Volume 7 ~ Issue 6, (2025)


RURAL AND URBAN LAND AND BUILDING TAXES IN THE SPOTLIGHT: AN ANALYSIS OF DETERMINATION AND REALIZATION IN LUMAJANG REGENCY
Mochamad Romadhoni, Wahyu Agus Winarno, Ahmad Roziq
Abstract       pdf Full text PDF
Revenue from the Rural and Urban Land and Building Tax (PBB P2) is a significant source of local government revenue for Lumajang Regency, along with the increase in development activities and the property sector. This study aims to analyze the report on the realization of Rural and Urban Land and Building Tax revenues against the targets set by the Regional Government. This study uses a qualitative descriptive method with a case study approach, because it is considered to be able to provide a deep understanding of factual conditions in the field. The population and sampling for this study are reports on the realization of Rural and Urban Land and Building Tax revenues at the Lumajang Regency Regional Tax and Levy Agency for the period 2020 to 2024, using primary data as the main source. The data collection method used in this study is observation. The findings show that the revenue of Rural and Urban Land and Building Tax in Lumajang Regency has not fully reached the set target. This condition is influenced by external and internal factors. External factors include the COVID-19 pandemic and the eruption of Mount Semeru, which resulted in a decrease in taxpayers' ability, especially from 2021 to 2022. Meanwhile, internal factors include: (1) the policy of increasing the Value of Tax Object Sales (NJOP), which initially caused rejection and decreased compliance, but after further socialization and community adaptation, compliance gradually improved, which led to an increase in revenue in the following period; (2) administrative constraints and limited human resources, especially the absence of tax bailiffs and limited capacity of officials at the Lumajang Regency Regional Tax and Levy Agency in enforcing active collection; and (3) innovation through the digitization of payment systems, simplification of procedures, and intensification of socialization efforts, which have proven effective in boosting revenue, especially from 2023 to 2024.

Author Keywords:Rural and Urban Land and Building Taxes, Realization Reports, Land and Urban and Building Tax Revenues




The Power of Reliable Support Networks in Shaping Orphans’ Lives in Nyamagana District, Tanzania
Hellena J. Magesa, Johnson Mavole, Wilhelmina Lyimo
Abstract       pdf Full text PDF

The study on the power of reliable support networks in shaping orphans’ lives in Nyamagana district-Mwanza region, Tanzania, aimed to explore how emotional, peer relationship and community and faith-based support systems contribute to the holistic development of orphans. The research focused on identifying the forms of support available and how they shape orphans’ overall development. Using a qualitative phenomenological design, the study involved 8 orphans, 4 caregivers, and 3 social workers from four institutionalized care facilities selected through purposive sampling. Data were collected using interview guides and analyzed thematically. The study revealed that caregivers, social workers, peers, community members, and faith groups provide essential emotional and social support that fosters resilience and identity among orphans. The study concludes that reliable support networks are vital in promoting the holistic development and future independence of orphans. It recommends that care institutions strengthen community participation and external partnerships to enhance the quality of orphan care and ensure sustainable psychosocial growth.


Author Keywords:Holistic development, Institutionalized care facilities, Orphans, Reliable Support networks and Resilience


The Influence of Digital Marketing and Influencers On Purchase Intention in E-Commerce Through Customer Online Reviews
Golan Hasan, Billy Kwok, Nahruddien Akbar M
Abstract       pdf Full text PDF

In today's digital era, companies are increasingly implementing digital marketing strategies to reach a wider market. One strategy is utilizing e-commerce platforms supported by digital marketing and the role of social media influencers. To analyze the influence of digital marketing and social media influences on consumer purchase intentions in e-commerce, by considering the mediating role of customer online reviews through the SOR (Stimulus-Organism-Response) framework approach. Data were collected by distributing questionnaires to 384 e-commerce user respondents in Batam City and analyzed using SMARTPLS software. Digital marketing significantly influences online customer reviews, and online customer reviews significantly influence purchase intention. However, social media influences did not show a significant influence on online customer reviews. Furthermore, there was a significant mediating effect of online customer reviews on the relationship between digital marketing and purchase intention, but no mediating effect of social media influences was found. Customer online reviews play a vital role as a mediator in connecting digital marketing with consumer purchasing intentions. Integrating the SOR framework to understand the dynamics of the influence of digital marketing strategies on consumer behavior on e-commerce platforms, especially in the local context of Batam City.


