Implikasi Kebijakan Pajak Digital Terhadap Aktivitas Ekonomi Generasi Z di Era Transformasi Digital Indonesia

This research examines the implications of digital tax policy on Generation Z\u27s economic activities in Indonesia\u27s digital transformation era. The study aims to analyze the impact of digital tax policies on consumption behavior and business ventures involving Generation Z, examine their responsiveness to these policies, identify challenges and opportunities in adapting to the increasingly regulated digital economy, and measure their contribution to state revenue through digital tax compliance. Using literature review and library research methodologies, this study analyzes how digital tax policies, including the implementation of 10% Value Added Tax (VAT) on digital products and services, influence Generation Z\u27s consumption patterns and business strategies. The findings reveal that the implementation of this policy has resulted in significant changes in Generation Z\u27s digital consumption behavior, where they tend to become more selective and prioritize spending on essential needs. As MSMEs operators, Generation Z faces challenges in adapting to this policy, particularly in adjusting profit margins and marketing strategies. Some MSMEs have responded by adopting product diversification strategies and digital marketing innovations, while others struggle to adapt due to limited access to technology and financial literacy. The research concludes that while digital tax policies present challenges for Generation Z\u27s economic activities, they also promote increased tax literacy and innovation in business strategies. The study recommends the necessity of involving Generation Z in the policy-making process to ensure more effective and equitable implementation of digital tax policies.Keywords: digital tax, generation z, digital econom

Pelatihan Analisis Instrumen Penilaian dan Evaluasi Kemampuan Siswa melalui Rasch Model bagi Guru SD Ma’arif NU Ngampir Pandaan Pasuruan

This community service activity focuses on training in assessment instrument analysis and student ability evaluation using the Rasch Model for elementary school teachers at SD Ma\u27arif NU Ngampir, Pandaan, Pasuruan, with participation from eleven teachers. The main issue faced was the teachers\u27 limited skills in using software tools to analyze test items and students\u27 abilities comprehensively. The purpose of this activity was to enhance teachers\u27 skills in using Winsteps software to analyze test items and assess student abilities using the Rasch Model approach. The method used was Participatory Action Research (PAR), where teachers were actively involved in every stage of the training, from planning to implementation and evaluation of the results. The training combined theoretical instruction with hands-on practice using Winsteps for data analysis. The results showed a significant improvement in the teachers\u27 ability to use the software, especially in interpreting Rasch analysis outcomes and applying them to student learning evaluations. With this enhanced skillset, the teachers are expected to design and evaluate assessment instruments more accurately in the future

PEMILIHAN KEPALA DAERAH DAN PROSES DELIBERASI: MEWUJUDKAN KEBIJAKAN PUBLIK YANG PARTISIPATIF

The simultaneous Regional Head Elections play a crucial role in creating participatory public policies. Active community participation in policy-making, supported by the values of deliberative democracy, ensures that decisions reflect the needs of the people. This research aims to understand and provide arguments for community involvement in the Regional Head Elections and its implications for the formation of public policy. This study employs a normative research method with a literature review approach and a legislative approach. The research findings indicate that the simultaneous Regional Head Elections have a crucial role in realizing participatory public policies. This political agenda not only focuses on the nomination and inauguration processes but also serves as a momentum to align national development with regional needs. Through the regional head elections, principles such as local accountability, political equality, and responsiveness can be realized, all of which contribute to strengthening democracy at the local level. Community participation in public policy formulation is an important foundation for the establishment of a democratic government. By actively involving the community, the decision-making process becomes more transparent and aligned with the aspirations and needs of the people. Various methods, such as discussion forums, public consultations, and digital platforms, enable the community to express opinions and provide input

Memudarnya Budaya Dayung pada Suku Biak Kafdarun: Analisis Faktor Internal & Eksternal

This study aims to analyze the internal and external factors that lead to the waning preservation of paddle culture in the Biak Kafdarun Tribe in Raja Ampat. Paddle culture, which is an important traditional heritage, faces challenges due to modernization, globalization, and lack of government attention. The method used is descriptive qualitative with a constructivistic paradigm, utilizing in-depth interviews, participatory observation, and literature study as data collection techniques. The results showed that internal factors include the low response of the younger generation to cultural preservation, decreased community concern, and a cultural identity crisis due to the influx of outside culture. External factors include modernization, lack of government support, and lack of socialization about the importance of culture as a community identity. The research conclusions emphasize the need for a holistic approach to cultural preservation, including strengthening community awareness, active government involvement, and adaptation of traditions to the modern context to maintain the relevance of rowing culture in people\u27s lives. The findings provide a basis for the development of more inclusive and sustainable cultural preservation policies and programs.

