This study aims to determine the role of the Assistant Regional Secretariat of Palangka Raya City is very important in improving the performance of the Regional Secretariat apparatus in order to realize efficient and effective governance. This discussion highlights various aspects that influence the effectiveness of the role of the Assistant Regional Secretariat, such as coordination between regional apparatuses, human resource management (HR), budget management, performance monitoring, and employee motivation. Good coordination between regional apparatuses will facilitate the administration of government. In addition, competent HR management and efficient budget management are important factors in supporting the implementation of regional government programs. Performance monitoring and evaluation are also needed to ensure that every task and function of the Regional Secretariat apparatus runs according to plan. By considering all these factors, it is hoped that the performance of the Regional Secretariat apparatus can be more optimal and improve the quality of public services and regional government as a whole.
 

Introduction: The aim to this research to determine and analyze how to learning by access and utilization digital technology for high school visually impaired students (SLBN A) at Bandung City, Indonesia, because only in this school provide computer information technology specialization class, so it is important to have learning communication that is appropriate to the conditions of students who study computer technology without using visuals.

Methods: This research used qualitative with case study method, and data collection techniques use observation, interviews, and documentation. The participants consist of visually impaired students and teachers, the school principal, and a representative from the West Java Provincial Education Office.

Findings: The research findings, reveal several essential aspects of access computers for visually impaired students, such as familiar with screen readers, the ability to remember and utilize shortcuts, proficient typing skills using all ten fingers, and the use of assistive tools. Digital-based learning involves using computers and smartphones due to the various supporting software applications. All participant have the computer skill use to type word, input data to excel, email and as well as search for materials on the internet and participants reported that smartphone was used to communicate, using conference applications, and searching for information online, and some participants used it to produce creative content.

Originality: The novelty is a collaborative learning model based on communication technology for visually impaired students. Communication technology enables this collaboration through digital applications and devices that support communication and interaction between students and teachers, and interaction between students.

This study aims to identify the characteristics of respondents and analyze the effect of price, product quality, promotion, and brand awareness on consumer buying interest in Nusakita cooking oil in the Jabodetabek area. Indonesia, as a major producer of palm oil, has a highly competitive cooking oil industry due to the increasing needs of the community. This study employs a quantitative approach to analyze the effects of price, product quality, promotion, and brand awareness on purchase intention for Nusakita cooking oil products in Jabodetabek. Using a non-probability voluntary sampling method, data from 235 respondents were collected through online and offline questionnaires. Descriptive statistics and SEM-PLS were applied for data analysis, revealing significant positive effects of product quality, promotion, and brand awareness on purchase intention. The results showed the need for Nusakita to prioritize enhancing product quality and increasing brand visibility to drive consumer interest. Strengthening promotional efforts, such as offering discounts or engaging in targeted marketing campaigns, is also recommended. These strategies can help establish Nusakita as a trusted cooking oil brand in a competitive market.

This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.

Collecting taxes is the main sources for countries to generate revenues to finance goverment expenditure and investments in human capital, infrastructure, and the provision of services for the society. Value added taxes (VAT) as one of collecting taxes process  to generate the government’s revenue. The  aim of this study is  to  find  out  the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya as State-Owned Enterprises is a mandatory VAT collector according to Minister of Finance Decree Number.30/KMK.03/2021 with last amended by Minister of Finance Decree Number.240/KMK.03/2022  and also to find out the obstacles during the implementation of VAT collection at PT PLN Indonesia Power UBP Suralaya. The method used in this study is a descriptive method. Data collection methods by using interview methods, literature study methods, and documentation methods. The results of this study finds that the PT PLN Indonesia Power UBP Suralaya has carried out the collection and deposit of VAT procedure. However, there were obstacles when preparing and uploading tax invoices in which the failures or rejections occurred due to internet network disruptions

Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

This research identifies four independent variables: external pressure (proxied by leverage), financial targets (proxied by ROA), supervisory ineffectiveness (proxied by BDOUT), and auditor turnover. The results of the analysis show that external pressure has a significant negative influence on financial statement fraud, where the higher the external pressure, the greater the possibility of fraud occurring. On the other hand, financial targets and supervisory ineffectiveness do not show a significant influence on financial statement fraud. Changing auditors also has no effect on fraud, because companies tend to change auditors to comply with regulations, not to avoid fraud detection. This research provides an important contribution to the understanding of the factors that influence financial statement fraud, as well as implications for management and supervisors to increase transparency and accountability in financial reports. Recommendations for further research include the use of qualitative methods and exploration of other variables that can influence financial statement fraud.

Education in Indonesia plays an important role in the development of individuals and the country, shaping social and cultural values and preparing for the future. Quality education creates human resources who are innovative and have high social awareness, as regulated in Republic of Indonesia Law no. 20 of 2003. The main challenge is to maintain achievements and adapt to the Society 5.0 era. Curricula, such as the 2013 Curriculum and the Merdeka Curriculum, are designed to develop students' knowledge, skills and character. English as a compulsory subject increases career and educational opportunities in the context of globalization. English teaching in Indonesia emphasizes listening, speaking, reading and writing skills, as well as the importance of grammar and vocabulary. Nouns are an important element in sentence formation, and understanding nouns helps students in all aspects of language skills. An effective method for studying nouns is through descriptive text analysis. The Community Service Activity (PKM) entitled "Learning Nouns Through Descriptive Text Analysis for Grade 7 Students at MTs Lijamul Athfal Sukabumi" aims to develop community potential, increase creativity, writing skills and relationship networks. It is hoped that this PKM can improve students' understanding of nouns and become a guide for language learning in Indonesian literature, as well as arouse interest in learning English. The method used includes preparation and implementation of noun learning through descriptive text analysis at MTs Lijamul Athfal Sukabumi with results showing high enthusiasm from students. It is hoped that this fun context-based learning can be an alternative that advances education and produces students with international insight.

This study aims to explore the application of Project-Based Learning (PjBL) learning model on procedure text material in English subject for grade XI students at SMA Negeri 1 Mojokerto City. Using a descriptive-qualitative approach, this study observed the implementation process of PjBL as well as students' responses to this method. Data were obtained through interviews and direct observation of students involved in the instructional video-making project. The results showed that the implementation of PjBL not only improved students' understanding of procedure text structure, but also developed additional skills, such as speaking, critical thinking, creativity, and teamwork. Despite challenges in coordination and division of tasks, PjBL succeeded in creating a dynamic and interactive learning environment. The findings confirm that PjBL is an effective strategy in improving the quality of English language learning in senior high schools.

The application of an appropriate learning model to a particular material will make it a successful achievement. The purpose of this research is to explore and describe the implementation of the Project-Based Learning (PjBL) model in teaching the material of hikayat texts and short stories through video projects in class X at SMA Negeri 1 Kota Mojokerto. This study uses both primary and secondary data sources. The primary data was obtained from student participation in the implementation of the Project-Based Learning (PjBL) model, while the secondary data includes various relevant literatures, journals, and previous studies. Based on observations, the implementation of the Project-Based Learning (PjBL) model in class X at SMA Negeri 1 Kota Mojokerto has shown positive results and supports the development of students' skills in understanding the material. The use of video projects as part of PjBL has successfully attracted students' interest, encouraging them to be more active and creative in learning about Hikayat texts and short stories. Overall, the implementation of the PjBL learning model in the teaching of Hikayat texts and short stories at SMA Negeri 1 Kota Mojokerto has proven successful in improving the quality of learning and students' skills.