Author Keywords:Digital marketing, social media influencer, customer online review, purchase intention, e-commerce.


Experiences of Social Workers in Facilitating the Reunification Process of Street Connected Children in Mwanza City, Tanzania
Janeth S. Nolascus, Paskas Wagana, Johnson Mavole
Abstract       pdf Full text PDF

This study recons social workers experiences in facilitating reunification process of street connected children at Railway Children Africa in Mwanza, Tanzania. The study employs qualitative phenomenological research design to explore the participation of social work professionals in reuniting street children with their families. The study is grounded in attachment theory, which posits that the bond between children and caregivers is crucial for emotional and psychological development. This theoretical framework highlights the importance of fostering secure attachments to enable effective reintegration, emphasizing the role of social workers in providing the necessary emotional support and stability for street-connected children during the reunification process. Data were collected using in-depth interview from a sample of fourteen participants with long experience in re-integration process. The findings have reveals that social workers play a critical role in reintegration acting as mediators, facilitators, and enablers, skilled in handling traumatized children. They also serve as communication agents and counselors between children and their caregivers in addressing the emotional and systemic challenges that arise before, during and after reunification. The study underscores the necessity to enhance support system and training for social workers to improve the sustainability of reunification efforts. responsibility, and active citizenship, thereby contributing to national resilience.


Author Keywords:reunification, street connected children, social worker, Tanzania and Railway Children Africa.


Injury Prevention and Rehabilitation in Latin Dance Sports Training
To Thi Huong
Abstract       pdf Full text PDF

Background/Purpose: Latin Dance Sports is a high-intensity sport, demanding a combination of physical fitness, flexibility, and complex technique. This study aims to analyze the most prevalent injury patterns, identify biomechanical risk factors, and propose specific prevention and rehabilitation strategies for Latin dancers/athletes. Methods: This article synthesizes findings from epidemiological and biomechanical studies on Latin Dance Sports. The analysis focuses on overuse injuries and acute (traumatic) injuries, particularly in the lower extremities and the spine. Prevention strategies are proposed based on the principles of optimizing specific physical fitness (core strength, balance, and muscular endurance). Results: Injuries to the lower extremities (ankles, feet, knees) and the lumbar spine are the most common. More than 60% of injuries are due to overuse, associated with the high repetition frequency of rotational movements, bouncing (Samba/Jive), and torso dissociation (Cuban Motion). Key risk factors include core-hip strength imbalances and improper floor contact technique. Conclusion: The implementation of a comprehensive supplementary training program, focusing on hip-spinal joint stabilization strength and proprioception training, is the most effective strategy to mitigate injury risk and optimize the recovery process for Latin dancers/athletes.


Author Keywords:Injury, Latin Dance Sport, Biomechanics, Injury Prevention, Rehabilitation.


CA Systematization of Fingerstyle Accompaniment Patterns in Guitar for Vocal Accompaniment – An Analysis of Diverse Expressive Capabilities and Creative Applications in Popular Music Genres
Bui Thi Thu MA, Duong Thanh Tung MA
Abstract       pdf Full text PDF

Fingerpicking technique is an essential yet insufficiently systematized component in guitar accompaniment for popular music. This paper addresses this gap by proposing a new, multi-tiered classification system for fingerpicking patterns, based on rhythmic and harmonic functions. The research methodology combines structural analysis of accompaniment patterns with case studies of iconic songs. Key findings reveal a direct correlation between a pattern's degree of syncopation and its perceived rhythmic energy, as well as the role of arpeggiation in conveying intimacy and introspection. This study not only contributes to the field of performance practice research but also provides a valuable methodological framework for guitar teaching and learning, systematically linking technical structure to expressive effect.


Author Keywords:Fingerpicking, Guitar Accompaniment, Expressive Analysis, Pop Music, Travis Picking, Guitar Technique, Harmony, Rhythm.


