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    Institutional Analysis and Development Pada Kebijakan Pupuk Bersubsidi: Studi Penyusunan RDKK di Kabupaten Bojonegoro

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    (Institutional Analysis and Development in Subsidized Fertilizer Policy: A Study of RDKK Preparation in Bojonegoro Regency) Penelitian ini membahas implementasi kebijakan pupuk bersubsidi di Kabupaten Bojonegoro dengan fokus pada proses penyusunan Rencana Definitif Kebutuhan Kelompok (RDKK) sebagai tahap krusial dalam menentukan akurasi distribusi pupuk kepada petani. Penelitian ini mengunakan pendekatan kualitatif dengan mengunakan Model Institutional Analysis and Development sebagai pisau analisi. Hasil Penelitian menunjukkan bahwa meskipun terdapat antusiasme tinggi dari petani terhadap program subsidi, proses penyusunan RDKK masih menghadapi berbagai tantangan struktural dan administratif. Hambatan tersebut meliputi rendahnya tingkat pendidikan petani, usia lanjut, ketidaktahuan dalam pengisian formulir, serta keterbatasan jumlah penyuluh pertanian yang menyebabkan ketergantungan tinggi dan beban kerja berlebih. Selain itu, integrasi data kependudukan yang buruk antarinstansi menyebabkan banyak petani gagal terdaftar dalam sistem E-RDKK, sehingga tidak memperoleh alokasi pupuk bersubsidi. Ketimpangan data ini berimplikasi pada ketidaktepatan perencanaan dan alokasi pupuk, yang dapat memicu konflik sosial di tingkat lokal. Oleh karena itu, dibutuhkan perbaikan integrasi sistem E-RDKK, peningkatan jumlah penyuluh secara porposional dan peningkatan kapasitas petani. Abstract This study examines the implementation of the subsidized fertilizer policy in Bojonegoro Regency, with a particular focus on the preparation process of  the Definitive Plan for Group Needs (RDKK) as a crucial stage in ensuring the accuracy of fertilizer distribution to farmers. Employing a qualitative approach, the research utilizes Institutional Analysis and Development as an analytical lens. The findings reveal that despite high enthusiasm among farmers for the subsidy program, the RDKK formulation process continues to face numerous structural and administrative challenges. These include low levels of education among farmers, advanced age, limited knowledge in completing required forms, and an insufficient number of agricultural extension officers, resulting in high dependency and excessive workloads. Furthermore, the poor integration of population data across government institutions has led to the exclusion of many eligible farmers from the E-RDKK system, preventing them from receiving subsidized fertilizer allocations. This data inconsistency undermines planning accuracy and allocation fairness, potentially triggering local-level social conflicts. Therefore, improvements are needed in the integration of the E-RDKK system, proportional increases in the number of agricultural extension officers, and capacity-building initiatives for farmers.This study examines the implementation of the subsidized fertilizer policy in Bojonegoro Regency, with a particular focus on the preparation process of the Definitive Plan for Group Needs (RDKK) as a crucial stage in ensuring the accuracy of fertilizer distribution to farmers. Employing a qualitative approach, the research utilizes Institutional Analysis and Development as an analytical lens. The findings reveal that despite high enthusiasm among farmers for the subsidy program, the RDKK formulation process continues to face numerous structural and administrative challenges. These include low levels of education among farmers, advanced age, limited knowledge in completing required forms, and an insufficient number of agricultural extension officers, resulting in high dependency and excessive workloads. Furthermore, the poor integration of population data across government institutions has led to the exclusion of many eligible farmers from the E-RDKK system, preventing them from receiving subsidized fertilizer allocations. This data inconsistency undermines planning accuracy and allocation fairness, potentially triggering local-level social conflicts. Therefore, improvements are needed in the integration of the E-RDKK system, proportional increases in the number of agricultural extension officers, and capacity-building initiatives for farmers. Abstract Penelitian ini membahas implementasi kebijakan pupuk bersubsidi di Kabupaten Bojonegoro dengan fokus pada proses penyusunan Rencana Definitif Kebutuhan Kelompok (RDKK) sebagai tahap krusial dalam menentukan akurasi distribusi pupuk kepada petani. Penelitian ini mengunakan pendekatan kualitatif dengan mengunakan Model Institutional Analysis and Development sebagai pisau analisi. Hasil Penelitian menunjukkan bahwa meskipun terdapat antusiasme tinggi dari petani terhadap program subsidi, proses penyusunan RDKK masih menghadapi berbagai tantangan struktural dan administratif. Hambatan tersebut meliputi rendahnya tingkat pendidikan petani, usia lanjut, ketidaktahuan dalam pengisian formulir, serta keterbatasan jumlah penyuluh pertanian yang menyebabkan ketergantungan tinggi dan beban kerja berlebih. Selain itu, integrasi data kependudukan yang buruk antarinstansi menyebabkan banyak petani gagal terdaftar dalam sistem E-RDKK, sehingga tidak memperoleh alokasi pupuk bersubsidi. Ketimpangan data ini berimplikasi pada ketidaktepatan perencanaan dan alokasi pupuk, yang dapat memicu konflik sosial di tingkat lokal. Oleh karena itu, dibutuhkan perbaikan integrasi sistem E-RDKK, peningkatan jumlah penyuluh secara porposional dan peningkatan kapasitas petani

