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


Communication Obstacles to Participation in Rotating Savings and Credit Associations/Chamas in Kawangware Ward of Dagoretti North Constituency
Patrick Abuya Omungo
Abstract       pdf Full text PDF

This study conducted in Kawangware ward of Dagoretti North Constituency, Nairobi set out to establish communication obstacles to participation in Rotating Savings and Credit Associations (ROSCAS) or Chama’s as they are commonly known in Kenya. The study was carried out using primary data obtained from a sample survey of 256 residents. The data collection tool was a questionnaire with both closed and open ended questions. The sampling method applied to select respondents from Kawangware ward was multistage sampling where respondents are first sampled from Dagoretti North constituency, then Kawangware ward and the villages within the ward. The questionnaire collected information on socioeconomic statuses of respondents, communication obstacles experienced by the respondents and finally ways of mitigating these communication obstacles. Amongst the socioeconomic variables only respondent’s highest education level attained was established to be significantly associated with communication obstacles and Chama membership in Kawangware. Amongst communication variables differences in viewpoint and lack of clarity was negatively associated with Communication obstacles with an odds of (-0.4) **. Attitudinal barriers were also negatively associated with communication obstacles with an odds of (-0.6) ** Asset finance and education finance are significantly positively associated with communication obstacles with an odd of (0.7) ** and (1.2) **respectively. The most preferred frequency of Chama savings is Monthly with an odd of (1.9) *. Daily and weekly Chama savings are not significantly associated with communication obstacles or chama membership. Only Memo was found to be significantly associated with communication obstacles with an odd of (1.2) **. Instant messaging and physical meetings were also found to be significantly associated with communication obstacles but with a lower odd of (0.3) * and (0.2) *. Where awareness of Chama’s is high communication obstacles increase slightly with an odd of (1.1) *** while Chama membership also increases slightly with an odd of (0.046) *** To mitigate communication obstacles, the study established that ensuring residents of Kawangware are knowledgeable of the advantages of Chama’s through exposure to business plans is negatively associated with the number of communication obstacles (β=-0.29*). Also significantly negatively associated with number of communication obstacles is ensuring membership is open to anyone who wishes to apply, (β=-0.35*). Active listening is also cited as one of the significant ways of mitigating communication obstacles (β=-0.195***) amongst respondents of Kawangware ward.


Author Keywords:ROSCA, CHAMA, COMMUNICATION OBSTACLES, CHAMA MEMBERSHIP


Barriers and Drivers of Hepatitis B Vaccination Uptake Among Tanzanian University Students: The Role of Knowledge, Access, and Peer Influence
Mariam Nhaluke MA, Vitus Silago M.Phil, Fr. Paskas Wagana PhD, Dr. Patrick Masanja PhD
Abstract       pdf Full text PDF

Hepatitis B virus (HBV) remains a significant public health concern in sub-Saharan Africa, yet vaccination coverage among young adults is suboptimal. This study investigated knowledge, vaccine uptake, and the influence of social stigma and cultural beliefs on HBV vaccination among 175 students at St. Augustine University of Tanzania, Malimbe Campus. A structured, pretested questionnaire assessed socio-demographic characteristics, knowledge of Hepatitis B, vaccination status, and perceptions of stigma and cultural beliefs. Data were analyzed using descriptive statistics, Chi-square tests, and logistic regression. Results indicated that overall knowledge was low, with 54.9% of students demonstrating poor knowledge, and only 26.9% had received at least one dose of the vaccine. Multivariable analysis identified three significant predictors of vaccination: perceiving vaccination as necessary (Adjusted Odds Ratio [AOR]=1.84, 95% CI: 1.04–3.24), awareness of where to access the vaccine (AOR=0.30, 95% CI: 0.17–0.52), and peer influence (AOR=1.63, 95% CI: 1.04–2.57). Stigma, family, and religious beliefs did not independently influence uptake. These findings highlight that structural barriers and social cues, rather than cultural or religious factors, primarily determine vaccination behavior. To improve coverage, interventions should combine targeted health education emphasizing the necessity of vaccination, enhanced accessibility of vaccination services on campus, and peer-led strategies to leverage social influence. Such approaches are essential to reduce HBV transmission and promote preventive health behaviors among university students in Tanzania.


Author Keywords:Hepatitis B vaccination; University students; Vaccine uptake; Peer influence; and Tanzania


HOW LONG will the US President TRUMP and OFAC /Magnitsky/ since 2016 to the present day 2025 , with their inaction, support the deep mafia, corruption and mafia fascism of Bulgaria and the European Union controlled by the US, on the example of proven by the court "" RULING No. 619 Sofia, 12.06.2024 COURT OF APPEALS - SOFIA, 11TH CRIMINAL, crimes committed by Private Enforcement Agent Private Bailiff Georgi Dichev - Chairman of the Chamber of Private Enforcement Agents and the losses caused by him of over 15 Billion Dollars for an American company, failure to implement a court decision by prosecutors Balev, IF Prosecutor General Borislav Sarafov, and an umbrella stretched over him by former Prosecutors General Sotir Tsatsarov, Ivan Geshev, and prosecutors Mariana Stankova, Dochev, Dimitrova, Yaneva, Boris Velchev, Sarafov, the ministers – M.Pavlova, Krum Zarkov, Prof. Yanakiv Stoilov, Assoc. Prof. Atanas Slavov, Tsacheva, Kirilov, Zaharieva, Hristo Ivanov, political parties – GERB, MRF, BSP, National Assembly, judges, Insurance companies, the support from the EUROPEAN UNION and the EUROPEAN COMMISSION and the USA and after seventeen attempts to assassinate Momchil Dobrev – DOUBLE STANDARDS – MAFIA,TRUMP’S REAL AND TRUE DOCTRINE since 2016 – I WANT EVERYTHING
Prince Lord Prof. Momtchil Dobrev-Halachev
Abstract       pdf Full text PDF