Factors Influencing Student Retention Rates at Universidad De Manila for Social Work Licensure Examination
Noami D. Solano, Irene C. Gumiran, Rosalie M. Catu, Augusta N. Altobar
Abstract       pdf Full text PDF

The Social Work program at Universidad de Manila's College of Arts and Sciences aims to develop individuals dedicated to social justice, peace, and integrity, empowering them to intervene in social problems and human systems. The department envisions a community of scholars acting as catalysts for social change. However, student retention rates for licensure examinations are influenced by various factors. This study examines these factors through a descriptive qualitative exploratory research approach. Non-probability convenience sampling was utilized from the Social Work Licensure Examination (SWLE) takers of 2018, 2019, 2021, and 2022. Data were collected through researcher-made questionnaires consisting of structured and unstructured interview guides, providing a brief description of the study's objectives. Exploratory data analysis (EDA) was employed for data analysis, utilizing thematic coding to identify patterns in responses. Findings reveal significant roles played by self-determination, self-discipline, and self-efficacy in retention. Moreover, school, personal, environmental, and financial factors significantly affect students' educational experiences. Recommendations include aligning professors with the field, providing personalized support, and enforcing policies to enhance retention rates and examination results. This comprehensive approach aims to create a supportive learning environment conducive to student success in social work education and practice.


Author Keywords:student retention, motivation, self-determination, social work program, academic policy, learning environment


Rethinking the Pathway of Using Generative Artificial Intelligence in College Moral and Ethical Education
Tong Xiao, Ruohan Li
Abstract       pdf Full text PDF

The application of generative artificial intelligence (GenAI) in the field of college moral and ethical education has brought both opportunities and challenges in China. On one hand, GenAI fully empowers the innovative development of the course in terms of object recognition, content production, and teaching scenario. On the other hand, it also weakens the status of educational subjects, builds the worship of technology dependence. We need to carefully examine the risks of the integration of AI technology and education, and find a right pathway of deeply integrating GenAI and education logic.


Author Keywords:generative artificial intelligence, moral and ethical education, humanities education


Digitalisation and Service Quality in University Libraries: An Empirical Study of Telangana State
Challa Vijaya Lakshman, Dr.C. Jaya Kumar
Abstract       pdf Full text PDF

The transformation of university libraries through digitalisation has significantly reshaped the academic information landscape. This study investigates the extent, effectiveness, and challenges of digital library services in university libraries across Telangana State, India. Drawing from a survey of 268 library users, the research evaluates the perceived quality of digital services, infrastructure availability, role of library professionals, and implementation of digital rights and security policies. The analysis reveals that while digital adoption has improved access, efficiency, and user satisfaction in several institutions, disparities in infrastructure and policy enforcement persist. The study also finds a positive correlation between the quality of digital services and overall user satisfaction. The findings suggest that continuous investments in staff training, digital resource development, and unified digital policy frameworks are essential to maximize the potential of digital libraries. This empirical assessment contributes valuable insights for academic administrators and policymakers aiming to enhance the digital infrastructure of university libraries in emerging academic ecosystems.


Author Keywords:Digital Libraries, Service Quality, University Libraries, Telangana, Digitalisation, Library Management, User Satisfaction, Digital Rights Management, Library Services Evaluation, ICT in Higher Education


The Influence of Audit Tenure and Auditor Competence On Customs and Excise Audit Quality with Auditor Work Ethics as A Moderating Variable in Audit Units of Regional Offices of DJBC Jakarta, West Java, Central Java and D.I.Y, And East Java I
Doni Firmansyah, Hendrawan Santosa Putra, Whedy Prasetyo
Abstract       pdf Full text PDF

The likelihood of an auditor or examiner discovering irregularities in audit reports is influenced by the fact that all auditors possess technical competence and independence, which are key components of audit quality. High-quality customs audits ensure that the Directorate General of Customs and Excise (DJBC) has made efforts to detect any misuse of customs facilities granted to companies, thereby achieving the objectives of such facilities. This also provides assurance that the state's rights in terms of revenue collection have been fulfilled. This study employs a quantitative method. The results indicate that Audit Tenure (X1) has a significant positive effect on Audit Quality (Y). The findings also show that Auditor Competence (X2) has a significant positive effect on Audit Quality (Y). Furthermore, Work Ethics (Z) strengthens the effect of Audit Tenure (X1) on Audit Quality (Y), while Auditor Ethics (Z) weakens the effect of Auditor Competence (X2) on Audit Quality (Y) within the audit elements of the Regional Offices of DJBC in DKI Jakarta, West Java, Central Java, Yogyakarta, and East Java I.


Author Keywords:Audit Quality, Customs and Excise, DJBC