Abstract:Regional Autonomy is a strategic step taken by the government to overcome uneven development in Indonesia where local governments are responsible for improving regional development. One of the important factors for the success…
uccess of regional development is the effectiveness of local revenue reflected through local taxes. The effectiveness of local taxes is a study of the collection performance carried out by the Regional Revenue Service during one fiscal year to determine the effectiveness of local taxes realized with the set target. Sleman Regency is one of the regions that currently has high Regional Original Revenue and one of the sources of revenue is restaurant tax. Sleman as one of the strategic areas provides many opportunities to increase Regional Original Revenue through taxes, including restaurant tax. The results of calculations and observations of data on the effectiveness of restaurant tax revenue in Sleman Regency for the last 4 years starting from 2019 to 2022 have fluctuated. The average effectiveness rate that reaches 112% indicates a very effective achievement. In terms of restaurant tax contribution to Regional Original Revenue, 2022 is the year with the largest restaurant tax contribution over the past 4 years because in that year Indonesia has begun to recover from covid-19, but the contribution of restaurant tax to Sleman Regency's Original Revenue is still in the category of less with an average restaurant tax contribution of 10.66%.
Abstract:This research aims to explore innovation in batik coloring techniques through the collaboration of conventional wax and stamp methods with Shibori resist dyeing, known as Shibotik. Conducted at Batik Komar, the qualitative…
ve approach employed involved participant observation and in-depth interviews. Over a five-month period, the researcher actively engaged in activities at the batik house, observing production processes, interacting with craftsmen, and creating works using Shibotik coloring techniques. The findings reveal that Batik Komar successfully developed Shibotik as an innovative form of textile art. By combining six basic Shibori dyeing techniques—Arashi, Itajime, Kanoko, Kumo, Miura, and Nui—they created new patterns that blend the clarity of traditional batik motifs with the unpredictable edges of Shibori motifs. This collaboration not only produces beautiful and narrative fabrics but also has a positive impact on the community. The increased interest in Shibori, particularly among young entrepreneurs, creates economic opportunities and new jobs. However, suggestions for further research highlight the creative potential of coloring techniques and their economic and cultural impact, particularly on Indonesia's cultural heritage. The study also outlines practical implications, such as enhancing education and training opportunities in batik and Shibori techniques at the local level. Additionally, the emphasis on sustainability suggests investigating the application of Shibori techniques with environmentally friendly principles. In conclusion, Shibotik contributes not only to preserving Indonesia's batik heritage but also opens new potentials in the creative industry. Its novelty lies in cross-cultural collaboration and the creative utilization of coloring techniques, presenting new opportunities for textile art development. The implications can guide further research in the contexts of education and the sustainability of traditional arts.
Abstract:Introduction: WHO's global health sector strategy 2022–2030 on HIV goals to reduce HIV infections from 1.5 million by 2020 to 335,000 by 2030, and deaths from 680,000 in 2020 to below 240,000 by 2030. The Southeast Asia…
sia Regional Action Plan (RAP) for HIV (2017–2021) provides a clear vision of "zero new infections, zero HIV-related deaths, and zero discrimination" and a goal to "End the AIDS epidemic as a health threat by 2030". Methods: Qualitative research by understanding the phenomenon of what the research subjects experienced, In this study, the authors used a descriptive method, which aims to describe the facts of the Indonesian government's policy and the Thai government's policy in tackling HIV AIDS cases in each country. Results: People diagnosed with HIV should be offered and associated with antiretroviral treatment (ART) as soon as possible after diagnosis and monitored periodically using clinical and laboratory parameters, including tests to measure the virus in the blood (viral load). Indonesia's policies in dealing with HIV AIDS are: Government Policy, Treatment, treatment and support for PLHIV, Conducive Environment, Sustainability of Countermeasures. Meanwhile, Thailand's state policy is: Prevention, Treatment and treatment, Cooperation in countermeasures and creating a conducive environment for PLHIV. Conclusion: It is known that in principle, the prevention and treatment of HIV AIDS refers to the world health organization and is developed based on the needs of each local government by looking at several ethnicities, races and religions as strategies in accelerating their prevention
Abstract:This study is a Qualitative Descriptive research aimed at analyzing the performance of the village government in providing public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and analyzing…
zing the quality of public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. The research was conducted in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. Primary data collection was done through interviews with several informants including the village chief, village staff of Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and the local community. The research findings indicate that the services provided by the officials of Latdalam Village are still considered inadequate. Therefore, the Latdalam Village government needs to improve work discipline to ensure that future services provided to the community are better and more satisfactory.
Abstract:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers
Abstract:This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing…
ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:The rapid advancement of artificial intelligence (AI) has significantly impacted the healthcare sector, particularly in supporting the early detection of diabetes; however, many AI models still face challenges due to their…
ir black-box nature, where decision-making processes are not easily understood. This study aims to compare two Explainable Artificial Intelligence (XAI) methods, namely Local Interpretable Model-Agnostic Explanations (LIME) and SHapley Additive Explanations (SHAP), in interpreting the prediction results of an Artificial Neural Network (ANN) model using the Diabetes Health Indicator dataset. Prior to modeling, the data were preprocessed through cleaning and normalization to ensure quality and consistency. The trained ANN model was then analyzed using LIME and SHAP to evaluate the contribution of each feature to the prediction outcomes. The results show that both methods are capable of providing meaningful and interpretable explanations, although SHAP demonstrates more consistent and stable interpretations across the dataset. These findings highlight the importance of integrating XAI techniques to enhance model transparency, thereby increasing trust and supporting more reliable decision-making in clinical settings, particularly for diabetes diagnosis.
Abstract:This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach…
oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.