IMPLEMENTATION OF THE INDEPENDENT CURRICULUM BASED ON HIGH SCHOOL TEACHER’S PERCEPTION IN PHYSICS SUBJECT IN BANDAR LAMPUNG CITY

The global education sector faced a significant crisis due to the COVID-19 pandemic, characterized by widespread learning loss and educational disparities. To address this critical situation and facilitate recovery, the Independent Curriculum was introduced as a key initiative. This research sought to investigate how high school Physics teachers in Bandar Lampung City perceive the implementation of this new curriculum. Conducted in Bandar Lampung City from March to June 2023, the study involved 30 high school Physics teachers, a portion of whom had already adopted the Independent Curriculum. A quantitative research design utilizing a survey method was employed. Data collection relied on a closed questionnaire distributed to the participating teachers. Prior to its use, the questionnaire underwent content validity testing. The collected data was then analyzed using descriptive statistics.The study\u27s findings indicate that all state high schools in Bandar Lampung City have implemented the Independent Curriculum. This implementation was examined across its planning and instructional execution aspects. Overall, Physics teachers hold a fairly positive view of the Independent Curriculum\u27s rollout. These educators in Bandar Lampung City have not only planned and delivered lessons in alignment with assessments provided by the Ministry of Education, Culture, Research, and Technology but have also tailored their approaches to suit the specific circumstances and requirements of their students

Diplomasi Maritim Indonesia dan Keamanan Kawasan Indo Pasifik

The Indo-Pacific is a strategic area and a stage for competition among major powers. The region’s vast potential, connecting two oceans and continents, serves as a highly strategic maritime trade route. This article aims to analyse the extent to which Indonesia’s maritime diplomacy contributes to maintaining security in the Indo-Pacific region. The research adopted a qualitative method with an analytical-descriptive approach. Data collection techniques involved literature studies, while data analysis techniques included data reduction, data presentation, and conclusion drawing. The theoretical framework employed consisted of maritime diplomacy and middle power concepts. The research argues that Indonesia, as a middle power, has utilized the Global Maritime Fulcrum vision as a persuasive diplomatic tool to enhance its influence and contribute to maintaining security in the region. However, the Global Maritime Fulcrum as a model of persuasive maritime diplomacy has been gradually abandoned, shifting towards cooperative maritime diplomacy. Indonesia adopted a more cooperative approach in responding to issues and security dynamics in the region. KEYWORDSGlobal Maritime Fulcrum; Indo-Pacific; Maritime Diplomacy; Middle Power; SecurityPenelitian ini bertujuan untuk menganalisis sejauh mana diplomasi maritim Indonesia berperan dalam menjaga keamanan di kawasan Indo-Pasifik. Indo-Pasific adalah kawasan strategis dan menjadai ajang kontestasi negara-negara besar. Potensi besar kawasan yang menghubungkan dua samudera dan benua, menjadi jalur perdagangan laut yang sangat strategis. Hal ini mendorong munculnya beragam tantangan dan ancaman keamanan. Indonesia sebagai negara yang tepat berada di kawasan memiliki kepentingan untuk terlibat secara aktif dalam menjaga stabilitas dan keamanan kawasan Indo Pasifik. Metode penelitian ini adalah metode penelitian kualitatif yang bersifat analitis deskriptif. Teknik pengumpulan data yang digunakan adalah dengan menggunakan teknik studi kepustakaan. Teknik analisis data yang digunakan ialah reduksi data, penyajian data, dan penarikan Kesimpulan. Kerangka teori yang digunakan ialah diplomasi maritim dan middle power. Hasil penelitian menujukkan bahwa Indonesia sebagai middle power menggunakan Visi Poros Maritim Dunia sebagai alat diplomasi persuasif untuk meningkatkan pengaruh dan kewibaan Indonesia di kawasan. Namun Poros Maritim Dunia sebagai model diplomasi maritim persuasif ini perlahan ditinggalkan dan bergeser menuju diplomasi maritim kooperatif. Sikap Indonesia menjadi lebih kooperatif dan dinamis dalam merespon dinamika keamanan di kawasan serta lebih mampu menyesuaikan kepentingannya dengan negara-negara besar yang memiliki inisiatif tertentu untuk dapat lebih terkoneksi dengan kawasan Indo-Pasifik

