DJP Online Update Towards Coretax System According to Consultants’ Perception

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Taxes are the backbone of state revenue and play a crucial role in supporting national development. To achieve this objective, the government requires an effective, efficient, transparent, and accountable taxation system. In practice, many countries, including Indonesia, face various challenges in realizing an ideal taxation system. One of the main challenges is the lack of transparency and accountability, which can reduce public trust and tax compliance. In recent years, the Indonesian government has continuously improved the tax system, one of which is through the Coretax System. This study aims to understand tax consultants’ perceptions regarding the implementation of DJP Online transitioning to the Coretax System, thereby providing input to the Directorate General of Taxes for system improvements. This research is a qualitative descriptive study, with data sourced from primary interviews conducted directly with certified tax consultants in Bali. The findings reveal that the main advantage of the Core Tax System is its ability to integrate various tax service functions into a centralized platform. However, there are notable shortcomings, particularly in system readiness and user adaptation. Many taxpayers and even consultants lack a comprehensive understanding of how the system operates. Technical issues such as system slowness, login errors, document upload failures, and inconsistent feature performance frequently occur. Additionally, the application’s less user-friendly interface causes confusion for ordinary taxpayers or those unfamiliar with tax menus.

Problem Based Learning Using Word Wall Website to Improve Students’ Writing Achievement

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This current research aims to find out if there is any significant improvement in students’ writing achievement after the students are taught through the modified Problem Based Learning using Word Wall Website (WWW). This is a quasi-experimental research design that conducts a quantitative method. The students were given writing tests, namely pre-test and post-test. There are 30 students in a class. The students were given treatments using modified method of PBL. The data are statistically analyzed through paired samples t-test in SPSS version 22. The finding shows that there is a significant improvement in students’ writing achievement after the students were taught through the modified PBL. The score of post-test (72.90) is higher than pre-test (56.40) with the gain of 16.50. The t-value is 35.169 at the significant level of 0.000, which is lower than 0.05. It means, there is a significant improvement of students’ writing achievement after the treatment. Then, it is suggested for teachers to apply this modified method in teaching writing, because this is a very good choice to boost students’ writing achievement. This suggests further researchers to modify PBL with other technological media, such as video and song so that it can lead students to improve their writing achievement.

Infrastructure and Objective Well-being in Cameroon

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This study assesses the impact of infrastructure on the objective well-being of households in Cameroon. Using data from the ECAM (2014) survey on a sample of 10,303 households, multicollinearity and heteroscedasticity tests were conducted, allowing for the application of Ordinary Least Squares (OLS) regression. The results show that infrastructure—such as road conditions, access to water, electricity, and public transportation—has a significant impact on household well-being. Income is also a key factor in explaining consumption expenditure. Education plays a positive role, while age and marital status have more moderate impacts, with negative effects observed for both older individuals and those who are married. As such, governments and policymakers should further strengthen investment in basic infrastructure and promote equal access to these services. Additionally, implementing long-term maintenance programs would be highly beneficial.

Teaching Intonation of Parenthetical Clauses to ESL Learners

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This study explores the challenges and strategies involved in teaching the intonation of parenthetical clauses to ESL (English as a Second Language) learners. Parenthetical clauses, often used to add commentary or clarification within discourse, rely heavily on prosodic cues such as pitch change, pause, and rhythmic variation for proper identification and comprehension. Many ESL learners struggle to perceive or reproduce these features, leading to communication breakdowns and reduced fluency. The research involves a classroom-based intervention where participants underwent targeted pronunciation training focused on intonational features of parentheticals. Data were collected through pre- and post-tests, recorded speech samples, and learner feedback. The results show a significant improvement in learners’ ability to both recognize and produce correct intonation patterns. These findings suggest that explicit instruction on intonation can enhance learners’ spoken discourse competence and listening comprehension. The study concludes with pedagogical recommendations for integrating intonation training into ESL curricula.

A Review of MnSi₁.₇: Synthesis, Properties, and Emerging

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Being a non-stoichiometric silicon-metal compound, MnSi₁.₇ has generated significant research interest on account of its promising thermoelectric properties, structural stability, and compatibility with silicon-based technologies. Being a complex tetragonal structure and semimetallic in nature, MnSi₁.₇ provides the ideal medium of moderate electrical conductivity-high Seebeck coefficient-low intrinsic thermal conductivity. This review deals with the current understanding of MnSi₁.₇ with respect to the crystal structure, synthesis methods, and basic physical properties. Strategies of doping, nanostructuring, and making composites are discussed for improving its thermoelectric performance. Challenges in phase control and efficiency enhancement are presented along with the review; future avenues on device integration and energy-harvesting applications are pinpointed.

A Review of AI-powered Diagnosis of Rare Diseases

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The diagnosis of rare diseases presents significant challenges due to their low prevalence, complex symptomatology, and the scarcity of specialized knowledge. However, advancements in Artificial Intelligence (AI) offer promising solutions to these challenges. This review explores the current state of AI-powered diagnostic tools for rare diseases, focusing on the methodologies, algorithms, and platforms utilized in this emerging field. We examine how AI technologies, such as machine learning, deep learning, and natural language processing, are being integrated into clinical practice to enhance diagnostic accuracy and speed. The research also provides the examples that highlight the successes and limitations of AI in this domain, providing insights into how AI can be harnessed to improve patient outcomes in rare disease diagnosis and management.

