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DECENTRALIZATION AND TOURISM DEVELOPMENT: COMPARING PUBLIC ADMIISTRATION STRATEGIES FOR TOURISM IN PADANG CITY AND BUKITTINGGI CITY

Diga Putri Oktaviane, Harapan Tua
Abstract: This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which… possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.

EFFORTS TO RECOVER ASSETS FROM CORRUPTION CRIMES THROUGH OPTIMIZATION OF LEGISLATION IN INDONESIA AND A REVIEW OF THE DRAFT LAW ON ASSET FORFEITURE

Irwan Triadi, Bayu Giri Atmojo
Abstract: Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in… n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.

THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS (CASE STUDY OF SAMSAT GORONTALO CITY)

Esmelanda Diens, Hartati Tuli, Muliyani Mahmud
Abstract: This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected&#8230; pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.

DESCRIPTION OF THE ADMINISTRATION OF BOILED MORINGA LEAVES TO REDUCE RANDOM BLOOD GLUCOSE LEVELS IN MRS. D WITH TYPE 2 DIABETES MELLITUS IN SIKAMPUH VILLAGE, KROYA DISTRICT, CILACAP REGENCY

Latifah Azhar Dini, Eko Julianto, Sudiarto, Dwi Astuti
Abstract: Background: Diabetes mellitus is a chronic metabolic disorder caused by high levels of physical activity, high sugar consumption, reduced insulin production, and impaired insulin response or other hormones that inhibit insulin&#8230; nsulin action. Based on IDF data, the prevalence of diabetes mellitus in Indonesia in 2024 is estimated to reach 11.3% of the population (approximately 20.4 million people). In addition, the Ministry of Health shows that in 2023, cases of diabetes mellitus will reach 11.7% and are predicted to continue to increase. High blood glucose levels, if left untreated, can cause various complications such as heart disease, stroke, nerve damage, and wound infections that can lead to amputation. One non-pharmacological treatment that can be given is by giving boiled moringa leaves, because moringa leaves contain antioxidants such as flavonoids, vitamins A, C, and E which can lower blood glucose levels. Objective: To determine the effect of Moringa leaf decoction on reducing blood glucose levels in diabetes mellitus patients in Sikampuh Village, Kroya District, Cilacap Regency. Method: The method used was a qualitative descriptive method with a case study approach. Results: Based on the research results, administering Moringa leaf decoction to blood glucose levels in diabetes mellitus patients for 7 days was proven to be effective in lowering blood glucose levels. Conclusion: Administering Moringa leaf decoction to diabetes mellitus patients for 7 days can lower blood glucose levels.

RELIGIOUS MODERATION IN PUBLIC SERVICE POLICY: BRIDGING BUREAUCRATIC NEUTRALITY AND SOCIAL HARMONY IN INDONESIA

Abdul Hafith, Abdul Malik, Winengan
Abstract: Religious moderation serves as a fundamental principle in the context of public service in Indonesia, where religious, cultural, and ethnic diversity demands fair, inclusive, and civilized governance. This study aims to&#8230; analyze the role of religious moderation in public service policy in Indonesia, particularly in bridging the relationship between bureaucratic neutrality and social harmony within a multicultural society. To date, studies on religious moderation have largely focused on education and interfaith dialogue, while the dimensions of public policy and bureaucratic culture remain underexplored. Using a qualitative approach through policy analysis and literature review, this research examines how the values of religious moderation tawasuth (balance), tasamuh (tolerance), ‘adl (justice), and musawah (equality) can be integrated into an inclusive, fair, and ethical public service system. The findings indicate that the internalization of moderation values within public policy can strengthen governmental ethics, enhance public trust, and reinforce social cohesion amid diversity. This study also proposes a conceptual model called Moderation-Based Public Service Governance (MBPSG) as a new framework for public service management grounded in the values of religious moderation, balancing administrative efficiency with social justice.

HUMAN RESOURCE ASPECTS IN MARKETING EDUCATIONAL SERVICES

Eko Satria Wahyu Utama, Fikrial Nurfaizin, Jaja Abdul Jabar, Anis Zohriah, Abdul Muin
Abstract: This study aims to analyze the role of human resources (HR) in marketing educational services, with a focus on the competence, motivation, and professionalism of educators and administrative staff. The research method used&#8230; ed is descriptive qualitative research with data collection techniques through in-depth interviews, participant observation, and documentation studies at several educational institutions. The formulation of the research problem includes: (1) how HR competency influences the effectiveness of marketing educational services, (2) the influence of HR motivation and job satisfaction on service quality, and (3) the role of HR integration in educational marketing strategies. The results of the study indicate that HR has a strategic role in shaping the image and quality of educational services; HR competency and training improve marketing and service capabilities; HR satisfaction and motivation influence the quality of interactions with students and parents; and HR integration in marketing strategies is a key factor in the success of institutional promotion and branding. In conclusion, the success of marketing educational services is highly dependent on HR management and development, so educational institutions need to pay special attention to improving the quality, competence, and professionalism of HR to support competitiveness and customer satisfaction.

