Purpose: The development and improvement of government services are increasingly becoming a public concern. This study aims to determine whether there is a difference the between customer’s (taxpayers) level of importance and the level of satisfaction on the services of Kantor UPT Samsat Belitung Timur. Research methodology: This study used data survey of 100 respondents with quota sampling and secondary data of employee profiles and the number of taxpayers. Results: The results of the Wilcoxon Test analysis prove that there was a significant difference in the level of importance and satisfaction in each service dimension (Tangible, Reliability, Responsiveness, Assurance, and Empathy). In each dimension, taxpayers who gave negative assessments were more dominant (satisfaction was lower than interest) than positive (satisfaction was higher than importance), although most gave the same assessment. Research findings suggest that each attribute in each dimension must receive attention for quality improvement.

Purpose: Buli-buli tumors, also known as vesica urinaria (bladder) tumorstumors, are the second malignancy after prostate . Bladder tumors affect twice as many men as women. The most common symptoms of bladder tumors include painless hematuria and associated urinary tract infections (frequency, urgency, dysuria). Based on data from the Global Cancer Incidence, Mortality, and Prevalence (GLOBOCAN), there were 573,000 cases of bladder tumor or cancer in 2020, which accounted for 3% of all new tumor cases in the world. Research methodology: This study uses a descriptive method by taking secondary data from Jayapura Hospital, which aims to obtain the characteristics of Buli Tumors in at Jayapura Hospital for patients with buli tumors the period 2017-2022. Results: The results showed that there were 61 incidents of buli tumors in patients with buli tumors. it can be concluded as follows: Buli tumor patients patient based on age found the highest age group is at the age of >50 years as many as 30 patients with a percentage of 49.2%, followed by the age age group group 41-50 years as many as 24 patients with a percentage of total of 39.3% and consecutively the third highest to the lowest includes the 31-40 a 5 patients with a percentage of 8.2%, the age group 20-30 a total of a total of 1 with a with a percentage of percentage of 1.6% and the age group <20 years 1 patient 1.6%.

Purpose: The aim of this study is to analyze the legal, technical, and organizational aspects of accounting for settlement lands, with a specific focus on the Mirishkor district. It seeks to assess how settlement lands are classified, distributed, and managed, and to identify current challenges in maintaining accurate land records. Research methodology: The research applies geostatistical analysis, geospatial object mapping, remote sensing, cartographic tools, and algorithmic approaches. These methods are used to evaluate land use distribution, monitor settlement expansion, and improve land accounting systems. Results: The findings reveal that Mirishkor district contains 16,359 household plots totaling 4,494 hectares, with an average size of 0.27 hectares per plot. Of this, 797 hectares are occupied by residential buildings. The study recommends implementing a unified geospatial cadastral system, improving the address registry, and digitizing land accounting processes to better monitor and manage settlement lands.

Purpose: This study aims to analyze the determinants of renewable energy consumption in Indonesia. The free variables used are Gross Domestic Product (GDP), energy subsidies (SUB), urban population (POPs), and carbon dioxide (CO2) emissions. The data used is time series  data for the period 1990-2023. Research methodology: This study uses a quantitative descriptive method with Error Correction Model (ECM) and Ordinary Least Square (OLS) analysis. Results: The results of the study show that in the short term, the variables of GDP and urban population have a positive but insignificant effect. For the energy subsidy variable, in the short term it has a negative and significant effect. Then the variable carbon dioxide (CO2) emission has a positive and significant effect on renewable energy consumption in Indonesia. Meanwhile, in the long term, the variables of GDP and carbon dioxide (CO2) emissions have a positive and significant effect on renewable energy consumption in Indonesia. The variable energy subsidy in the long term has a negative and significant effect on renewable energy consumption in Indonesia. Meanwhile, for the urban population variable, in the long term it has a positive but not significant effect on renewable energy consumption in Indonesia. Simultaneous testing showed that the  variables of Gross Domestic Product (GDP), energy subsidies (SUB), urban population (POPs), and carbon dioxide (CO2) emissions together affect renewable energy consumption in Indonesia.

Purpose: This study investigates the impact of Knowledge Intelligence on the behavioral integration of senior management teams in the oil sector, with a focus on Misan Oil Company in Iraq. It explores the theoretical and practical dimensions of Knowledge Intelligence—including social capital and team creativity—and how they influence behavioral integration components such as information sharing, collaborative due diligence, and joint decision-making. Research methodology: A field survey was conducted involving 50 management team members from Misan Oil Company. Quantitative data were analyzed using SPSS and Smart PLS software to examine the relationships between Knowledge Intelligence and behavioral integration. Results: The analysis revealed a statistically significant relationship between Knowledge Intelligence and behavioral integration (correlation coefficient = 0.307, p = 0.03). Among the dimensions, social capital had the highest interaction mean (M = 3.90), while innovation participation was the lowest (M = 2.98), indicating limited engagement. The findings suggest efforts are being made to improve creativity through innovative programs, but there remains a need for enhanced communication, strategic decision-making, and employee involvement in innovation.

Purpose: This study aims to examine how IT management consulting companies in Indonesia innovate their business models based on SAP ERP technology to remain competitive and adaptable amidst digital transformation demands. It explores the influence of technology, customer needs, profitability, and infrastructure on the evolution of their business strategies. Research methodology: The study employs a qualitative descriptive approach using purposive and snowball sampling techniques. Data were collected through in-depth interviews and observations with top executives and senior consultants from three leading IT consulting firms: PT. Soltius Indonesia, PT. Sigma Cipta Caraka (Telkom Sigma), and PT. Wilmar Consultancy Services. Business Model Canvas (BMC) and Pivot Theory were used as the analytical frameworks to evaluate business model changes and innovation scores. Results: The findings reveal that the consulting companies have shifted from traditional project-based models to data-driven, cloud-based, and subscription-oriented service models. Four main pivot dimensions resource-driven, offer-driven, customer-driven, and finance-driven underpin this transformation. Strategic innovations include co-creation approaches with clients, preconfigured ERP packages, KPI-based outcome services, and integration of AI, cloud, and analytics. These changes enable the companies to address growing demands for digitalization, efficiency, and insight-based decision-making. Conclusions: Business model innovation enables IT consulting firms in Indonesia to adapt to digital transformation. By shifting to cloud-based, data-driven, and subscription models, they enhance flexibility, efficiency, and client value. Success depends on technology, customer needs, and organizational readiness, positioning these firms as strategic partners in digitalization. Limitations: This study is limited to three case studies and relies on qualitative data, which may not capture the full spectrum of innovation practices across the broader consulting industry. The findings are context-specific and may not be generalizable without further quantitative validation. Contribution: This study offers a strategic reference for IT consultants to adapt their business models through innovation aligned with digital trends.