Penguatan Etika Berkomunikasi Dalam Pendidikan Tinggi Berbasis Karakter

This program aimed to strengthen the understanding and practical application of ethics and health communication among interdisciplinary students. Within the academic environment, effective communication and ethical behavior are fundamental in shaping students’ character as future leaders. The activity emphasized the importance of ethical communication, appropriate behavior, and dress code in campus interactions, particularly in relationships among students, faculty members, and administrative staff. Using a participatory approach, the program involved 57 students who engaged in lectures, discussions, and hands-on practice in composing academic messages. The material was delivered by three expert speakers in communication and health ethics. The results indicated an increased awareness among students regarding the significance of ethics and communication in building healthy, productive, and professional relationships within the campus environment. This article comprehensively discusses the background, implementation methods, and outcomes of the activity, which are relevant to strengthening students\u27 interpersonal and ethical capacity. This approach is expected to serve as a cross-sectoral learning model for developing a socially, professionally, and ethically resilient young generation. Keywords: Ethics, Communication, Interdisciplinar

Pencegahan Perundungan (Bullying) Pada Anak di Lingkungan Sekolah

Bullying is unpleasant behavior whether verbal, physical or social, whether it occurs in cyberspace or in everyday social environments. Bullying can occur at work, at school or on campus and among friends. The consequences of this bullying are that the victim will feel insecure and uncomfortable, feel hurt and depressed. Usually bullying is carried out by individuals or in groups. Perpetrators carry out bullying to hurt other people physically or emotionally, and find a sense of satisfaction when they have bullied their victims Meanwhile, victims of bullying are generally those who look weak and different from their environment, for example physical differences such as skin color, hair shape, body size, and also non-physical differences such as the way a person dresses, the way they speak. Bullying can happen to anyone, and without us realizing it, even school environments that are considered safe are places where bullying occurs most often. Legal education on "Prevention of Bullying of Children in the School Environment" is held in several schools in Jayapura City. This education is carried out to provide an overview and understanding of how we can prevent bullying behavior in the school environment. This legal education is carried out with the aim of knowing the meaning of bullying, the forms of bullying and also to find out the criminal sanctions that can be given to perpetrators of bullying.We hope this activity can provide benefits for students or teenagers as an effort to prevent bullying behavior in the school environment and can become a reference for similar outreach in the future.

Ketatanegaraan Pada Masa Pendudukan Jepang

The Japanese occupation of Indonesia lasted for approximately three and a half years, from 1942 to 1945. This period is referred to as the occupation period because, during Japan’s control over Indonesia, the country was still engaged in warfare against the Allied forces in World War II. Thus, although Japan had de facto authority over the Dutch East Indies, de jure, Indonesia remained a colonial territory under the sovereignty of the Kingdom of the Netherlands. The ongoing state of war is one of the defining characteristics of the Japanese administration in Indonesia. Therefore, the term occupation is used to emphasize that Japan’s control was temporary and rooted in a military context. The Japanese government in Indonesia was controlled by military authorities, including both the Imperial Army (Rikugun) and Navy (Kaigun). Nevertheless, for the sake of administrative efficiency and political stability, Japan retained several elements of the previous colonial administration, especially in terms of territorial and bureaucratic divisions

Pemberdayaan Pengusaha Orang Asli Papua (OAP) dalam Kebijakan Pemerintah Kota Jayapura

This study aims to analyze the dynamics of empowering Indigenous Papuan Entrepreneurs (OAP) within the Jayapura City Government’s policy framework during Papua’s Special Autonomy (Otsus) Phase II, focusing on barriers, opportunities, and strategies to strengthen business independence. A qualitative descriptive method with a case study approach was applied, using in-depth interviews, observations, and policy document analysis. The findings reveal that affirmative policy implementation is hindered by weak managerial capacity, low digital literacy, traditional business institutions, and identity manipulation practices by non-OAP entrepreneurs, which distort empowerment goals and perpetuate dependency. Nevertheless, strategic opportunities remain through special regulatory support, the SIKaP OAP digital application, and a collaborative penta-helix model involving government, private sector, academia, and local communities. The study concludes that affirmative policy reform is needed to be more contextual, participatory, and capacity-based, with recommendations to strengthen digital literacy, ensure fair access to capital, reinforce OAP institutions, and implement transparent monitoring and evaluation, thereby enabling OAP’s economic independence and positioning them as key actors in Jayapura’s economic development