Strategy to Enhance Organizational Performance Through A New Functional Management Initiative at Bor Penunjang Migas

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Bor Penunjang Migas (BPM) is a rig contractor that operates about 47 drilling rigs across Indonesia. Besides rigs, BPM has a small number of associated drilling services (non‐rig), such as directional drilling, cementing, drilling fluid, casing running, coring services, etc. Historically, BPM has rented out rig and non-rig equipment separately. However, the market for non-rig services is less mature than rig services. Despite accounting for less than 10% of BPM’s productive assets, non-rig services contribute over 20% of the company’s revenue and consistently achieve a net profit margin (NPM) exceeding 15%, in contrast to the approximately 5% NPM from rigs.

Currently, there is massive ramping up of drilling activities in Indonesia; therefore, BPM expects significant growth in both revenue and profit. Given the operational and financial performance, asset structure, and organizational capabilities, BPM is redefining its business strategy to emphasize enhancing non-rig services alongside its core rig offerings. To improve marketing and asset productivity, the company plans to offer end-to-end integrated drilling services by bundling rig and non-rig offerings. This marks BPM’s strategic transformation from a conventional rig contractor to an integrated drilling service provider.

This paper discusses the change process behind this new strategic direction, including the applied change model, key behaviours required for successful transformation, core elements to be addressed, and the expected benefits of implementing the new initiative.

Relationship Between Training Pedagogy and Students’ Acquisition of Employable Skills at Technical and Vocational Education and Training Institutions

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Effective teaching pedagogy is critical for acquiring employable skills in Technical and Vocational Education and Training (TVET) institutions. A good pedagogy fosters innovation and transforms lessons into trainee-centered activities, thereby enhancing skill acquisition. This study examines the relationship between training pedagogy and acquiring employable skills among students in Technical and Vocational Education and Training (TVET) institutions. It highlights how various pedagogical approaches, including competency-based education and dual training systems, contribute to the development of practical and technical skills necessary for the labor market. The findings reveal that trainers’ qualifications, including industrial attachments, positively influence skill transfer, although limited participation in professional development programs and gaps in infrastructure hinder optimal outcomes. The study highlights the importance of aligning training methodologies with industry requirements through enhanced collaboration between stakeholders. It also emphasizes the need for increased investment in infrastructure and teaching resources, alongside integrating soft skills into training curricula to ensure holistic employability. This research provides actionable insights for policymakers, educators, and industry leaders to improve TVET systems and prepare graduates for dynamic work environments.

Tender Competition: Business Strategy to Increase Sales (Study Case: PT CSR)

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This study examines the business issue that PT Cuindo Sadiya Rizky (PT CSR), a small Indonesian company that provides railway spare parts, is facing, the business relies on a single state-owned company’s project tenders, as a result, there are risks like inconsistent revenue, operational delays, and a lack of long-term planning, due to PT CSR’s lack of a set system, single primary client, and restricted capacity to fulfill tender requirements, these issues frequently arise, helping PT CSR develop a well-defined and organized B2B business plan is the aim of this study, the backdrop stems from the need for small suppliers in public projects to be more prepared, particularly as market demands and governmental regulations change frequently, the issue in this instance is evidently that there is no increase in the source of income and that no solid foundation for long-term growth has yet been established, the primary presumption is that the business needs a better plan but wishes to continue operating in this tender-based market and by taking more steady, transparent, and expert actions, the study hopes to support PT CSR’s survival.

This study employs a thematic qualitative approach using documents, company reviews, and interviews to achieve its objective, the analysis is aided by a number of tools: Porter’s Five Forces helps determine how difficult the competition is, the Marketing Mix (4P) is used to evaluate the company’s offer to the client, SWOT analysis is used to determine the company’s internal strengths and weaknesses, and VRIO determines whether the company has anything unique to offer, several important points emerge from the findings, PT CSR excels at pricing and networks, but struggles with systems and planning, the business must improve its SOPs, diversify its clientele, enhance its tender documents, and form vendor groups in order to participate in larger tenders, all of the recommendations are reasonable and doable within a year, it demonstrates how they can lower risks, stabilize, and continue to expand, the research also adds value to the study of business strategy by showing how theory can be used in real small business cases in developing countries.

Development of Problem Solving-Based Student Worksheets to Improve Students’ Science Process Skills on Reaction Rate Material

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The development of the education system encourages curriculum updates in Indonesia, one of which is through the implementation of the Merdeka Curriculum which emphasizes strengthening 21st century skills, including science process skills. Reaction rate material in chemistry subjects is abstract and requires an experimental approach to support concept understanding. This study aims to develop a problem solving-based Learner Worksheet  that is feasible to use in improving students’ science process skills on reaction rate material. The research method used is Research and Development (R&D) with the 4D model (Define, Design, Develop, Disseminate), limited to the Develop stage. The limited trial was conducted on 30 students of class XI SMA IPIEMS Surabaya. The instruments used included review sheets, expert validation, learner response questionnaires, activity observations, and science process skills tests (pretest and posttest). The validation results show that the LKPD has a high level of validity in the aspects of content, language, presentation, and graphics. Students’ responses to the LKPD were very positive with an average score of 98%, which indicated the practicality of the Worksheet. The effectiveness of LKPD is also supported by an increase in science process skills scores based on pretest and posttest results. The effectiveness of LKPD is also supported by an increase in science process skills scores based on pretest and posttest results.