Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

This study aims to improve the reading comprehension skills of Class VIB students at UPT SPF SDN Sudirman 1 Makassar through the implementation of the Survey, Question, Read, Recite, Review (SQ3R) method. The background of the study is the low learning outcomes in Indonesian language subjects, particularly in reading comprehension. Out of 32 students, only 20 reached the Minimum Mastery Criteria (KKM) score of 75. This research uses a Classroom Action Research (CAR) approach conducted in two cycles. Each cycle includes the stages of planning, action, observation, and reflection. The instruments used in this study were observation sheets, written tests, and documentation. The results showed a significant improvement in students’ reading comprehension abilities. The average score increased from 70.63 in the first cycle to a higher score in the second cycle, with more students achieving the KKM. Additionally, students showed greater participation and enthusiasm during the learning process after the SQ3R method was applied. These findings indicate that the SQ3R method is effective in enhancing reading comprehension and can be used as an alternative learning strategy in teaching Indonesian language at the elementary school level.

Peptic ulcer is a condition where there is a wound or ulcer on the inner lining of the stomach. Gastroesophageal Reflux Disease (GERD) occurs when stomach contents flow back into the esophagus and can damage the mucosal lining of the esophagus. Extension activities carried out at SMA Santo Lukas 1, obtained pre-test results for correct answers of 82.08% and for wrong answers of 17.92%, while the post-test results showed a significant increase after the provision of material, namely for correct answers of 93.33% and wrong answers of 6.67%. This shows that most students understand the information delivered through counseling activities regarding GERD and peptic ulcers.

This research aims to determine the application of Indonesian positive law to the crime of taking foreign citizens hostage in Indonesia. This research is classified as normative legal research with a statutory approach and a case approach. Legal materials are collected through literature study, then analyzed prescriptively. The research results show that the criminal act of taking foreign citizens hostage, in this case a pilot from New Zealand in Indonesia, is an unlawful act. The legal regulations that were violated by the crime of taking hostages were Article 6 of Law Number 5 of 2018 concerning Amendments to Law Number 15 of 2003 concerning the Establishment of Government Regulations in Lieu of Law Number 1 of 2002 concerning the Eradication of Criminal Acts. Terrorism Becomes Law and Article 451 of Law Number 1 of 2023 concerning the Criminal Code.

The integration of local wisdom in the role of village heads as mediators of industrial relations disputes is an effective strategy in rural conflict resolution. Local wisdom, which is a community's traditional knowledge and practices, can be used to understand and resolve complex conflicts. The village head, as a respected figure with traditional knowledge, can serve as an effective mediator in resolving industrial relations disputes. The results show that village heads play an important role as mediators by integrating local wisdom principles such as deliberation, mutual cooperation, and harmony in the mediation process. The custom-based approach proved effective in reaching an agreement that was acceptable to both parties and maintaining social harmony in the village. However, challenges arise when dealing with large companies or disputes involving formal legal aspects. This research provides new insights into the potential integration of local wisdom in the resolution of industrial relations disputes at the village level, as well as the implications for the development of a more contextualized alternative dispute resolution system in Indonesia. The analysis will discuss how the integration of local wisdom in the role of the village head can improve the effectiveness of conflict resolution in rural areas.

The aim of this research is to determine the improvement in learning outcomes of students in classes X.3 and X.7 at UPT SMA Negeri 3 Maros in biology lessons by applying the Problem Based Learning learning model. The research method used is Classroom Action Research (PTK) which has been carried out in 2 cycles. The subjects taken in this research were classes X.3 and X.7 at UPT SMA Negeri 3 Maros for the 2023/2024 academic year. The data collection techniques in this research are (1) Observation, (2) Documentation, (3) Test. Based on the research results, it can be concluded that Problem Based Learning is relevant and effective for use in student and teacher activities in the teaching process in the classroom.