Penelitian ini bertujuan untuk mengkaji transparansi dan akuntabilitas dalam pelayanan pajak kendaraan bermotor di Samsat Jember melalui pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi langsung, kuesioner, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman dengan triangulasi sumber untuk menguji keabsahan temuan. Hasil penelitian menunjukkan bahwa upaya transparansi diwujudkan melalui digitalisasi layanan, pemanfaatan media sosial, call center, dan sosialisasi di luar kantor, yang memberikan akses informasi lebih terbuka kepada wajib pajak. Sementara itu, akuntabilitas diperkuat melalui audit berkala, bukti pembayaran elektronik, pelatihan pegawai, dan evaluasi publik berbasis ulasan daring. Langkah-langkah tersebut menunjukkan adanya komitmen dalam meningkatkan efisiensi dan integritas layanan pajak, serta membangun kepercayaan publik terhadap institusi pemerintah. Secara keseluruhan, penerapan transparansi dan akuntabilitas dalam pelayanan Samsat Jember berperan penting dalam menciptakan sistem perpajakan yang adil, terbuka, dan dapat dipertanggungjawabkan.

The implementation of inclusive education in Indonesia aims to provide educational facilities and services for children with special needs (ABK). Inclusive education has been implemented in various schools, especially in big cities, but still faces various challenges in its implementation. This study aims to describe the problems faced by schools that provide inclusive education in North Sumatra and their resolution efforts. The objects in this study include public schools and special schools that integrate inclusive education. This study uses a qualitative approach, with data collection techniques through interviews, observations, and documentation. The data obtained are explained through the process of data reduction, data presentation, and drawing conclusions. Various problems arise, ranging from the lack of number and competence of special guidance teachers (GPK), difficulties for students in following lessons, lack of school readiness to run inclusive programs, to limited facilities and infrastructure that do not support the needs of children with special needs (ABK). In addition, low cooperation between schools, education offices, and parents is also an obstacle to the implementation of effective inclusive education.
 

People with diabetes often experience ongoing anxiety due to concerns about possible complications. This condition can have a negative impact on physical, psychological, and social health. This anxiety can develop into depression. This study aims to determine the factors associated with the risk of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Working Area, Pidie Jaya Regency. The type of research used is analytical with a cross-sectional approach, while data analysis used univariate and bivariate. The population in this study amounted to 473 elderly people and the sample was 83 people with a purposive sampling technique. Based on the results of the study, it is known that the majority of respondents experienced a risk of severe depression (48.2%), there is a significant relationship between the level of family support (p value = 0.000), family function (p value = 0.000), and family role (p value = 0.000) to the level of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Work Area, Pidie Jaya Regency, so it can be concluded that family support, family function and family role are related to the risk of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Work Area, Pidie Jaya Regency.
 
 

Nurses have a very important role as educators in meeting basic human needs. One of them is that nurses act as educators in fulfilling the patient's sense of security and comfort. The patient's need for security and comfort is very important because it affects the length of treatment. The impact if the patient's need for safety and comfort is not met is that the patient results in injury. The aim of this research is to determine the relationship between the role of nurses as educators and fulfilling the patient's need for security and comfort in the inpatient room at Sultan Agung Islamic Hospital. This research uses a quantitative approach with a cross sectional design. A total of 132 respondents participated in this research, the sampling technique used was total sampling. The analysis used is the Chi Square test. This research reveals a significant relationship between the role of nurses as educators and fulfilling patients' needs for safety and comfort in the RSI Sultan Agung inpatient room. This relationship is indicated by a p-value of 0.000, which shows a positive direction of the relationship.. Suggestions for future researchers to expand the scope of research by involving more educational institutions and hospitals in order to obtain more generalizable results.

Clinical education is an important aspect in health education, where students learn clinical skills in hospitals. The support of clinical educators and a conducive environment play a role in reducing stress. This study aims to analyze the relationship between the role of clinical educators and the implementation of clinical education with the level of stress of students during practice at RSI Sultan Agung Semarang. Using a quantitative method with a cross-sectional design, the population and sample in this study were 87 respondents with a total sampling technique. The results of the Spearman test showed a significant relationship with weak strength (p value 0.000), positive direction, and correlation coefficients of 0.471 and 0.514. Further research with a wider scope and qualitative methods is recommended to understand the factors causing student stress in more depth.

