Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

Many regions in Indonesia face structural problems such as economic inequality. Economic inequality remains a significant obstacle to the development process, especially in developing countries such as Indonesia. The objective of this study is to determine the influence of Unemployment Rate, Education Index, and Poverty Rate on Economic Inequality in East Java Province. This study employs a quantitative method using secondary data analysis from the Central Bureau of Statistics (BPS) for the years 2010–2023. The analysis method used is multiple regression with classical assumption tests. The results of the study indicate that the Education Index and Percentage of Poor Population variables have a significant and positive impact on economic inequality, while the unemployment rate has a significant but negative impact on economic inequality in East Java Province. These findings suggest the need for further analysis of other factors influencing economic inequality to achieve equitable welfare for the community. The implications of this study can serve as a reference for the government in formulating inclusive development policies to reduce economic inequality in East Java.

Breast milk damming is the result of inadequate emptying and delayed milk ejection, which blocks the glands and causes the milk to get dammed. Breast milk dam events are brought on by a build-up of breast milk and inadequate milk ejection, which obstructs the milk ducts and produces breast enlargement. The purpose of this study is to examine the variables that affect postpartum women's breast milk dams. This study's methodology combines a cross-sectional approach with analytical survey research to get quantitative results. Respondents were given a questionnaire form to complete in order to collect data. The research sample used a total sampling of 37 respondent. Total sampling was used to determine sampling. Data were analyzed using Chi-square test with the help of Fisher’s exact test and Likelihood ratio. The results of the research in this study showed that all variables influenced breast milk dam by obtaining a p value <0.05. Bivariate analysis on breastfeeding position found P = 0.012 which means there is an effect of breastfeeding position on breast milk dam. In breast care, the value of p=0.001 was obtained which has an influence on breast milk dam. While the frequency of breastfeeding has an effect on breast milk dam with a value of p=0.000. And in knowledge with a value of p=0.009 which means it has an influence on breast milk dams. It was concluded that there was an influence of breastfeeding position, breast care, breastfeeding frequency, and knowledge on breast milk dams. The most influential factor on breast milk dam is the breast care variable.

Digital transformation brings significant changes in the way micro, small, and medium enterprises (MSMEs) carry out marketing strategies. However, many laundry business owners in rural areas, such as in Ngimbangan Village, have not optimally utilized digital marketing to improve competitiveness. This community service activity aims to increase the digital capacity of laundry business owners through digital marketing training, in order to increase business visibility and expand market reach. This activity adopts a Participatory Action Research (PAR) approach, which involves collaboration between researchers and community members at every stage of the research process, from planning to implementation and evaluation. The implementation method includes counseling, practical training, and mentoring on the use of social media, creation of promotional content, and utilization of digital platforms. The digital marketing training activities held to increase the turnover of MSMEs digital marketing training for laundry business owners to increase visibility and expand market reach in the digital era in Ngimbangan Village, Mojosari District, Mojokerto Regency, went smoothly according to the plan that had been set. The results of the activity showed an increase in participants' understanding and skills in implementing digital marketing strategies. In addition, some participants began to actively promote their businesses through social media. This activity proves that digital marketing training can be an effective means of local economic empowerment in facing the challenges of the digital era.

Indonesian Migrant Workers (PMI) abroad often face various social, legal, and cultural challenges that can increase their vulnerability in everyday life. One effort to minimize these vulnerabilities is through the establishment of regional community organizations as a platform for solidarity, advocacy, and cultural identity preservation. This community service activity aims to assist in the formation of the Ikatan Warga Ponorogo di Hong Kong (IWPH) — an association of PMI from Ponorogo working in Hong Kong. The methods employed include community needs assessment, facilitation of organizational meetings, formulation of organizational statutes and bylaws, and basic community-based advocacy training. The results of this activity showed high enthusiasm among PMI from Ponorogo to participate in this community as a forum for sharing information, social protection, and preserving regional cultural traditions abroad. Moreover, IWPH has begun to actively voice issues faced by PMI, such as overcharging, gender-based violence, and unclear employment contracts. The establishment of IWPH is expected to serve as a model for strengthening social networks and advocacy based on regional community groups, enhancing the bargaining power of Indonesian migrant workers abroad. This activity also reflects the contribution of higher education institutions in supporting the protection and empowerment of Indonesian migrant workers in various destination countries.

