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.

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.

Settlement is a basic human need that is closely related to the feasibility of life and well-being. The purpose of this study is to gain a better understanding of settlement patterns that occur in rural and urban areas, and to investigate the factors that influence these patterns. This study collects, analyzes, and synthesizes related literature. The results show that settlement patterns in urban areas are denser and develop vertically, while settlement patterns in rural areas tend to be spread out and horizontal. Various factors, such as natural conditions (such as climate, topography, water and land availability), socio-economic factors (such as employment, education, and income), and government policies and local cultural developments, influence these differences. These results emphasize that understanding settlement patterns as a whole is essential to building areas that are equitable, sustainable, and responsive to community needs.

Berbagai upaya dilakukan untuk mengatasi permasalahan terkait literasi digital yang bertujuan untuk membentuk kemandirian dan kecakapan hidup ABK Tunarungu. SLB Nurul Ikhsan memerlukan pendidikan non formal bagi ABK Tunarungu sebagai bekal untuk mencari pekerjaan atau melanjutkan ke jenjang sekolah yang lebih tinggi. Pengabdian ini bertujuan untuk meningkatkan keterampilan literasi digital ABK Tunarungu melalui pelatihan mengenalkan bahasa pemrograman melalui coding. ABK Tunarungu dilatih menggunakan coding untuk mengasah logika dengan membuat game sederhana menggunakan aplikasi SilentTeacher dan Scratch. Hasil dari pelaksanaan kegiatan diketahui bahwa ABK Tunarungu menerima baik materi dengan berhasil mengembangkan game sederhana pada aplikasi Scratch, serta tercapainya target kepuasan peserta sebesar 84%, sehingga dapat dikatakan bahwa kegiatan ini diterima baik oleh peserta.

An effective school payment system will trigger the performance of the agency to be better than before. Web-Based School Administration Payment System Application at SMPI Nurush Shodiqin, In the world of education, an efficient and integrated administration system is very important to maintain the smooth running of academic and management processes, including data management of students, teachers, and school management. Nurush Shodiqin Islamic Junior High School (SMPI), as one of the educational institutions in the region, experiences problems in administrative management. The administration system used is still manual, especially in terms of recording student data, recapitulating grades, and paying tuition fees. This causes various problems such as data input errors, loss of important records, and delays in delivering information to related parties. . Therefore, the implementation of a Web-based Administration System at SMPI Nurush Shodiqin is a relevant solution. This system is expected to be able to overcome existing problems and improve the quality of school administration services. With a web-based system, it is expected that the administration process can be carried out more quickly, accurately, and transparently.

Investment encouragement is needed in the tourism sector involving participation from the community, businesses, as well as local and central governments. This collaboration is crucial to ensure a shared commitment to developing the tourism potential with sustainable growth and positive impact. The "Jakarta 101" advertising campaign has produced a video showcasing three unique local tourist destinations in Jakarta, each with its own distinct characteristics, hidden gems, and profound meanings. One of them is a coffee shop that employs individuals with disabilities, adding a unique dimension to its significance. Additionally, Jakarta boasts an educational museum with knowledgeable guides explaining its historical artifacts, along with other educational spots focused on environmental care and recycling, previously plagued by high crime rates. In this advertising campaign, a copywriter is responsible for the pre-production stages, including scriptwriting and formulating interview questions for the speakers. The copywriter plays a pivotal role in designing the advertising communication concept, maintaining brand consistency, and supporting the brand experience in various scenarios. The role of a copywriter increasingly demands digital and technological skills due to the evolving times. This research aims to enhance the skills of copywriters in creating the "Jakarta 101" advertising campaign and provide fresh insights into the role of copywriters in content creation. Copywriting in advertising holds a crucial role, serving as a bridge between potential consumers and the purchasing decision.

Traffic accidents are one of the leading causes of death worldwide, where drowsiness while driving is a significant factor that reduces driver alertness. This study develops a real-time driver drowsiness detection system using the Eye Aspect Ratio (EAR) method to avoid this. EAR calculates the ratio of the upper and lower eyelid distances to detect signs of drowsiness based on changes in eye shape. This system utilizes the OpenCV and Dlib libraries to identify faces and measure EAR, with a threshold of 0.25 as a warning trigger. If the EAR value drops below the threshold in several consecutive frames, the system automatically activates an alarm to increase driver alertness. With the advantages of cost efficiency and ease of implementation without additional hardware, this system is suitable for various types of vehicles. The results show that this system is effective in providing early warnings, thus helping to reduce the risk of accidents due to drowsiness.

This research aims to find out the views of the public regarding the issue of the implementation of free 12-year tuition fees (Sumbangan Pembinaan Pendidikan) from elementary, junior high, to high school levels in the Riau Islands. The sources of this research were obtained from students and university students located in Tanjungpinang. This type of research uses a qualitative approach. This research uses primary data. Primary data used in this study were obtained directly through distributing questionnaires to respondents. This study involved 32 people, including students and students in Tanjungpinang City. One of the factors that cause a weak educational foundation is the low level of income and the large population in Indonesia. Analyzing the quality of education is very important before schools receive assistance or mentoring, and this issue is not only related to money. It was found that communication between policymakers and implementers can change how programs are run.

In legislative negotiations, the position of the constitutional court is quite high. The constitutional court can change laws that conflict with the constitution by declaring that the law does not have binding legal force. And also the decision of the Constitutional Court is final and binding. So any decision of the constitutional court cannot be contested, even by the MKMK because the decision that has been determined is a permanent decision. So this journal was created to focus on the Constitutional Court decision No.90/PUU-XXI/2023 in the context of Protection of Citizens' Constitutional Rights and Human Rights. This research method is focused on the literature case study method and analysis of previous documents related to the title of this research. Because the Constitutional Court Decision No.90/PUU-XXI/2023 is a quite complex problem for people who do not agree with the decision and question whether the decision can be an effort to protect the constitutional rights of citizenship and human rights.