    Economic Evaluation of Cardiovascular and Diabetes Prevention in Primary Care: A Systematic Review

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    Cardiovascular disease (CVD) and diabetes are major contributors to global morbidity and mortality. Prevention programs implemented in primary care settings—such as the WHO HEARTS initiative and lifestyle-based diabetes interventions—have gained attention for their potential clinical and economic impact. To systematically review economic evaluations of cardiovascular and diabetes prevention programs delivered in primary health care, focusing on cost-related outcomes and economic value. A systematic search of PubMed, Scopus, and ScienceDirect identified studies published from 2016 to 2025 that reported economic outcomes of CVD or diabetes prevention interventions in primary or community healthcare. Data extracted included intervention types, cost estimates, quality-adjusted life years (QALYs), incremental cost-effectiveness ratios (ICERs), and cost drivers. Study quality was assessed using the CHEERS checklist. Twelve studies met inclusion criteria. Most demonstrated favorable cost-effectiveness, with ICERs ranging from USD 105 to USD 14,011 per QALY. Integrated programs addressing both hypertension and diabetes were generally more cost-efficient. Medications, diagnostics, and human resources were the primary cost drivers. Economic evaluations indicate that preventive interventions for CVD and diabetes in primary care are cost-effective across various health system contexts. Scalable models like HEARTS, when adapted locally, can support both health impact and efficient resource us

    Driving Customer Loyalty through Product and Digital Service Quality: The Mediating Role of Satisfaction in PLN Mobile

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    This study explores the impact of product quality and digital service quality on customer loyalty, with customer satisfaction as an intervening variable, focusing on PT. PLN (Persero) UP3 Cikupa in Tangerang Regency. In an era marked by rapid digital transformation, the adoption of digital services like PLN Mobile, a mobile application introduced by PLN in 2016, has significantly impacted how the company interacts with its customers. This research aims to understand how product quality and digital services influence customer satisfaction and, subsequently, their loyalty to the company. A quantitative approach was used, involving the collection of primary data through questionnaires distributed to 100 respondents who were users of PLN Mobile in the study area. The study applies multiple regression analysis to test the relationship between the variables. The results indicate that both product quality and digital service quality have a significant positive impact on customer satisfaction. Furthermore, customer satisfaction acts as a mediator between these factors and customer loyalty. It was found that improvements in the quality of PLN Mobile\u27s product features, usability, and service reliability directly enhance customer satisfaction, which in turn fosters customer loyalty. These findings highlight the importance of continuously improving digital products and services to maintain long-term customer relationships and enhance competitive advantage in the utility sector. Additionally, the research underscores the significance of integrating customer feedback and maintaining high service standards in digital platforms to meet the evolving expectations of customers in the digital age. This study contributes valuable insights into the strategic management of digital service quality and customer satisfaction in the energy sector, providing recommendations for PLN (Persero) to refine its service offerings and enhance customer loyalty

