Universitas Karo

Tourism villages, as one of the tourism industries, have an essential role in increasing the capacity and income of their people. In its development, a tourism village must have various strategies to realize a sustainable tourism village. One way to make this happen is by developing community-based tourism. The approach to implementing community-based tourism is to apply the concept of tourism social entrepreneur; this concept aims to create a community that can allow entrepreneurship to realize community-based and sustainable tourism. Batulayang Tourism Village, Bogor Regency, West Java Province, Indonesia is one of the tourist villages that relies on the community as the primary key in its development, so currently, Batulayang Tourism Village has become a sustainable tourism village. The purpose of this study is to describe the application of the concept of tourism social entrepreneur in Batulayang Tourism Village. The abbreviation carried out in this study is a qualitative case study approach by following a single holistic model that is commonly used to explain events as a whole. The results of this study show that Batulayang Tourism Village has utilized and optimized human capital, social capital, natural capital, and cultural capital to create various kinds of tourist attractions. With this capital, the people of Batulayang Tourism Village have created community-based enrichment of tourist attractions and realized sustainable tourism. Batulayang Tourism Village has been used as a reference or role model in developing community-based and sustainable tourism villages.

Background and Clinical Significance: Psoriasis, a chronic immune-mediated inflammatory disease, can affect musculoskeletal structures, including the Achilles tendon. Achilles pain in psoriasis patients may arise from tendinitis or neuropathic pain due to peripheral nerve dysfunction, such as sural nerve (SN) involvement, a condition frequently misdiagnosed due to limitations in conventional diagnostics. Fascial tissues are critical in nerve compression syndromes. This case explores the application of a novel quantitative Sonoguide Digital Palpation (SDP) protocol and ultrasound (US)-guided hydrodissection (HD) for SN dysfunction mimicking Achilles tendinopathy in a psoriasis patient. Case Presentation: A 41-year-old male with psoriasis presented with acute onset of right heel stiffness and paresthesia. Physical examination, radiographs, and ultrasound were performed. SDP, employing a validated four-criterion diagnostic framework (including fascial mobility quantification and concordant pain provocation), identified crural fascia restriction affecting SN and reproduced patient’s concordant Achilles pain. High-resolution ultrasonography provided key morphological evidence, revealing a 2.6-fold enlargement of the sural nerve’s cross-sectional area (CSA) on the affected side (13 mm2) compared to the asymptomatic side (5 mm2). Notably, a positive Tinel’s sign was elicited over the psoriatic plaque. US-guided HD was performed using 50 cc of 5% dextrose in water (D5W) without local anesthetic below the psoriatic lesion. Post-HD, the patient reported immediate and significant pain relief (Numeric Pain Rating Scale (NPRS) score reduction from 8 to 2), confirming the prompt correction of a clinically important fascial restriction, associated with improved SN mobility, objectively verified by a post-procedure SDP assessment. At 24-month follow-up, sustained symptom relief and complete functional recovery were reported. Conclusions: This case highlights SDP’s ability to objectively visualize and confirm fascial restriction as a cause of nerve dysfunction by quantitatively reproducing concordant pain. The objective finding of nerve swelling provides sonographic substantiation for the functional diagnosis of nerve dysfunction. This integrated diagnostic approach, combining dynamic functional assessment with morphological confirmation, offers a novel paradigm for evaluating peripheral nerve disorders. US-guided HD of the SN with D5W without local anesthetic shows promise as both a diagnostic confirmatory tool and therapeutic intervention for neuropathic Achilles pain in psoriasis patients with SN involvement, aligning with its efficacy in other peripheral neuropathies. The significant nerve swelling (13 mm2) provides robust morphological corroboration of the functional impairment diagnosed by SDP, offering a more comprehensive diagnostic paradigm.

Corporate tax avoidance has emerged as a pressing global issue, driven by globalization, digitalization, and systemic vulnerabilities within national and international fiscal regimes. This study presents a narrative review aimed at synthesizing empirical and theoretical insights into the ethical, legal, policy, governance, and macroeconomic determinants of corporate tax avoidance. Literature was collected from Scopus, Web of Science, and Google Scholar, using targeted keywords and Boolean operators to capture a comprehensive range of peer-reviewed studies. Inclusion criteria emphasized empirical, conceptual, and policy-oriented works published between 2000 and 2025. The findings reveal that ethical commitments, particularly ESG integration and board diversity, reduce tax avoidance, while legal mechanisms such as IFRS adoption and whistleblower protections enhance transparency. Public policy reforms and environmental regulations shape corporate strategies but often have uneven impacts across jurisdictions. Governance structures show mixed effects, with independent boards constraining avoidance and state ownership often intensifying it. Macroeconomic pressures, including debt ratios and global crises, further condition corporate behavior. The discussion emphasizes systemic weaknesses such as corruption and policy instability as key enablers of avoidance, underscoring the need for stronger international coordination and methodological innovation in future research. The review concludes that achieving fiscal equity requires integrated strategies combining legal enforcement, policy harmonization, and ethical corporate governance.