Lord prof PhD PhD Momtchil Dobrev-Halachev developed 2008 "Theory of generating of crises", 2010 "Theory and practice of the Mafiotismus" and 2001 "Theory of the mafia". Based on these two theories this paper explains the establishment of the mafiotismus all over the world – principles, theory and praxis in the European Union, the European Commission and in the Republic of Bulgaria


Author Keywords:Mafiotismus, Crisis, mafia, corruption, theory, finance


UNTIL US President TRUMP and the OFAC /Magnitsky / service with their imposed DOUBLE STANDARDS and inaction will support the deep mafia and mafia fascism, the attempts of the USA-controlled Bulgaria and the European Union to assassinate Prince Lord Academician Prof. Momchil Dobrev - the genius of the 20th and 21st centuries - the only one who fights against MAFIA FASCISM in Bulgaria, the EUROPEAN UNION and the EUROPEAN COMMISSION since 2003 - lawlessness, theft, double standards, legalization of thefts of properties, companies, factories, equipment worth billions of euros from Banks, insurers, after another MURDER ATTEMPT on November 1, 2023 of Prince Lord Academician MOMTCIL DOBREV in the building of the Sofia District Court for a civil case with the participation of Judge LYUBOMIR IGNATOV, the lawlessness and the umbrella of Ministers Assoc. Prof. Slavov, G. Georgiev, Deputy Minister Judge DECHEV from the Sofia City Court with property in Greece, Three months after filing a case under the RICO Act in the US District Court New York against the former Minister of Finance BOYKO BORISOV, Attorney General SOTIR TSATSAROV, IVAN GESHEV, prosecutors, judges, the companies Hidrostoy, Vodstroy 98, , PIMK, Globus West for theft of private land for 130 million euros and THEORY AND PRACTICE OF STATE CONTROL / UNION of STATES by the neoliberal neofascist freemason deep mafia of Prof. Momchil Dobrev and Prof. Mariola Garibova-Dobreva 2006 DOUBLE STANDARDS - MAFIA, TRUMP'S REAL AND TRUE DOCTRINE since 2016 - "I WANT and I receive EVERYTHING!!”
Prince Lord Prof. Momtchil Dobrev-Halachev
Abstract       pdf Full text PDF

Lord prof PhD PhD Momtchil Dobrev-Halachev and Prof. Mariola Garibova-DObreva developed 2006 “Theory of degree of democracy” and “Theory of degree of justice/injustice/” based on their practice in court, prosecutor's office, state. Prof. Momchil Dobrev created since 2003 Theory of corruption, “Theory of mafia, “Theory of mafia”, “financial banking resource technological mafia-based materialism” and based on their practice they prove that in Bulgaria there is a rule of law and that the mafia rules both the court, the prosecutor's office, and the state in Bulgaria. Prince Lord prof; Momchil Dobrev in connection with his fight with this mafia even after 9 attempts to kill him and his family since 2011, will continue to fight this mafia


Author Keywords:genocide, law, mafia, corruption, theory, finance.


WHILE US President TRUMP 2016 – 2025 and the OFAC office. Magnitsky/ with the imposed DOUBLE STANDARDS and their inaction will support the deep mafia and mafia fascism, the attempts of the USA-controlled Bulgaria and the European Union and 19 attempts to assassinate Prince Lord Acad. Prof. Momchil Dobrev - the only one who fights against MAFIOFASCISM in Bulgaria, the EUROPEAN UNION and the EUROPEAN COMMISSION since 2003 - lawlessness, theft, double standards, the USA and TRUMP does not cooperate with an American company which is the real owner of "Bulgarian Posts" in Bulgaria, as Presidents Obama and Biden did with their inaction before, and supported the mafia fascism and lawlessness of Prime Minister BOYKO BORISOV and his ministers in the USA-controlled and colonized country of Bulgaria after the next attempts to assassinate Prince Lord Prof. Momchil Dobrev after he filed a case under the RICO law and criminal courts against Prime Ministers Boyko Borisov, Sergey Stanishev, his ministers, chief prosecutors Boris Velchev, Tsatsarov, Geshev, and judges of the Supreme Court of Cassation Tanya Raykovska, Daria Prodanova, Totka Kalcheva, Nikola Hitrov, Eleonora Chanacheva, Emil Markov from the Supreme Court of Cassation - judges Glozhenska, Bozhikov, Spasov from the Plovdiv Court of Appeal - legalized lawlessness, injustice in Bulgaria and the theft of property and caused losses of over 135 trillion US dollars to an American company, after claims were filed with the European Commission, France and Germany for these amounts?!?!?! legalized lawlessness, injustice in Bulgaria and the theft of property and caused losses of over 135 trillion US dollars to an American company, after claims were made to the European Commission, France and Germany,Great Britain for these amounts, DOUBLE STANDARDS – MAFIA, TRUMP'S REAL AND TRUE DOCTRINE since 2016 – “I WANT EVERYTHING- resources, markets, production, profits” And the American company does not belong to the DEEP MAFIA in the USA!!
Prince Lord Prof. Momchil Dobrev
Abstract       pdf Full text PDF

Lord prof PhD PhD Momtchil Dobrev-Halachev developed 2008 “Theory of generating of crises “, 2010 “Theory and praxice of the Mafiotismus” and 2001 “ Theory of the mafia”. Based on these two theories this paper explane the establishment of the mafiotismus all over the world – principles, theory and praxis in European Union , European Commission and in the Republic Bulgaria


Author Keywords:Mafiotismus, Crise, mafia, corruption, theory, finance.