Mobile vehicle tax service is one of the regional government initiatives designed to facilitate tax compliance and increase regional revenue. This study aims to examine the contribution of mobile tax units in boosting local revenue in Sukabumi Regency. The methodology applied in this research is a descriptive qualitative approach, with data collection conducted through direct observation. The findings reveal that the implementation of mobile tax units produces significant effects on increasing the number of taxpayers, resulting in higher local revenue from the vehicle tax component. This service has also successfully reached remote areas previously difficult to access by conventional tax offices. Therefore, mobile tax units can be considered effective as a sustainable strategy to optimize regional income.

This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal that MSME actors face complex dynamics throughout the digitalization process, involving internal challenges such as limited human resources and digital content management, as well as external opportunities like expanded market reach. Digital transformation emerges as a strategic tool that enhances promotional efficiency, strengthens customer engagement, and fosters a business model that is more responsive to technological advances. The study highlights the importance of digital training and the enhancement of entrepreneurial capacity to optimize the digital potential of MSMEs.

Character in the sense of attitude or behavior is closely related to language, and this relationship is logical or structural because language is a reflection of a person's attitudes and behavior.  Language is a symbol of human existence that can be known about their desires, educational background, customs, even their region or country of origin.  When someone communicates by choosing polite words and expressions, that person will use good sentences. Providing direction and socialization about positive language attitudes can improve language skills and foster polite and polite character among teenagers. This community service activity was held at youth youth organization Rt.001/Rw.004 Tanah Baru, Beji, Depok City, West Java. The way to select partners is based on survey and interview results, namely that the majority of teenagers still often use slang and viral language that is not educational. The method of implementing this activity is education as well as direction and socialization. The results of this community service activity are Karang Taruna youth have gained knowledge and experience regarding polite and polite character through positive language attitudes so that it will really help teenagers in socializing with their surrounding environment.

Kampung 4 Village has great potential in developing home-based culinary businesses as a strategy to increase family economic independence. One promising business opportunity is Tuna Balado Rice Bowl, a practical food product that combines tuna as the main ingredient with the distinctive flavor of balado. This product has broad market prospects because it is easy to produce, has high nutritional value, and is in line with the trend of fast food that is in demand by various groups. In addition, this business can be run with relatively affordable capital and has broad marketing potential through digital strategies such as social media and delivery services. Seeing these opportunities, the Tuna Balado Rice Bowl business can be an alternative home-based business that is competitive, able to increase family income, and contribute to strengthening the local economy in a sustainable manner.

Purposes: With profitability acting as the mediating variable, the study’s objective is to evaluate the impact of implementing green accounting and its environmental implications on firm value in manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022.
Methods: The approach used in this study is a quantitative approach. The research sample was 171 cases. Data analysis was performed using path analysis using Eviews 10, and the Sobel test was used to conduct the mediation test.
Findings: This study indicates that green accounting and environmental performance impact can enhance firms’ value. Employing green accounting practices and improving environmental performance impact enhances profitability. The greater the profit, the higher the firm’s value. Profitability may play a role in determining the effect of green accounting and environmental performance impact on firm value.
Novelty: This research supports the idea that profitability can be a mediator in understanding the effect of green accounting and environmental performance impact on the firm value of Indonesian industries listed on stock exchanges. Profitability as a mediating variable requires further investigation, as green accounting practices and improved environmental performance impact can increase operational efficiency, reduce costs, and ultimately improve a business’s profitability. Increased profit makes a company more valuable to investors and other stakeholders.

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 government has the task of realizing prosperity for the entire Indonesian nation, so it is necessary to intervene in all areas of life, which of course can give rise to clashes of interests which ultimately require The State Administrative Court to finish it. The absolute competence of the State Administrative Court in the State Administrative Law is to adjudicate State Administrative disputes, however, with the enactment of Law Number 30 of 2014 concerning State Administration (UUAP) bring about changes in the expansion of the practice of organizing State Administrative Courts in Indonesia, namely the testing of factual actions. The problems discussed in this study focus on the legal implications of the policy of expanding the competence of the State Administrative Court in testing factual actions after the UUAP came into effect. The approach method in this study is normative juridical, with qualitative data analysis. The results of the study indicate that the legal implications regarding the policy of expanding the competence of the State Administrative Court in testing factual actions after the enactment of the UUAP which is supplemented by Supreme Court Regulation Number 2 of 2019 concerning Guidelines for Settlement of Disputes over Government Actions and the Authority to Adjudicate Unlawful Acts by Government Agencies and/or Officials, transfers the authority of the District Court to adjudicate on the basis of a lawsuit under Article 1365 of the Civil Code to the State Administrative Court. However, the government's factual actions will not be questioned if there is no loss, considering that Article 53 paragraph (1) of the State Administrative Court Law requires an element of loss when filing a lawsuit against government actions.
 