    Pengaruh Penerapan Layanan Pajak Online dan Sosialisasi Peraturan Pajak Online Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara

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    (The Influence of the Implementation of Online Tax Services and the Socialization of Online Tax Regulations on Individual Taxpayers Compliance at KPP Pratama Bekasi Utara) Penelitian ini menginvestigasi dampak dari penerapan layanan pajak daring (online) dan diseminasi peraturan pajak daring terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bekasi Utara. Dengan mengadopsi desain penelitian kuantitatif, data dikumpulkan melalui kuesioner yang diberikan kepada 100 responden. Analisis yang digunakan meliputi uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan layanan pajak daring memiliki pengaruh yang positif dan signifikan secara statistik terhadap kepatuhan wajib pajak. Sebaliknya, diseminasi peraturan pajak daring tidak menunjukkan pengaruh yang signifikan. Meskipun demikian, kedua variabel secara kolektif berkontribusi terhadap kepatuhan wajib pajak, menjelaskan sebesar 43% dari variansi yang ada. Studi ini menekankan pentingnya peningkatan kualitas layanan pajak digital dan menyerukan evaluasi ulang strategi sosialisasi peraturan guna meningkatkan efektivitasnya dalam mendorong kepatuhan pajak.jumlah penyuluh secara porposional dan peningkatan kapasitas petani. Abstract This study investigated the impact of online tax service implementation and the dissemination of online tax regulations on individual taxpayer compliance at the North Bekasi Primary Tax Office (KPP Pratama Bekasi Utara). Adopting a quantitative research design, data were gathered through questionnaires administered to 100 respondents. The analysis employed validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The findings indicated that the implementation of online tax services has a positive and statistically significant effect on taxpayer compliance. In contrast, the dissemination of online tax regulations did not exhibit a significant influence. Nevertheless, both variables collectively contributed to taxpayer compliance, accounting for 43% of the variance. The study underscores the importance of enhancing the quality of digital tax services and calls for a reassessment of regulatory socialization strategies to improve their effectiveness in fostering tax compliance.This study investigated the impact of online tax service implementation and the dissemination of online tax regulations on individual taxpayer compliance at the North Bekasi Primary Tax Office (KPP Pratama Bekasi Utara). Adopting a quantitative research design, data were gathered through questionnaires administered to 100 respondents. The analysis employed validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The findings indicated that the implementation of online tax services has a positive and statistically significant effect on taxpayer compliance. In contrast, the dissemination of online tax regulations did not exhibit a significant influence. Nevertheless, both variables collectively contributed to taxpayer compliance, accounting for 43% of the variance. The study underscores the importance of enhancing the quality of digital tax services and calls for a reassessment of regulatory socialization strategies to improve their effectiveness in fostering tax compliance

    The Mediating Role of Customer Service in the Relationship between Price and Internet Speed on Customer Satisfaction

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    Customer satisfaction in internet services is a critical factor in maintaining user loyalty, especially for major service providers like Indihome. Despite offering a wide range of packages with varied prices and internet speeds, Indihome continues to face customer dissatisfaction due to discrepancies between expectations and actual service quality, primarily regarding perceived high prices and inconsistent internet speeds. Additionally, customer service frequently becomes a focal point of complaints, with issues related to delayed responses and inadequate problem-solving, further exacerbating the dissatisfaction when service quality does not meet expectations. This study aims to investigate the impact of pricing and internet speed on customer satisfaction, with customer service functioning as a mediating variable. Adopting a quantitative research approach, this study utilizes a survey method to collect data from Indihome users who have been subscribed for over a year. The data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS-SEM) to evaluate the relationships among variables. The findings indicate that both pricing and internet speed have a significant and positive effect on customer satisfaction, while customer service plays a mediating role that strengthens these relationships. The results highlight the importance of customer service quality in mitigating the negative perceptions associated with high prices and unstable internet speeds. The study contributes to the theoretical understanding of customer satisfaction by incorporating customer service as a mediating factor and offers practical implications for service providers to enhance user experience through improved customer support mechanisms