Operational risk in a tourism village refers to failures or deviations in the execution of tourism activities, which, if left unaddressed, may escalate into reputational risks. This study investigates strategies for mitigating operational risks in Tugu Utara Tourism Village, Bogor Regency, West Java, Indonesia. Adopting a qualitative case study approach, data were collected through focus group discussions involving 15 key stakeholders, including tourism village managers, representatives from tourism village associations, and officials from the Bogor Regency Culture and Tourism Office. Thematic analysis was employed to identify and interpret patterns, with findings presented through fishbone diagrams and summary tables. Results reveal four core pillars for operational risk mitigation: system risk, human resource risk, internal risk, and infrastructure and supporting facilities risk. These findings contribute to the growing discourse on community-based tourism resilience by offering a contextualized framework for operational risk governance in rural destinations.

Cilember Tourism Village is a tourist destination in the administrative area of Cilember Village, Cisarua District, Bogor Regency. Cilember Tourism Village was initiated in early 2015 by the Cilember Village community tourism awareness group. In its development, Cilember Tourism Village still experiences various obstacles in realizing a sustainable tourism village, including related to the lack of understanding of tourism village managers regarding village governance. This community service is carried out with the aim of providing an understanding of tourism village governance. The target of this community service is the manager of the Cilember Tourism Village. The method of implementing community service used is by using lectures, discussions and practices. The results of community service were obtained, that the participants of the activity easily understood the training material provided. Participants in the activity also gave assessments to community service implementers who were able to accommodate questions and discussions carried out. The suggestion from this activity is the need for additional time for activities and imitation study activities to villages that have developed and implemented good governance. The suggestion for the next training activity is to increase the capacity of homestay governance in tourist villages.

Indonesia has advanced digital tax reforms through the e-Bupot Unification system, mandated since April 2022, to centralize withholding tax reporting (PPh 4(2), 15, 22, 23/26). This study assesses its effectiveness in improving corporate compliance—timeliness, accuracy, and error reduction—during March–June 2024. Using a quasi-experimental before–after design, data were collected from e-Bupot logs, DJP e-filing records, and taxpayer registries for 250 corporations. Indicators included on-time filing, validity of submissions, and error rates. Analysis combined descriptive statistics, paired t-tests, and regression. Results show substantial progress: on-time filing rose from 74.2% to 88.6%, validity rates from 81.5% to 93.2%, while error rates declined from 6.4% to 2.1%. Regression confirmed significant effects of PJAP integration and firm size. Larger firms and PJAP users achieved stronger compliance, whereas SMEs improved modestly, limited by IT capacity. Sectoral differences emerged, with service and e-commerce outperforming manufacturing. Consistent with OECD and IMF findings, e-Bupot demonstrates digital platforms’ effectiveness in reducing compliance gaps. While the system benefits larger firms most, SMEs require training, infrastructure support, and simplified interfaces. Policymakers should expand PJAP partnerships, adopt sector-specific approaches, and invest in digital literacy to ensure equitable outcomes. This study provides empirical evidence from a developing economy, affirming digital reforms’ role in strengthening compliance and modernizing tax governance.

Revenge porn, yang merujuk pada penyebaran foto atau video intim tanpa izin dengan maksud balas dendam, sering kali menyebabkan dampak psikologis yang parah bagi korban, termasuk trauma dan risiko bunuh diri. Latar belakang masalah ini menjadi lebih signifikan mengingat tidak adanya regulasi khusus yang mengatur tindakan tersebut, sehingga definisi, bukti, dan sanksi yang ada menjadi lemah dan rentan ditafsirkan secara berbeda. Tujuan penelitian ini adalah untuk mengidentifikasi celah dalam regulasi hukum yang ada, serta memberikan rekomendasi agar perlindungan terhadap korban revenge porn dapat lebih efektif. Metode penelitian yang digunakan mencakup analisis hukum dan survei yang mengumpulkan data dari korban dan praktisi hukum, yang menunjukkan bahwa kasus revenge porn meningkat signifikan selama pandemi, sebagaimana diungkapkan oleh survei CATAHU. Hasil penelitian menunjukkan bahwa pasal-pasal dalam KUHP, ITE, dan Undang-Undang Anti Pornografi tidak memadai dalam menangani kasus revenge porn, dengan berbagai unsur objektif yang belum jelas. Kesimpulan dari penelitian ini menegaskan bahwa perlu adanya revisi regulasi untuk memperkuat unsur pidana, pembuktian, dan sanksi yang spesifik terhadap perilaku balas dendam ini. Diharapkan regulasi khusus mengenai kejahatan pornografi balas dendam dapat dibentuk, serta penegakan hukum yang lebih baik melalui edukasi dan kesadaran masyarakat. Penelitian ini juga merekomendasikan perlunya studi perbandingan dengan praktik hukum di negara lain serta peran aktif pihak terkait dalam penegakan hukum.

Blood donation activities are carried out to maintain the stability of the blood stock of the Karo Regency PMI. Blood donation activities are carried out on Tuesday, July 9, 2024 starting at 09.00 WIB at the Kabanjahe Pratama KPP. The blood donation service activity was attended by a total of 14 participants. From the results of the implementation of the activity, 13 blood bags have been collected. Based on interviews with the participants, their motivation to donate blood is because of a sense of humanity for people in need, to maintain their health, invitations from friends, and some are interested because of the gifts offered at the end of the event. The implementation of this blood donation activity as a form of community service has been carried out well and has received a good response from the participants. Socialization is also needed so that the number of blood donors increases and more people are willing to become blood donors.