Abstrak
Pemerintah mempunyai tugas untuk mewujudkan mewujudkan kesejahteraan bagi seluruh Bangsa Indonesia, sehingga perlu campur tangan dalam segala bidang kehidupan, yang tentu dapat menimbulkan gesekan kepentingan yang pada akhirnya membutuhkan Peradilan Tata Usaha Negara (PTUN) untuk menyelesaikannya. Kompetensi absolut PTUN dalam Undang-Undang Peratun adalah mengadili sengketa TUN namun dengan lahirnya Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan (UUAP) membawa perubahan perluasan terhadap praktik penyelenggaraan PTUN di Indonesia, yaitu pengujian tindakan faktual. Permasalahan yang dibahas dalam penelitian ini fokus pada implikasi yuridis mengenai kebijakan perluasan kompetensi Pengadilan Tata Usaha Negara dalam pengujian tindakan faktual pasca berlakunya UUAP. Metode pendekatan dalam penelitian ini adalah yuridis normatif, dengan analisa data kualitatif. Hasil penelitian menunjukan bahwa implikasi yuridis mengenai kebijakan perluasan kompetensi PTUN dalam pengujian tindakan faktual pasca berlakunya UUAP  yang dilengkapi dengan  Peraturan  Mahkamah  Agung Nomor 2  Tahun 2019  tentang Pedoman Penyelesaian Sengketa Tindakan Pemerintahan dan Kewenangan  Mengadili Perbuatan    Melanggar    Hukum    oleh    Badan dan/atau Pejabat Pemerintahan, mengalihkan kewenangan Peradilan  Negeri  mengadili dengan  dasar  gugatan  Pasal  1365  KUH Perdata ke PTUN. Namun tindakan  faktual  pemerintah tidak  akan  dipersoalkan  jika  tidak  ada  kerugian,  mengingat dalam Pasal 53 ayat (1) UU PTUN,  mengharuskan  ada  unsur  kerugian  ketika mengajukan gugatan atas tindakan pemerintah.

Inclusive education in North Sumatra faces various challenges in its implementation, especially in meeting the needs of children with special needs (ABK). This study aims to identify the challenges and needs of educational units in implementing inclusive education for ABK. The research method used is qualitative with a case study approach, involving in-depth interviews with teachers, principals, parents, and education stakeholders. The results of the study indicate that the main challenges include the lack of understanding and readiness of teachers in handling ABK, limited supporting facilities and infrastructure, and minimal adequate training and resources. On the other hand, the main needs identified are increasing teacher capacity through special training, providing accessible facilities, and strong policy support from the local government. This study concludes that to achieve successful implementation of inclusive education, collaboration between the government, schools, parents, and the community is needed in overcoming challenges and meeting existing needs. Recommendations submitted include strengthening teacher training programs, increasing budget allocation for facilities and infrastructure, and more intensive socialization of the importance of inclusive education for all levels of society.

This research aims to analyze the dynamics of the role of Indonesian language among Generation Z, with an emphasis on the use of slang language in the context of social media. Language as a means of communication holds crucial significance in social life, and its development reflects the changes in time and technology Generation Z, born between the mid-1990s and early 2010s, is a group that is highly exposed to digital media and actively engages in content creation. A descriptive qualitative method is employed to explore the impact of slang language usage on the practice of formal Indonesian language communication. The findings indicate that while slang supports the expression of identity and creativity, there is a risk of diminished understanding of formal Indonesian language. This research recommends the implementation of innovative educational campaigns and collaboration with influencers to raise awareness of the importance of proper Indonesian language usage. With the application of appropriate strategies, it is hoped that the Indonesian language can remain relevant and be effectively used by Generation Z, positioning them as agents of change in the preservation of language in the digital era.

Abstract Based on our research in Beras Basah Village so many housewife is not have a job. So the researchers aim to make flower bouquet entrepreneurship training to increase their income. We use qualitative method, the population is housewife in organitation PKK at Beras Basah village, and the sample of 20 people.This research has a positive impact on their creativity. This can be seen from their enthusiastic attitude in participating in the training. The researcher's recommendation for this activity is to develop it independently and sustainably so that it can grow new UMKM.