Nurse is power vulnerable health? experiencing Culture Shock, namely difficulty adapt with environment Work new that has difference culture. A preliminary study was conducted at the Sultan Agung Islamic Hospital in Semarang on 12 nurses. show that 89.85% experienced Culture Shock. Of them, 71.05% faced stress Work light, 78.95% stress Work moderate , and 85.53% stressed Work weight . This result indicates the need study more carry on For evaluate connection between Culture Shock and level stress Work nurse , so that step intervention can formulated for quality service health. Analyze connection between Culture Shock and level stress Work nurse at Sultan Agung Islamic Hospital, Semarang. Study quantitative with cross-sectional design, conducted on 95 nurses at the Sultan Agung Islamic Hospital in Semarang using total sampling technique . Data collected use valid and reliable questionnaire , with analysis using the Chi-square. Based on results study This show that from 95 nurses implementers at the Sultan Agung Islamic Hospital in Semarang, as many as 20,0% experienced Culture Shock in the category less , 33,7% category enough , and 46,3% category good . Meanwhile that , level stress Work shows 56,8% in category light , 33,7% category medium , and 9,5% category heavy. Study This conclude that there is connection significant between Culture Shock and level stress Work nurses at Sultan Agung Islamic Hospital Semarang (p = 0.000).

Banners are a simple yet highly effective promotional strategy for MSMEs. With attractive designs and strategic placement, banners can increase business visibility and attract more customers, thus contributing to local economic growth. The installation of banners as a promotional strategy for Micro, Small, and Medium Enterprises (MSMEs) has been proven effective in increasing product visibility and sales. The discussion in this Community Service activity report describes the activities to promote MSMEs that take place in the Sepinggan Baru village. So, to support these activities, visual media is needed that can help optimize the promotion of MSMEs by installing banners. Banners are designed in various sizes that can be attached to MSMEs, so that villagers who have MSMEs can easily place the position of the banners to be installed. KKN students of Sepinggan Baru Village who are banner instructors and help install banners and RT.17 community members are very enthusiastic and grateful for the banners we provide, because it makes it easier for them to promote their businesses. The results of this activity show that the objectives of the activity were carried out well and the residents of RT.17 Village Sepinggan Baru who have MSMEs were very appreciative.

This research seeks to examine the connection between spiritual-based nursing services and nurses' job satisfaction at the Sultan Agung Islamic Hospital Semarang. Job satisfaction, which is influenced by various aspects, plays an important role in improving nurse work efficiency and service quality. This study employed a quantitative methodology with an analytical survey and a crosstab study on 100 implementing nurses, using a total sampling technique. Data was collected through questionnaires and analyzed with Chi Square statistical tests. As many as 66% of respondents rated spiritual-based services in the good category, and 54% were satisfied with their work. The analysis showed  a notable correlation between  spiritually integrated services and nurses' workplace fulfillment (  P Value < 0.05; r = 0.696). Applying well-structured spiritual-based nursing services enhances nurses' job satisfaction. These findings can support the development of strategies to improve nursing services as well as their professional performance.

Supervision is part of the directing function carried out by supervisors to improve nurse performance. Falls result in injuries such as broken bones or bleeding and can cause death. This is because nurses' lack of optimal compliance with the implementation of fall risk prevention SOP can increase the incidence of patients falling while being treated. One of the incidents of falls comes from not yet optimal SOP planning in an institution. The purpose of this research is to analyze the relationship between head of room supervision and the implementation of fall risk prevention SOP at the Sultan Agung Islamic Hospital.This research is a quantitative research with a cross-sectional approach. Data collection was carried out using questionnaires and observation sheets. The research sample consisted of 50 respondents. This research uses a total sampling technique and is processed statistically with the correlation test used in this research is the spearman rank test.The results of the spearman rank test on the room head supervision data with the implementation of fall risk prevention SOP obtained a p value of 0.000 (<0.05). For further research, it is recommended to expand the scope of research by involving more respondents and hospital institutions in order to obtain more generalizable results.

Intravenous (IV) insertion is a common nursing procedure in hospital settings, requiring strict adherence to Standard Operating Procedures (SOPs) to minimize complications such as nosocomial infections and phlebitis. However, many nurses fail to fully comply with SOPs, increasing patient safety risks. Several factors, including individual aspects such such as age, gender, educational level, and work experience are suspected to influence compliance. This study aims to examine the relationship between nurses’ characteristics and their compliance with IV insertion SOPs at Sultan Agung Islamic Hospital, Semarang. This research employed a quantitative analytical design with a cross-sectional approach. The study involved 30 nurses selected through purposive sampling. Data were obtained using a questionnaire for demographic characteristics and an observation checklist to assess SOP compliance. The data were analyzed using the Chi-Square test with a significance level of 0.05. The findings indicated that most nurses demonstrated moderate compliance (50%) or high compliance (50%), with no respondents classified as non-compliant. Statistical analysis revealed no significant relationship between age (p=0.705), gender (p=1.000), educational level (p=0.189), or years of experience (p=1.000) and IV insertion SOP compliance. These findings suggest that individual characteristics are not the primary determinants of compliance. Future research should explore other contributing factors such as hospital work environment, supervision, and patient safety culture to enhance IV insertion adherence.