This research aims to analyze the tax outreach efforts that have been carried out and taxpayers' tax knowledge in an effort to increase individual taxpayer compliance at the Pratama Kupang Tax Service Office (KPP). This research focuses on the effectiveness of tax socialization that has been carried out, the level of tax knowledge of taxpayers and the level of compliance of individual taxpayers. The research method used is descriptive qualitative where data is collected through in-depth interviews, observation and documentation. The research results show that tax socialization and tax knowledge are interconnected and together influence the level of compliance of individual taxpayers at KPP Pratama Kupang both in terms of accuracy of reporting and tax payments.
 

The role of Muhammadiyah personality in building social and national ethics is an important theme in the context of national and state life. Muhammadiyah as an influential Islamic organization in Indonesia has a distinctive personality foundation, namely prioritizing progressive Islamic values, oriented towards education, health and social welfare. This research aims to analyze Muhammadiyah's contribution to the development of social and national ethics through its programs and activities, both in the social, educational and da'wah fields. The method used in this research is qualitative analysis using a literature study approach. The research results show that Muhammadiyah's personality which is based on the principles of progressive Islam has a significant role in building inclusive social ethics and a strong nationality, especially in maintaining national unity and integrity. In conclusion, Muhammadiyah with its personality is able to become an agent of change in encouraging harmonious social ethics and strengthening Indonesia's national identity.

This study aims to analyze the use of YouTube in Islamic Religious Education (IRE) learning in schools. The results indicate that the use of YouTube enhances students' interest, facilitates the understanding of abstract material, and develops critical thinking and digital skills. Videos presented through YouTube help students understand IRE content in a more engaging and practical way, particularly in matters of theology, worship practices, and Islamic history. Despite the many benefits, the use of YouTube also faces challenges such as the selection of appropriate content, limitations in technological infrastructure, risk of distractions, and more complex time management. Therefore, strict supervision, careful content selection, and effective classroom management by teachers are necessary to optimize the use of YouTube in IRE learning. This study recommends the proper integration of YouTube into the learning process, supported by improved infrastructure and teacher training.

This research discusses the utilization of electromagnetic fields in navigation devices, which play a crucial role in daily life. With technological advancements, navigation systems such as GPS, radar, and compasses have become essential tools for determining position and direction. This study employs a literature review method, which involves a series of activities related to collecting library data, reading, recording, and processing relevant information for the research objective. The aim is to analyze various sources of information regarding the use of electromagnetic fields in these devices. The findings indicate that electromagnetic fields enable navigation devices to function effectively, despite challenges such as signal interference and weather conditions that may reduce accuracy. This research aims to explore how electromagnetic fields, which combine electric and magnetic fields, are utilized in modern navigation systems. The method used is a literature review, where the researchers collect and analyze information from various reliable sources to understand the effectiveness and challenges in the application of electromagnetic fields in these devices. The results show that electromagnetic fields allow navigation devices to operate effectively, providing accurate location information

Education cannot be achieved without a definite direction that has been previously determined. Hadith as the second source of law in Islamic law has established standard guidelines on philosophical and incidental goals for humans to be able to achieve the highest degree of identity before Allah SWT. With the library research method. This study attempts to examine the goals of Islamic education according to the perspective of the hadith of the Prophet SAW.,. From the results of the discussion, it can be concluded that the goals of Islamic education consist of 2 basic things, namely philosophical goals; so that humans can better recognize their true identity, in other words so that they are truly able to become caliphs on earth and incidental goals; to be able to increase motor, emotional, intellectual and spiritual intelligence which is marked by physical and spiritual maturity.

The development of loans on the P2P lending platform is currently experiencing very rapid progress. Many requests for these loans are received from various groups, from young people to old people. P2P lending is a technology-based loan service. Many things can affect the development of loans in P2P lending. One of them is making the P2P lending platform more accessible to consumers. The purpose of this study was to determine whether ease of access affects the intention to continue borrowing in P2P lending. The sampling technique used was purposive sampling. The type of data used was a survey. The number of samples collected was 70 micro-businesses in Sirimau District, Ambon City. The method used was a quantitative method. The instrument tests used were validity tests and reliability tests. The regression analysis used was simple regression, coefficient of determination, and hypothesis testing, namely the t-test. The results of this study indicate that the accessibility variable has a positive and significant effect on refinancing intentions in P2P lending.