    Pengaruh Produksi Karet, Nilai Tukar, dan Inflasi Terhadap Volume Ekspor Karet Indonesia Tahun 2019 s.d. 2023

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    This study aims to analyze the influence of rubber production, the rupiah exchange rate against the US dollar, and inflation on Indonesia\u27s rubber export volume from 2019 to 2023, both partially and simultaneously. Using an explanatory research method with a quantitative approach, secondary data from the Central Statistics Agency was processed using multiple linear regression analysis through IBM SPSS 29. The findings reveal that simultaneously, the variables of rubber production, exchange rate, and inflation do not significantly affect export volume. Partially, rubber production has a positive and significant effect on export volume, with a (t)-value higher than the critical (t)-table value. Conversely, the exchange rate shows no significant effect ((t)-value < (t)-table). Inflation demonstrates a significant but negative influence, with a (t)-value lower than (t)-table and a significance level of 0.047

    Peningkatan Branding UMKM dengan Memanfaatkan Media Pemberitaan dan Visual Produk

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    PERURI as an institution that prints money and valuable documents in Indonesia, is not only committed to digital security services but also helps the government increase its productivity in serving the needs of the community more effectively through the development of MSMEs. PERURI has routinely provided assistance to MSMEs in adapting to digital processes that are in line with the Sustainable Development Goals (SDGs), namely providing decent work and supporting economic growth.The problems that become obstacles in the implementation of UMKM Go Digital initiated by government see technology and online marketing only through social media and assume digitalization as a marketing process oriented towards sales, not branding. This makes UMKM products less competitive in e-commerce. In addition, there are obstacles faced by UMKM actors related to digital assets in general, such as the internet users are more for entertainment, playing games, chatting media, lack of literacy in the use of IT for business and lack of maximum empowerment of the community for innovation and product development, especially UMKM. The training was held with the aim of increasing the competence of UMKM fostered by PERURI to be more literate in the digital world, which actually starts from building assets, to digital administrative documentation. Making UMKM fostered by PERURI more bankable

    Peran Artificial Intelligence dan Blockchain dalam Meningkatkan Cybersecurity pada Proses Akuntansi

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    Accounting has undergone significant transformation with the adoption of cutting-edge technologies, including Artificial Intelligence (AI), Cybersecurity, and Blockchain. In the contemporary technological landscape, the integration of artificial intelligence (AI), cybersecurity measures, and blockchain technology has emerged as an important development in accounting. The emergence of AI has revolutionised traditional accounting practices by enhancing data processing capabilities and enabling real-time analysis. Through machine learning algorithms, AI can identify patterns and anomalies in financial data, thereby improving accuracy and efficiency while minimising human error. These technological advancements not only streamline operations but also help in predictive analysis, thereby enabling accountants to make informed decisions based on comprehensive data interpretation. In integration with AI, Blockchain guarantees data accuracy and real-time access, allowing auditors to use verified information effectively. The combination of AI and IoT (Internet of Things) and Blockchain accelerates audit procedures, including substantive tests, and enables automated testing of all data, increasing audit efficiency and effectiveness (Kurniawan et al., 2020). In this context, this research will discuss the role and implications of these technologies in improving efficiency, transparency, and security in accounting practices. Organisational culture and industry-specific differences play an important role in shaping technology adoption strategies. The study provides recommendations for corporate firms in Jakarta, emphasising the importance of data security, change management, and skills development. In addition, this study also suggests future research to explore the long-term impact of technology adoption and new technologies in accounting practices. This research contributes to the growing discourse on technology-based transformation in accounting and offers actionable insights for multinational companies operating in a dynamic business environment

