of this study was to analyze norms that do not regulate the requirements for candidates for legislative members (DPR) without being accompanied by a police record certificate (SKCK) which has a material impact on their duties and responsibilities in establishing law. The research method used in this study is normative juridical with a conceptual approach and a statutory approach. This research is very important in filling public positions because the lack of conditions in question is a form of institutional imbalance in the DPR compared to the requirements for the candidacy of the President and Vice President, Governors, Mayors, and Regents. Even though all of them are public positions that directly receive a mandate from the people. The form of a rule of law requires checks and balances, which upholds Indonesia's constitutional cultural values and places greater emphasis on the harmony and integration of shared values. Meanwhile, the invalidity of the SKCK as a condition for candidacy for members of the DPR is a form of denial. So this has implications for the integrity and quality of prospective members who will occupy the DPR positions. As a law-forming institution, quality and integrity are important parts that must be attached to them, so that in carrying out their duties it will result in the formation of laws that are oriented towards the protection of human rights. The novelty of this research is the analysis of the importance of regulating the requirements for police record certificates in the Election Law as a basis for measuring the filling of public office. Tujuan penelitian ini adalah untuk menganalisis norma yang tidak mengatur syarat calon anggota legislatif (DPR) tanpa disertakan dengan surat keterangan catatan kepolisian (SKCK) yang secara materiil berdampak pada tugas dan tanggungjawabnya dalam pembentukan hukum. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan konseptual dan pendekatan perundang-undangan. Penelitian ini sangat penting dalam pengisian jabatan publik, sebab ketiadaan syarat yang dimaksud adalah bentuk ketidakseimbangan kelembagaan DPR dibandingkan dengan syarat pencalonan Presiden dan Wakil Presiden, Gubernur, Walikota, dan Bupati. Padahal semuanya sama-sama jabatan publik yang langsung menerima mandat dari rakyat. Bentuk negara hukum menghendaki adanya checks and balances, yang menjunjung nilai-nilai budaya konstitusional Indonesia dan lebih menekankan harmoni dan integrasi nilai-nilai bersama. Sedangkan ketidakberlakuan SKCK sebagai syarat pencalonan anggota DPR adalah bentuk pengingkaran dimaksud. Sehingga hal ini berimplikasi terhadap integritas maupun kualitas dari calon-calon anggota yang akan menduduki jabatan DPR. Sebagai lembaga pembentuk undang-undang kualitas dan integritas adalah bagian penting yang harus melekat bagi mereka, sehingga dalam menjalankan tugasnya akan menghasilkan pembentukan undang-undang yang beorientasi pada perlindungan hak asasi manusia. Adapun kebaharuan penelitian ini adalah analisis mengenai pentingnya pengaturan mengenai syarat surat keterangan catatan kepolisian dalam UU Pemilu sebagai dasar tolak ukur pengisian jabatan publik.     

Service quality is built on a comparison of two main factors, namely customer perceptions of the real service they receive with the service they actually expect or want. If the reality is more than expected, then the service can be said to be of high quality, whereas if the reality is less than expected, then the service can be said to be of poor quality. And if the reality is the same as the expectation, then the service can be said to be satisfactory.
This research is a quantitative research, quantitative research is a research method based on the philosophy of potivism, used to examine certain populations or samples. The data sources used are primary data and secondary data, primary data obtained from Citilink airline passengers at Yogyakarta International Airport who were asked for responses through questionnaires given about service quality variables and passenger satisfaction variables.
Based on the data analysis, it was concluded that the effect of the variable quality of boarding gate services significantly on the variable of passenger satisfaction. And the contribution between the variables of service quality boarding gate (X) contributed 0.863 or 86.3% to passenger satisfaction on the Citilink airline at Yogyakarta International Airport, the remaining 13.7% was influenced by other factors not included in this study.
Keywords: Quality of Service, Boarding Gate, Passenger Satisfaction and Citilink Airlines.