This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

The research aims at investigating he mechanism for impeaching the Vice Regent period for 2016-2020 Gorontalo district and factors that influence Vice Regent to be impeached. This research is empirical research or direct research. The research is used descriptive analysis method so that the comprehensive view picture can be obtained regarding the rules which related to applicable rules or norms. The impeachment process is starts begins with a report submitted by a society the Regional House of Representatives, which is the legislature's commissions. Then it was continued with the formation of a Special Committee to hold a plenary session of the impeachment process for the 2016-2020 Deputy Regent. From the final results of the process in the realm of the Regional People's Representative Council, it is submitted to the Supreme Court in Deciding and establishing an Opinion from the Regional People's Representative Council which is then validated by the Minister of Home Affairs and returned to the regional government to announce the decision on the dismissal. The legal basis for the process and prohibition of a leader is regulated in the 1945 Constitution in conjunction with Law number 23 of 2014 concerning regional government.

Layout has an important role in improving the quality of life and productivity of cows. Placing the right layout of space or facilities can make it easier to carry out daily maintenance and upkeep activities. This research was conducted to analyze the layout of facilities at Sapi Juara Farm. Sapi Juara Farm is a privately owned dairy farm located in Kec. Pamijahan, Bogor Regency, West Java. This farm provides fresh cow's milk to meet the demands of the cow's milk processing industry and the community's demand for milk. The layout of this farm needs to be reviewed in order to increase operational efficiency and optimal milk yield. This research aims to investigate and analyze the layout of facilities at Sapi Juara Farm using the Activity Relationship Chart (ARC) and Total Closeness Rating (TCR) methods. The results of the analysis of the two methods showed that the highest score was in the feed warehouse with a total score of 331 and the lowest score was in the owner's house with a total score of 15. The equipment warehouse underwent changes to be placed adjacent to the sterilization room to make it easier to clean the equipment and the process of transporting the milk out.
 
 

 This research was conducted with the aim of finding out how civil disputes are resolved in the District Court, either through Simple Lawsuits in Court or through Mediation in Court. By using normative juridical research methods, it is concluded: (1) The stages of simple lawsuit settlement in the District Court include registration, examination of the completeness of a simple lawsuit, determination of judges and appointment of substitute clerks, preliminary examination, determination of hearing days and summoning of parties, trial and peace hearings, evidence and decisions To resolve disputes in a simple and practical manner and avoid complicated settlements and in-depth examinations, Law Number 8 Year 1999 requires that amicable settlement, which is a legal remedy first attempted by the parties to the dispute, before the parties choose voluntarily to resolve disputes through the Judicial Body or other forum. (1) The Mediation Procedure in Article 13 on Submission of Case Resume and Duration of Mediation Procedure, states: (1) Within a maximum of 5 (five) working days after the parties have appointed an agreed mediator, each party may submit the case resume to each other and to the mediator. (2) Within a maximum of 5 (five) working days after the parties fail to select a mediator, each party may submit the case resume to the appointed mediator judge. (3) The mediation procedure shall last for a maximum of 40 (forty) working days from the time the mediator is selected by the parties or appointed by the chairman of the panel of judges as referred to in article 11 paragraphs (5) and ( 6). (4) Based on the agreement of the parties, the mediation period may be extended by a maximum of 14 (fourteen) working days from the expiry of the 40 (forty) day period as referred to in paragraph 3: (5) The period of the mediation procedure shall not include the period of case examination. (6) If necessary and based on the agreement of the parties, mediation may be conducted remotely using communication devices. Settlement of civil disputes in principle has two aspects, namely settlement through litigation and non-litigation, in the District Court itself where litigation settlement can be pursued also prioritizing the principles of fast, cheap, and simple.

