Currently, one concrete manifestation of community participation in nation building is by paying taxes.  Tax contributions in recent years have become increasingly significant and can be taken into account as the backbone of national financing sources in order to make national development programs a success that will increase economic growth. The number of taxpayers is also increasing from time to time as a reflection of increasing taxpayer awareness and compliance. MSMEs in Simokerto District, Surabaya, as part of the Taxpayers, we will accompany in realizing compliance as Taxpayers in the hope of knowing the latest regulations and calculation methods for withholding PPh Article 21 in the previous provisions, which have high complexity and calculation schemes that vary greatly. PPh Article 21 tax on individuals is very comparable to other withholding tax systems (for example: Final Income Tax, PPh Article 23), making it difficult for Taxpayers to fulfill their PPh Article 21 obligations. Government Regulation Number 58 of 2023 concerning Tax Withholding and Imposition Rates has been stipulated. Income Article 21 on Income in Connection with Work, Services or Activities of Individual Taxpayers (PP) which applies on January 1 2024

This study aims to describe the character Laut in the novel Laut Bercerita by Leila S. Chudori and to convey the moral messages derived from Laut’s personality in the novel. This research employs a descriptive-analytic method with a literature study approach. The object of the research is the character Laut in the novel Laut Bercerita by Leila S. Chudori. The analysis reveals that Laut’s personality symbolizes the spirit of sacrifice and resistance to defend truth, courage, justice, and humanity. Laut’s personality convey profound messages and meanings about life, emphasizing that in navigating life, one should not prioritize ur uphold fear when moving forward, as long as truth remains the core principle to be fought for. This study potential to serve as a reference for future research.

An idea, idea or thought of a person is all conveyed through ahasa because language is a bridge for the delivery of these ideas or thoughts, with that everything that wants to be expressed can be conveyed well, of course, with the use of good and correct language (Brastyan, Andini Prima 2019:14). In this study, the author uses a qualitative approach in terms of the study of semiotics, therefore why in this study we focus on the analysis of semiotics in a song entitled cinto indak sapadan sung by Yola Aurelia Laksmi or widely known as Rayola (2024). The song cinto indak sapadan is a song written by Rozac Tanjuang and popularized by Rayola which was launched on 2024-02-01, this song uses the Minang language which is full of meaning. In the analysis of this song, it teaches us about the meaning of sincerity and must accept something that does not suit us and better understand the meaning of the song when we understand the science in semantics as a means of understanding the lyrics of the song that we analyze.

For the Langa indigenous people, Waja is a process of recovery for mistakes because someone has violated a prohibition or certain customary law norms that apply in the Langa indigenous people. There are several marriage problems that occur in the Langa community that are not resolved with waja. The practice of waja serves to break the bond of engagement or marriage that has occurred between a man and a woman, the purpose is as a deterrent effect and also as a means of value education for the community so that marriages that violate customary norms can be eliminated or no longer repeated. This research is an empirical research, so the data source used is the primary data source, the primary data is obtained from the results of interviews. The data were analyzed in a descriptive-qualitative manner. The results of this study show that: (1) The function of waja customs in the marriage legal system of the Langa indigenous people is for the enforcement of customary norms and rules, the restoration of good name, efforts to break the bond of engagement or marriage between men and women and to realize justice and balance in community life, including in terms of marriage. (2) The process of applying waja customs in the practice of marriage of the Langa indigenous people is carried out in accordance with the marriage violations that have been carried out by both parties. The types of violations of waja customs are infidelity, relationships that are not approved by parents and abusive behavior of husbands towards wives.

Reading room has an important role in the library. In the reading room, users spend a long time to fulfill their information needs. Every user who comes to the library will feel at home in the library if the room is adequate and has a comfortable atmosphere. Interior design in this case is very important to consider and get great attention by librarians. The Sambas iais library occupies a temporary building that is used for its current operations. This building is conceptualized as comfortable as possible by the librarian to provide services to the public.  The library reading room is placed together with the collection room without any dividers or barriers. Placement like this is done for the efficiency of the room. This research uses qualitative methodology with a phenomenological approach. This research concludes that the interior design of the library is conceptualized by adjusting the room area of the building facilities and the available funds.  Library furniture is dominated by wood material with brown color. For the balance of room temperature in the library using air conditioning, fans and windows.

