Universitas Nusa Bangsa

The implementation of tax administration in government institutions plays an important role in supporting transparent, accountable, and compliant state financial management in accordance with prevailing tax regulations. Every transaction related to payments to employees and third parties has the potential to generate tax obligations that must be properly managed through an orderly, systematic, and well-integrated administrative system. This study aims to analyze the implementation of tax administration, including Income Tax (PPh) Article 21, Unified Income Tax, and Value Added Tax (VAT) at the General Bureau of the Regional Secretariat of Banten Province. This research employs a qualitative approach with a descriptive method to describe actual conditions and identify various constraints encountered in the overall implementation of tax administration. Data collection techniques include observation, interviews, and documentation involving parties responsible for tax management. The results indicate that tax administration has been carried out through stages of calculation, withholding or collection, payment, and reporting in accordance with applicable regulations. The implementation of an electronic-based tax administration system has significantly improved efficiency, accuracy, and administrative order. However, several challenges remain, including dynamic changes in tax regulations and the need for high accuracy in the continuous tax data input process within government institutions

This study aims to determine and analyze the influence of welfare on personnel performance, the influence of education level on personnel performance, and the influence of both simultaneously on personnel performance in the Medical and Health Division (BIDOKKES) of the West Java Regional Police. The focus of this study is very relevant because the performance of BIDOKKES personnel is not only determined by technical competence, but is also influenced by the level of welfare and educational background of each personnel in carrying out police health service duties. The type of research used is quantitative research, namely research that utilizes numerical data to examine the relationship between variables objectively and measurably. In addition, this study is also supplemented with qualitative data, such as statements in questionnaires, consultation results, and short interviews with informants, to provide additional context regarding empirical conditions in the field. The population of this study consisted of 83 BIDOKKES personnel of the West Java Regional Police, and the entire population was used as respondents through a total sampling technique. Hypothesis testing was conducted using SPSS Version 29 software, which is capable of analyzing variable relationships with a high level of accuracy. The results showed that welfare (X1) and education level (X2) had a positive and significant effect on personnel performance (Y) partially. The R-Square value of 0.424, or 42.4%, indicates that personnel performance can be explained by these two variables, while the remaining 57.6% is influenced by other factors not examined. This finding opens up opportunities for further research to examine additional variables such as motivation, work experience, or work environment, to obtain a more comprehensive picture of the factors influencing BIDOKKES personnel performance

This study aims to analyze and understand in depth the influence of work ethic on employee performance, the influence of work discipline on work effectiveness, and the simultaneous influence of work ethic and work discipline on work effectiveness among ASN employees of the Ministry of Defense assigned as Military Reserves at the Special Forces Command Headquarters. The focus of this research is important considering the demands of professionalism and task accuracy in the defense environment that requires a high level of ethic and discipline. The type of research used is quantitative research, namely research that relies on data in the form of numbers as the basis for statistical analysis. However, this study also utilizes qualitative data as support, in the form of statements, words, or sentences obtained from questionnaires, consultation results, and interviews with related informants. The population in this study amounted to 130 ASN employees, and based on the sampling technique, the researcher used 98 respondents as a sample considered representative to describe field conditions. For hypothesis testing, this study uses the Structural Equation Modeling–Partial Least Square (SEM-PLS) application tool Version 4.0, which is capable of testing relationships between variables comprehensively. The test results show that work ethic (X1) and work discipline (X2) have a positive and significant influence on work effectiveness (Y) partially. In addition, the results of the determination coefficient test (R-Square) of 0.434 or 43.4% indicate that work effectiveness can be explained by these two variables, while the remaining 56.6% is influenced by other factors not included in the scope of the study

This study aims to analyze the management of sharia-based teaching and learning activities at SD KUTTAB Imam Syafi’i Brebes, including the processes of planning, implementation, and evaluation of learning, as well as the application of sharia values in daily classroom activities. This research employed a quantitative approach, with data collected through observation, documentation, and questionnaires distributed to relevant parties. The data were analyzed descriptively to provide an objective overview of the implementation of sharia-based learning management at the school.The results indicate that the management of teaching and learning activities at SD KUTTAB Imam Syafi’i Brebes has systematically implemented the main management functions, namely planning, implementation, and evaluation. The learning process integrates sharia values such as honesty, discipline, responsibility, trustworthiness (amanah), habituation of worship practices, and the principle of adab before knowledge. Evaluation is conducted not only on academic achievement but also on students’ attitudes and character development. Although several challenges were identified, such as differences in student characteristics and time limitations, the school has addressed them through effective coordination, time management, and administrative improvements.In conclusion, the sharia-based learning management at SD KUTTAB Imam Syafi’i Brebes has been effectively implemented and supports the achievement of educational goals that emphasize not only academic excellence but also the development of Islamic character among students.

MSMEs play a vital role in Banten Province’s economy, but often face challenges such as low financial literacy, limited access to financial services, and a digital divide. This study aims to analyze the effects of financial literacy and financial technology (FinTech) adoption on financial inclusion, as well as their positively associated with MSMEs’ financial performance and business sustainability. In addition, the study examines the mediating role of financial inclusion in these relationships. A quantitative approach using PLS-SEM was employed to analyze survey data from 62 curated MSMEs in Banten Province with five respondents per firm (N = 310). The results indicate that financial literacy and FinTech adoption significantly enhance financial inclusion. Financial literacy alone does not directly affect financial performance or business sustainability, highlighting the need for access to financial services to make knowledge effective. Financial inclusion was found to positively influence both performance and business sustainability, emphasizing its critical role. These findings suggest that policymakers and financial institutions should combine efforts to improve financial literacy with expanded access to digital financial services and design more inclusive financial products for MSMEs in Banten Province, rather than generalizing to all Indonesian MSMEs.