BRIDGING DOCUMENTATION GAPS IN ELECTRONIC MEDICAL RECORDS: AN ANALYSIS OF INCOMPLETE MEDICAL ASSESSMENTS AND THEIR CONSEQUENCES FOR INA-CBGS REIMBUREMENT

Ika Setya Purwanti, Made Wahyu Aditya
Abstract: Electronic Medical Records (EMR) are designed to improve service quality, documentation accuracy, and administrative efficiency, including reimbursement through the Indonesian Case-Based Groups (INA-CBGs). However, incomplete&#8230; plete medical assessments remain a challenge, potentially leading to service gaps and reduced hospital claims. This qualitative descriptive study was conducted at Dharma Yadnya General Hospital, Denpasar, which has fully implemented EMR since 2024. Data were obtained through in-depth interviews with five informants: two medical record officers, the head of the emergency nursing unit, the head of the inpatient nursing unit, and the head of the medical record department. Data analysis used the 3M framework: Man, Method, and Material. From the Man aspect, heavy workloads of doctors and the lack of administrative support staff often caused delays and incomplete documentation. From the Method aspect, although Standard Operating Procedures (SOPs) and system reminders existed, monitoring relied mainly on manual follow-ups via WhatsApp groups, limiting effectiveness. From the Material aspect, the EMR system was user-friendly and supported by weekly vendor maintenance, but occasional network disruptions and insufficient administrative staff still hampered real-time documentation. Incomplete medical assessments in EMR directly affect INA-CBGs claims, especially when comorbidities, complications, or procedures are not recorded, resulting in under-coding and reduced reimbursement. Strengthening human resources, enforcing SOPs, and improving system support are essential to ensure documentation completeness, service quality, and financial sustainability

IMPLEMENTATION OF BEETROOT JUICE (BETA VULGARIS L) ADMINISTRATION TO INCREASE HEMOGLOBIN LEVEL IN PREGNANT WOMEN WITH ANEMIA IN TAMANSARI VILLAGE KARANGMONCOL DISTRICT

Farah Diska Meila Sari, Priyatin Sulistyowati, Fida Dyah Puspasari
Abstract: Background: Anemia is a condition in which the level of red blood cells or hemoglobin in the body is below normal. In pregnant women, anemia can pose health risks to both the mother and the fetus. One of the non-pharmacological&#8230; logical treatments that can be used is the administration of natural ingredients such as beetroot, which serves as an alternative due to its content of iron, folic acid, and vitamin C that can help increase hemoglobin levels. Objective: To provide an overview of the implementation of beetroot juice to increase hemoglobin levels in pregnant women with anemia. Methods: This study used a case study design involving one pregnant woman with anemia who met the inclusion criteria. The intervention consisted of administering 200 ml of beetroot juice per day for seven consecutive days. Evaluation was carried out by measuring hemoglobin levels before and after the intervention using the Easy Touch GCHb device. Results: The results showed that hemoglobin levels increased from 10.5 g/dL before the intervention to 11.8 g/dL after seven days, with an increase of 1.3 g/dL. Conclusion: Regular administration of beetroot juice is effective in increasing hemoglobin levels in pregnant women with anemia.

AN OVERIVEW OF TOMATO JUICE ADMINISTRATION ON BLOOD PRESURE REDUCTION IN ELDERLY PATIENTS WITH HYPERTENSION IN GEMURUH VILLAGE

Luthfi Nafisa Agustina, Dwi Astuti, Wiwik Priyatin
Abstract: Background: Hypertension is a common non-communicable health problem among the elderly and poses a risk of serious complications. Nonpharmacological therapy using tomato juice—which is rich in potassium and lycopene—has&#8230; has the potential to naturally lower blood pressure. Objective: To observe the changes in blood pressure in elderly patients with hypertension following the administration of tomato juice. Method: A case study design involving one elderly respondent (78 years old) with mild hypertension. The intervention consisted of administering 200 ml of tomato juice every morning before meals for 7 consecutive days. Blood pressure was measured every morning before and after consuming the juice. Results: There was an average reduction of 7.4 mmHg in systolic blood pressure and 5.4 mmHg in diastolic blood pressure after 7 days of intervention, indicating a positive effect of tomato juice in lowering blood pressure. Conclusion: Daily administration of tomato juice for 7 days effectively reduced blood pressure in an elderly hypertensive individual, suggesting it as a safe and practical non-pharmacological therapy.

THE EFFECT of TOMATO JUICE AND DRAGON FRUIT JUICE ON 2-HOUR POST PRANDIAL BLOOD GLUCOSE LEVELS IN TYPE 2 DIABETES MELITUS PATIENTS IN BAKULAN VILLAGE, KEMANGKON DISTRICT

Frizka Mawar Mayssiana, Dwi Astuti, Eko Julianto
Abstract: Background: Type 2 diabetes mellitus is a chronic metabolic disorder characterized by elevated blood glucose levels due to insulin resistance or impaired insulin secretion. One effort to help lower blood glucose levels is&#8230; s through complementary therapy using natural ingredients such as tomato juice and dragon fruit juice, which contain various active compounds such as lycopene, fiber, vitamin C, and antioxidants.Objective: To determine the effect of tomato juice and dragon fruit juice on 2-hour post prandial blood glucose levels in type 2 diabetes mellitus patients. Methods: This research is a case study with two subjects who met the inclusion criteria. The intervention was administered for 7 days, during which subjects consumed tomato juice and dragon fruit juice. Blood glucose levels were measured before and after the intervention using an Easy Touch device. Results: The study showed a decrease in blood glucose levels after administration of both juices. This indicates that the combination of tomato juice and dragon fruit juice can significantly lower blood glucose levels. Conclusion: Administering tomato juice and dragon fruit juice can be an effective complementary therapy in lowering blood glucose levels in patients with type 2 diabetes mellitus.