The debugging process is a critical step in software development, especially for the Windows operating system, which offers various tools and techniques to address software issues. This study explores debugging strategies such as logging, memory analysis, real-time debugging, reverse engineering, and compilation-based techniques to identify and resolve problems such as memory leaks and unresponsive applications. Results indicate that selecting the right debugging method depends on the type and complexity of the problem, with a combination of methods often yielding the best outcomes. This study provides practical guidance for Windows users to enhance debugging effectiveness in resolving system and application issues.

This research aims to determine the influence of regional financial management, regional financial accounting systems, and human resource competence on the quality of regional government financial reports in TTU Regency, partially or simultaneously. This research uses a quantitative research approach. This research uses primary data. The sampling technique in this research was purposive sampling with respondents consisting of 36 respondents who were at the Regional Financial and Asset Agency in TTU Regency. Where data is collected through questionnaires distributed, and the analysis is based on respondents' answers obtained through questionnaires distributed by researchers. The data analysis technique uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this study state that regional financial management does not have a significant effect on the quality of financial reports, while the regional financial accounting system and human resource competency have a significant effect on the quality of regional government financial reports, and of the three regional financial management variables, the regional financial accounting system and human resource competency together have a significant effect on the quality of regional government financial reports.
 
 

As a popular platform, Windows faces increasingly complex and diverse malware threats. This research evaluates Windows security weaknesses and finds effective methods of mitigating malware attacks. To ensure the validity of the results, the analysis was conducted through literature review, protection method evaluation, and data triangulation. The results show that layered protection methods, which include implementing firewalls, antivirus, and regular system updates, are highly effective in combating different types of malware, such as ransomware, trojans, and spyware. In addition, the use of machine learning and artificial intelligence helps detect threats in real-time. This research provides practical advice for developers and users on how to improve Windows security through a combination of proactive and reactive measures. It also suggests that users be more aware of cybersecurity. The results of this research are expected to serve as a reference for the development of more secure operating systems in the future.

This research aims to analyze the role and participation of the community in the development of Upas Crater tourist destination in Tangkuban Perahu Mountain area, West Java. Methods
This research uses qualitative with descriptive approach, data collected through field observations, in-depth interviews with community leaders, local community leaders, local tourism businesses, and visitors, as well as documentation studies. The results showed that the surrounding community plays an active role in various aspects of tourism development, including: 1. Provision of facilities and Provision of tourist facilities and services, 2. Preservation of the environment and local culture, 3. Management of tourist area security, and 4. Promotion of tourism through various social media. However, there are still some obstacles such as limited human resource skills, lack of business capital, and lack of coordination between stakeholders. This research recommends the need for capacity building the community through tourism training, strengthening local institutions, and optimizing cooperation between the community, government, and stakeholders. optimization of cooperation between the community, government, and private sector in the development of tourism destinations. development of a sustainable Upas Crater tourist destination.

This research aims to describe the potential and facilities for tourism development in the Lembang Park Zoo tourist attraction and identify future developments regarding the facilities and potential of tourist attractions. The background of this research is because Lembang Park Zoo is one of the tourist destinations in Bandung that is child-friendly. There are also problems found in the field including 1. how to develop facilities 2. How to maintain potential 3. How to Promote Tourist Attractions in the Current Era of Globalization 4. How to manage food for animals Of course, with the method of observation and direct interviews, regarding the potential and development of facilities at Lembang Park Zoo, to local managers, the results of this study show the Potential and Development of Facilities at Lembang Park Zoo
In addition, this study can recommend that Lembang Park Zoo has very adequate potential and environmental facilities.