    Analisis implementasi kebijakan sistem electronic customs declaration pada kantor pelayanan utama bea dan cukai tipe c soekarno hatta tahun 2022 sampai dengan 2024

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    (Analysis of the Implementation of the Electronic Customs Declaration System Policy at the Soekarno Hatta Type C Main Customs and Excise Service Office from 2022 to 2024) This research analyzes the implementation of the Electronic Customs Declaration (e-CD) system at the Soekarno-Hatta Customs and Excise Main Service Office in 2022-2024. Soekarno-Hatta in 2022-2024. This research uses a qualitative qualitative method with a descriptive approach. Data was obtained through interviews with Customs officers, service users, and academics, as well as analyzing related documents. related documents. The results showed that implementation of e-CD has increased efficiency and transparency in the process of goods declaration. process of goods declaration. However, there are obstacles in its implementation, such as the low level of passenger awareness of declaration obligations, limited socialization, and technical challenges in the e-CD system. In addition, constraints also arise from the aspect of human resources, such as the number of officers who are still limited, especially during peak hours, as well as the need to increase the number of officers. limited number of officers, especially during peak hours, as well as the need to increase technical competence in managing the system. in managing the system. To overcome these obstacles, Soekarno-Hatta Customs has made various efforts, including increasing socialization through digital media and cooperation with airlines, optimizing the system with improvements to the airlines, optimizing the system by improving features and infrastructure, as well as strengthening training for officers. infrastructure, and strengthening training for officers. This research recommends a more massive socialization strategy and optimization of the verification system to increase service user compliance with regulations. verification system to improve service user compliance with customs regulations. Abstrak Penelitian ini menganalisis implementasi sistem Electronic Customs Declaration (e-CD) di Kantor Pelayanan Utama Bea dan Cukai Soekarno- Hatta pada tahun 2022–2024. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan petugas Bea Cukai, pengguna jasa, dan akademisi, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa implementasi e-CD telah meningkatkan efisiensi dan transparansi dalam proses deklarasi barang. Namun, terdapat kendala dalam penerapannya, seperti rendahnya tingkat kesadaran penumpang terhadap kewajiban deklarasi, keterbatasan sosialisasi, serta tantangan teknis dalam sistem e- CD. Selain itu, kendala juga muncul dari aspek sumber daya manusia, seperti jumlah petugas yang masih terbatas terutama saat jam sibuk, serta perlunya peningkatan kompetensi teknis dalam mengelola sistem. Untuk mengatasi kendala tersebut, Bea Cukai Soekarno-Hatta telah melakukan berbagai upaya, antara lain peningkatan sosialisasi melalui media digital dan kerja sama dengan maskapai penerbangan, optimalisasi sistem dengan perbaikan fitur dan infrastruktur, serta penguatan pelatihan bagi petugas. Penelitian ini merekomendasikan strategi sosialisasi yang lebih masif dan optimalisasi sistem verifikasi guna meningkatkan kepatuhan pengguna jasa terhadap regulasi kepabeanan

    Pengaruh Citra Merk Dan Komunikasi Dari Mulut ke Mulut Terhadap Keputusan Pembelian (Studi Pada Toko Perhiasan Emas Cahaya Marrakash Bekasi Utara)

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    The rapid development and competition in the trade sector demand various innovations in product marketing. Companies are expected to continuouslyimprove and adjust their brand image and word of mouth communication in line with consumer desires, particularly in the jewelry sector. The results indicate that brand image (X1) has a positive and significant partial effect on purchase decisions (Y) at Toko Mas Cahaya Marakash Bekasi Utara, accounting for 57.2%. Similarly, word of mouth communication (X2) has a positive and significant partial effect on purchase decisions (Y) at Toko Mas Cahaya Marakash Bekasi Utara, accounting for 72%. Both brand image (X1) and word of mouth communication (X2) together have a positive and significant effect on purchase decisions (Y) at Toko Mas Cahaya Marakash Bekasi Utara, accounting for 74.9%, with the remaining 26.1% influenced by other variables not examined in this study

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