The purpose of this study is to determine the legal status of the eigendom verponding land No. 1 AAN after the decision No. 27/Pdt.G/2019/PN Soe, and the legal consequences of the decision No. 27/Pdt.G/2019/PN Soe. The benefit of this research is to contribute to the development of knowledge in general legal studies and specifically in agrarian law, particularly in the context of the control of western lands that have not yet been converted according to the provisions of the Basic Agrarian Law. This research is a type of normative research. The results of this study show: (1) The legal status of the eigendom verponding land No. 1 AAN after the decision No. 27/Pdt.G/2019/PN Soe is valid and has binding legal force because it has been registered and ratified by the Regent of Timor Tengah Selatan, Drs. C Tapatab, on July 27, 1979, as a representative of the Directorate General of Agraria. (2) The legal consequence of decision No. 27/Pdt.G/2019/PN Soe is that nothing can be executed because the judge declared the case inadmissible (Niet Ontvankelijke Verklaard - NO), meaning the substance of the case cannot be examined, but the plaintiff was ordered to pay court fees amounting to IDR 5,811,000 (Five million eight hundred eleven thousand Rupiah). The author's recommendation is that the public should keep and document all land ownership-related documents, that plaintiffs or heirs should file a new lawsuit so that the substance of the case can be continued, that the government should ensure legal certainty in every process of acquiring ownership rights, that the Timor Tengah Selatan Regional Government should issue a final Regional Regulation related to land law, and that judges in the PN Soe Court should dig deeper into the information to resolve the dispute regarding the eigendom verponding land No. 1 AAN.
 
 

Startups in Indonesia are growing very quickly which has an impact on the economy in Indonesia. High public enthusiasm is proven by Indonesia being one of the 5 countries with the highest number of startups in the world. There are several startups with good financial valuations that can be said to be unicoms or even decacorns. In this process, capital cannot be separated from the strategies taken by the Company. One alternative funding is to carry out an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI). Until 2022, the startup that has carried out an IPO is PT. Goto Gojek Tokopedia conducted a Strength, Weakness, Opportunity, Threats (SWOT) analysis on the two companies to analyze the company's business strategy model. Method used in this research is a descriptive qualitative method and a data collection process by conducting literature studies from accredited scientific publication and digital news sources.
 
 

The e-guestbook application is an application used to record and process guest data arriving at an institution. The quality of the e-guestbook application system needs to be measured to determine the level of quality and user satisfaction with the application. This study aims to analyze the quality measurement of the e-guestbook application using the Six Sigma method at the South Sumatra High Prosecutor's Office. The Six Sigma method was chosen because it can identify and measure Critical to Quality (CTQ), thereby improving the quality of the application. The research results show that the sigma value of the e-guestbook application is 4.16, which means the quality of the application is very good. However, there are several aspects that need improvement, namely the ease of use of the application, the accuracy of the information, and the availability of application features. The recommended improvements are enhancing the user interface, validating input data, and adding a report printing feature. The application of the Six Sigma method has proven effective in measuring and improving the quality of the e-guestbook application at the High Prosecutor's Office of South Sumatra

Students reading interest is a crucial factor in enhancing the quality of education. However, the lack of structured data makes it challenging to identify specific patterns of reading interest. This study aims to implement a data mining method using the Naive Bayes algorithm to analyze students' reading interest at SMP Negeri 2 Palembang's library. The data used includes book borrowing history, types of books, and library visit frequency over one semester. The analysis results indicate that the Naive Bayes method achieves an accuracy rate of 80% in classifying reading interest based on predetermined categories. These findings are expected to assist the school in designing more effective literacy programs.