In the digital era, personal data protection has become a crucial issue due to the growing risks of privacy breaches. This study aims to explore the role of digital education in enhancing privacy literacy and mitigating the social impacts of data violations. Utilizing a mixed-methods approach, primary data was collected through online surveys and in-depth interviews with users and experts, while secondary data was analyzed from academic journals and industry reports. Results reveal that only 42.7% of respondents understood how to safely manage their personal information, reflecting a significant gap in privacy awareness. Moreover, a positive correlation (R = 0.72) was identified between improved privacy literacy and reduced social risks, such as identity theft and cyberbullying. Simulations proved to be effective educational tools, with every 10% increase in digital privacy literacy reducing social risks by 7%. The findings highlight the need for integrating privacy education into formal curricula at all educational levels, complemented by community-based initiatives for underserved populations. Collaborative efforts between governments, educational institutions, and technology organizations are essential to develop relevant and effective learning resources. The study underscores the importance of adopting holistic educational strategies to empower individuals in navigating the challenges of data protection in the digital age.

Educational research requires a thorough understanding of population and sample concepts as the foundation for ensuring the validity and generalizability of findings. This article explores the fundamental differences between population and sample, the implications of their selection on research outcomes, and appropriate strategies for selecting a representative sample. By reviewing commonly used sampling approaches, such as probability and non-probability techniques, this paper highlights the importance of aligning the method with the research objectives and context. A clear understanding of these concepts is crucial for researchers to produce accurate, reliable, and contextually relevant educational data.

This study aims to analyze the factors influencing the risk perception of stock investments among Generation Z in Indonesia. The research method used is quantitative, employing a survey approach through questionnaires. The analytical technique applied is multiple linear regression. The results of the study indicate that financial literacy, investment experience, and social influence significantly impact risk perception. These findings have important implications for financial education providers and capital market institutions.

Kejatmikaan counseling emerged as a unique approach to counseling practice in Indonesia, based on the teachings of Kyai Samin Surosentiko that integrates social and spiritual values. Within the context of Indonesia's cultural diversity, this counseling system aims to combine international theories with local wisdom. This research explores important elements in Kyai Samin's teachings, including self-management, social awareness, and patterns of human relationships. A hermeneutic qualitative method was used to explore the basic philosophy and key concepts underlying Kejatmikaan counseling. The findings show that this approach does not only focus on solving clients' problems, but also encourages self-development and deeper awareness, resulting in individuals behaving positively in daily life. Therefore, Kejatmikaan counseling is expected to be a model of counseling practice that is harmonious with the cultural values of the community. The results of this study include: (1) Basic philosophy, (2) Main concepts, (3) Objectives of Kejatmikaan counseling, (4) Counseling relationships, (5) Counseling techniques.

LKP YHSUA Training Institute Self-Development is one of the course places for the Papuan people, which is located in the Pikhe, Wamena. This course provides places for Papuan people to develop their potential by offering courses and direct practices in the field. In contrast, one of the problems LKP YHSUA Training Institute Self-Development students face is a lack of understanding and motivation in learning English. As a solution to this problem, a Community Service socialization is designed for the collaboration of four basic English skills. The purpose of this socialization is to improve the students’ four English skills at LKP YHSUA Training Institute Self-Development. The method used in this socialization is the drill method. As a result of using the drill method, students of LKP YHSUA Training Institute Self-Development could develop their basic skills in English such as be able to listen, to speak, to read, and to write, even though they are not so passive in improving their skills, the drill method has encouraged their interest in using the four English skills.