Personnel performance is an important factor in supporting the effectiveness of intelligence and security tasks, especially in the Security Intelligence Unit of the Cimahi Police Resort which has a strategic role in maintaining regional stability and security. Optimal personnel performance is influenced by various internal organizational factors, including welfare, work motivation, and education level. This study aims to analyze the influence of welfare on personnel performance, the influence of motivation on personnel performance, the influence of education level on personnel performance, and the influence of welfare, motivation, and education level simultaneously on personnel performance in the Security Intelligence Unit of the Cimahi Police Resort. This study uses a quantitative approach with a survey method, which emphasizes the collection and processing of data in the form of numbers so that the results of the analysis can be interpreted objectively and measurably. In addition, this study is supplemented with qualitative data as supporting data, in the form of open-ended statements in questionnaires and the results of consultations and short interviews to enrich understanding of the variables studied. The study population was 53 personnel, with the sampling technique using total sampling. Data analysis was conducted using multiple linear regression with the help of the SPSS Version 26 program. The results showed that partially welfare and education level had a positive and significant effect on personnel performance, while motivation did not have a significant effect on personnel performance. Simultaneously, welfare, motivation, and education level influence personnel performance. The coefficient of determination (R Square) value of 0.508 indicates that 50.8% of the variation in personnel performance can be explained by these three variables, while the remainder is influenced by other factors outside the research model. This finding confirms that improving welfare and education level are strategic factors in improving the performance of personnel of the Cimahi Police Security Intelligence Unit

The number of HIV/AIDS cases in Kebumen Regency increases every year. In general, HIV/AIDS has a significant impact on the economic, social, and psychological conditions of people living with HIV, both before and after infection. Therefore, the Kebumen Regency Government, through the HIV/AIDS Commission (KPA), is implementing HIV/AIDS prevention efforts. In carrying out these efforts, the KPA is divided into four areas: Prevention, Care, Support, and Treatment, Impact Mitigation, and a Conducive Environment. The implementation of HIV/AIDS prevention efforts needs to be evaluated to determine its effectiveness. Therefore, this research is crucial. This is a qualitative study using primary and secondary data. Data were obtained from employees of the KPA, the Kebumen Regency Health Office, and the Kebumen Regency Peer Support Group. The results of the analysis conducted show that in the Prevention Sector, of the 47 planned activities, 34 or 72% of the activities have been implemented, 6 activities or 13% have been implemented but not optimally, and 7 activities or 15% have not been implemented. In the Care, Support and Treatment Sector, there are 7 planned activities, while the achievement of activities in this sector is that there are 6 activities or 90% have been implemented and 1 activity or 10% has not been implemented. In the impact mitigation sector, there are 7 activity programs with the achievement of 6 activities or 90% have been implemented and 1 activity or 10% has not been implemented. Furthermore, in the Conducive Environment Sector, there are 3 activities. and these 3 activities have been implemented. Based on this, it can be said that the majority of activities in each sector have been implemented and their implementation has been effective.

Islamic banking plays a strategic role in providing financial services in accordance with Islamic principles. Bank Syariah Indonesia (BSI), as the largest Islamic bank in Indonesia, offers various savings products, including Easy Wadiah Savings and Easy Mudharabah Savings. This study aims to analyze the implementation of these two savings products in Islamic banking service practices at Bank Syariah Indonesia, Tegal Sutoyo Sub-Branch Office. This research employs a qualitative descriptive approach with data collection techniques consisting of direct observation during the Field Work Practice (PPL) and literature study of Islamic banking references and DSN-MUI fatwas. The results indicate that the implementation of Easy Wadiah and Easy Mudharabah Savings at BSI KCP Tegal Sutoyo is in accordance with Islamic principles and DSN-MUI regulations. Easy Wadiah Savings are more favored by customers due to transaction flexibility and the absence of monthly administrative fees, while Easy Mudharabah Savings require a deeper understanding of the profit-sharing mechanism. The study concludes that both Islamic savings products have been properly implemented, however, continuous customer education regarding contract differences and profit-sharing systems is necessary.

Separation Anxiety Disorder (SAD) is an emotional problem often experienced in early childhood, especially when they first enter an educational environment. This condition can hinder the adaptation process, independence, and involvement of children in learning activities. Therefore, the role of teachers and parents is an important factor in helping children overcome separation anxiety. This study aims to describe the role of teachers and parents in overcoming SAD in early childhood at PAUD. This study uses a qualitative approach with a case study method because it allows researchers to explore in depth the behavior of children and the dynamics of interaction between children, teachers, and parents in a natural context. The research subject was one child at the Al-Hafidz Early Childhood Education Center in Cipocok Jaya, Serang City. Data collection techniques included observation, in-depth interviews, and documentation. The results of the study, based on observation and interviews, showed that the child experienced symptoms of SAD, such as crying when separated from parents, refusing to enter the classroom, and showing high emotional dependence. Teachers act as surrogate figures who provide a sense of security through play-based approaches, empathetic communication, and enjoyable learning strategies. Meanwhile, parents, especially mothers, play a role through permissive parenting patterns that influence the child's condition. Intensive collaboration between teachers and parents has a positive impact on improving the child's independence and adaptability