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

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.

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

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.

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.

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.

PP PAUD and Central Java Dikmas are tasked with overseeing all early childhood education institutions and community education throughout the Central Java region. This study aims to analyze the process of planning, organizing, implementing, and evaluating the massive open online course (MOOC) that took place at PP PAUD and Dikmas Central Java during the COVID-19 pandemic. This research is quantitative research with a descriptive approach. The sample in this study were PAUD teachers throughout Central Java and MOOC Education and Training supervisors at PP PAUD and Dikmas Central Java. Sample selection was carried out using the Simple Random Sampling method. The research instruments used were questionnaires, documentation, and interviews that experts have validated. Data analysis techniques used descriptive statistical analysis and percentages for questionnaire results and verbal analysis for interviews and documents. Based on the results and analysis of the discussion, we observe that MOOC in PP PAUD and Central Java Dikmas is going well. However, the content developed must still be adapted to the scope of PP PAUD. The materials in MOOCs need to be entirely focused on the essential competencies and core competencies of PP PAUD. Therefore, it is necessary to manage and develop video-based training through MOOCs.

Folklore as a literary work reflects the lives of people, including the origins of a particular place. This research aims to: (1) describe the folklore of the origin of Dukuh Tambak in Sragen, (2) describe the folklore of the origin of Pasar Tambak in Sragen, and (3) identify the value of local wisdom in the two stories. The method used is qualitative with a literary anthropology approach, using purposive sampling technique to select two interrelated stories. Data validity was tested by source triangulation and data analysis using a flow model analysis. The results show that the origin stories of Dukuh Tambak and Pasar Tambak describe the historical journey of the spread of Islam around the Bengawan Solo River, with Joko Tingkir and Kanjeng Raden Tumenggung Tambak Yudho as the main characters in Dukuh Tambak. Meanwhile, Pasar Tambak, spearheaded by Prince Giri Noto, continues the tradition of generosity and honesty in social interaction. From both stories, local wisdom values were found: (1) religiosity value, (2) social value, (3) leadership and responsibility value, (4) hard work value, (5) honesty value, and (6) cultural value.

In a change towards what is desired, change management is needed to provide stimulus and also a supervisory and control function in each change process. In this case study, KPP PMB succeeded in carrying out development and obtaining the ZIWBK predicate through three change management implementation processes. The first stage, namely Re-freezing, at this stage it is hoped that all stakeholders will be aware of the need for change, on the basis of which they are required to form an organizational structure to make changes along with the work program that will be delivered. The second stage is the change stage, this stage changes begin to be carried out by executing all the work programs that have been created, socialization from change agents is very necessary to communicate the goals and regulations changed by the organization as well as the commitment of all employees in making changes in behavior, mindset and culture . Changes that have been successfully implemented must be maintained according to documented standards and also carried out regular evaluations in accordance with the aim of the last stage, namely refreezing.