Strengthening knowledge and disaster preparedness for students, teachers, and the wider community can be achieved through community service activities packaged in the form of national seminars. This seminar is an educational and collaborative forum that brings together various related parties to share knowledge, experiences, and disaster mitigation strategies. Through this community service activity, geography learning becomes more relevant and applicable. Not only does it increase understanding of disaster mitigation, this seminar also builds community capacity in dealing with disasters, and encourages active participation of all parties in creating a safer and more sustainable environment. This community service activity was carried out in three stages: 1) Material solidification, 2) Q&A discussion, 3) Evaluation. The community service conducted through a resource person at the national seminar on geography education organized by the Master of Geography Education Study Program at Padang State University provides an overview of the integration of processes and projects that can be done to improve understanding of disaster mitigation through geography learning. This includes projects such as identification of disaster locations in the selection of materials, socialization in collaboration with related parties, simulations in schools, or through the development of learning media.

Abacus skills training has been identified as an effective method for improving students' basic mathematics abilities and mental calculation skills. This article discusses the implementation of Abacus skills training for teachers at Madrasah Ibtidaiyah Negeri (MIN) Bandar Lampung City with the aim of improving the quality of basic mathematics teaching. In the context of MIN, this training is considered relevant to develop teachers' potential in teaching mathematics and improve students' ability to understand mathematical concepts better. This article also describes the steps for implementing Abacus skills training at MIN and its benefits in improving the quality of mathematics learning at this Islamic educational institution

Operasi dapat menyebabkan stres, sebab seseorang merasakan ancaman keutuhan jiwa dan raganya, sehingga mengakibatkan munculnya rasa cemas. Tujuan dari penelitian ini tetang Gambaran Tingkat Pengetahuan dengan kecemasan pada pasien pre operasi di ruang melati RS Marthen Indey dengan menggunakan deskriptif kuantitatif. Sampel pasien pre operasi berdasarkan hasil kusioner di ruang melati RS Marthen Indey sebanyak 40 responden. Hasil penelitian dimana sebagian besar responden memiliki pengetahuan yang baik yaitu 30 orang (75%) dan setengah responden dengan kecemasan ringan sebanyak 26 orang (65%). Penelitian ini menunjukkan bahwa sebagian besar responden memiliki pengetahuan yang baik dengan tingat kecemasan ringan.
 

The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the financial recovery. The assets retrenchment variable is measured using the assets retrenchment ratio formula and the expenses retrenchment variable is measured using the expenses retrenchment ratio formula. Meanwhile, the downscoping variable is measured using the Herfindahl index. The results of this study indicate that assets retrenchment and expenses retrenchment have no effect on financial recovery. Meanwhile, downscoping has an effect on financial recovery.
 
 

This research aims to determine various school literacy movement programs in fostering students' interest in reading. This type of research is qualitative (descriptive) research. Data collection techniques use listening and understanding techniques. The data validation technique uses data source triangulation. Data analysis uses data reduction, data display and drawing conclusions. The results of this research show the implementation of the school literacy movement in fostering students' interest in reading with models of implementing the school literacy movement such as adding interesting books, reading activities 15 minutes before learning, utilizing the school environment for literacy movements or reading that is rich in expanding students' knowledge and conducting questions and answers. and convey the material that is understood

Currently, the beauty care industry is experiencing significant sales growth. However, in 2022, the number of monthly web visits to Sociolla decreased. High perceived risk can make consumers hesitant to make purchases. Similarly, online customer reviews can greatly impact consumer confidence. This study aims to determine the effect of online customer reviews and perceived risk on purchasing decisions for Sociolla consumers in Medan city. The research employed a quantitative approach with an associative design. The study focused on Sociolla application users in Medan City, with a sample size of 96 respondents selected through non-probability purposive sampling.  Primary data was collected through direct distribution of questionnaires, while secondary data was obtained through literature review. The study results suggest that online customer reviews have a significant positive impact on purchasing decisions. The t-count value of 4.478 (>1.985) and a significance value of 0.000 (<0.05) indicate this. Additionally, perceived risk also has a significant positive effect on purchasing decisions, with a t-count value of 2.049 (>1.985) and a significance value of 0.043 (<0.05), and a regression coefficient value of 0.134. During simultaneous testing, the variable of online customer reviews and perceived risk have a combined effect with a level of influence of 21.3%. The remaining 78.7% is influenced by factors outside the scope of this study.