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Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

Nagari Pandam Gadang is a village in Gunuang Omeh District, Lima Puluh Kota Regency, West Sumatra Province, with an area of 64.00 km² and a population of approximately 5,058. This article aims to present a comprehensive profile of the village, covering aspects of geography, history, public facilities, tourism potential, and the economic conditions of the community. The data in this article is compiled based on the Administrative Map created by KKN students from Padang State University in 2026, supported by field observations and related literature sources. Geographically, this village has a potential natural landscape for the development of the agricultural and tourism sectors. From a historical perspective, Nagari Pandam Gadang is known as the birthplace of national hero Ibrahim Datuk Tan Malaka. In addition, this village has natural tourism potential such as the Many Fish Tourism and the Lotus Cave, which have not been optimally managed. The community's economic condition is still dominated by the traditional agricultural sector. Therefore, an integrated development strategy is needed to improve community welfare through the sustainable utilization of local potential based on local wisdom.

This study aims to analyze the implementation of Total Quality Management (TQM) as a strategy for certification preparation in Islamic educational institutions. The research employed a qualitative approach using a library research method by reviewing relevant national and international journal articles, books, and scholarly documents related to quality management and educational certification. The collected data were analyzed using content analysis techniques to identify the concepts, principles, and implementation strategies of TQM in supporting certification readiness within Islamic educational institutions. The findings indicate that the implementation of TQM plays a strategic role in enhancing institutional readiness for certification through the strengthening of an internal quality assurance system that is structured, systematic, and sustainable. The application of TQM is based on the principles of customer focus, total involvement, continuous improvement, and data-driven decision-making. Implementation strategies include quality system standardization, human resource capacity building, regular internal evaluations and audits, and strengthening quality-oriented leadership. Consistent implementation of TQM not only supports successful certification processes but also fosters a sustainable quality culture that contributes to improving the competitiveness and overall quality of Islamic educational institutions. Therefore, TQM can serve as an effective framework for achieving continuous institutional development and maintaining educational excellence in a rapidly changing environment.

The increase in national divorce rates based on data from the Central Statistics Agency in 2024, which reached 394,608 cases and rose to 438,168 cases in 2025, indicates that family conflicts remain a legal and social issue affecting family resilience, child protection, and social stability in society. In the Indonesian legal system, divorce is fundamentally placed as a last resort (ultimum remedium) after reconciliation thru mediation, as regulated in Law Number 1 of 1974 on Marriage, as amended by Law Number 16 of 2019, Supreme Court Regulation Number 1 of 2016 on Mediation Procedures in Court, and provisions in Law Number 18 of 2003 on Advocates. However, studies on the optimization of the preventive role of advocates in divorce mediation are still relatively limited, even tho advocates hold a strategic position as independent law enforcers within the judicial system. This research aims to analyze the legal position of lawyers in divorce mediation and to formulate the optimization of the lawyer's role in preventing avoidable divorces. The research uses a normative juridical method with legislative, conceptual, case, and comparative approaches thru the analysis of various related regulations, legal doctrines, and scientific literature. The research results show that lawyers not only function as legal representatives in litigation processes but also have a preventive role as legal advisors, negotiators, and facilitators of peaceful family dispute resolution. The optimization of these roles can be achieved thru the provision of objective legal advice, early identification of the root causes of family conflicts, facilitation of communication between parties, and collaboration with mediators and family counselors in the mediation process.

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

This study aims to analyze the legal protection of women's inheritance rights from the perspective of Indonesian civil law. The problems studied focused on the position of women as heirs and the extent to which the legal system provides guarantees of justice and equality. The research method used is normative juridical with a legislative and conceptual approach. Data was obtained through a literature study of legal regulations, doctrines, and court decisions relevant to inheritance issues. The results of the study show that normatively, civil law provides equal recognition of women's inheritance rights, especially in the Civil Code. However, in practice, there are still obstacles influenced by patriarchal culture and customary law that tend to place women in subordinate positions. This condition causes women to often experience difficulties in claiming or obtaining the proper share of inheritance. Therefore, it is necessary to strengthen regulations, harmonize national laws with the value of gender equality, and increase public legal awareness to ensure effective and fair protection for women in obtaining their inheritance rights.

Land tenure conflicts between indigenous peoples and the state remain a persistent issue in Indonesia. These conflicts arise due to differences between customary law practiced by indigenous communities and the formal legal system enforced by the state. This study aims to analyze the legal recognition of indigenous land rights within the national agrarian law framework, identify the causes of such conflicts, and formulate equitable solutions for their resolution. This research employs a normative legal method using statutory and conceptual approaches. The findings reveal that although legal recognition of indigenous land rights exists in various regulations, its implementation remains weak. Conflicts are primarily caused by overlapping regulations, economic interests, and the lack of formal recognition of customary territories. Therefore, regulatory harmonization, strengthening legal recognition of indigenous peoples, and the development of participatory and socially just dispute resolution mechanisms are essential. In conclusion, the protection of indigenous land rights can be optimized within the national agrarian legal framework through comprehensive legal reform and inclusive governance.

This article examines marriage law within Indonesian customary law communities and its interaction with national legal regulations. In customary societies, marriage is not merely a personal bond between a man and a woman, but a social institution involving extended families and the wider community. The study aims to describe the various forms of customary marriage, the requirements for its validity, and the procedures for legalization, including the recognition of marriages among adherents of indigenous belief systems. This research employs a normative juridical approach using statutory and conceptual analysis based on relevant legal provisions and customary practices. The findings show that customary marriage systems in Indonesia are strongly influenced by kinship structures such as patrilineal, matrilineal, and parental systems, resulting in diverse forms including bridewealth marriage, semenda marriage, independent marriage, mixed marriage, and elopement. The validity of marriage in customary law is closely connected to religious or belief-based rituals and community acknowledgment. Furthermore, developments in national law, particularly Law Number 1 of 1974 on Marriage and Constitutional Court Decision Number 97/PUU-XIV/2016, have strengthened legal recognition for followers of indigenous beliefs in marriage registration. The study concludes that customary marriage law remains relevant and continues to coexist with national law, reflecting Indonesia’s legal pluralism and cultural diversity.

This research is motivated by the existence of legal pluralism in marriage regulations in Indonesia before the enactment of Law Number 1 of 1974 concerning Marriage. During that period, marriage provisions were influenced by various legal systems, namely customary law, Islamic law, and colonial laws such as the Burgerlijk Wetboek, whose application was based on population classification. This condition gave rise to various problems, including legal uncertainty, differing standards for marriage validity, and weak protection of the rights of women and children. Based on these problems, this study aims to examine the development of marriage law in Indonesia, both before and after the enactment of the Marriage Law, and to assess the extent to which these regulations have been able to achieve legal unification and certainty within the national legal system. The method used is qualitative-normative research with a literature study approach through analysis of relevant laws and regulations, historical documents, and scientific literature. The results indicate that before 1974, the marriage legal system was complex and unintegrated, necessitating a comprehensive codification. The process of drafting this law was lengthy and marked by ideological debate and religious considerations. However, an agreement was ultimately reached that accommodated both religious values ​​and state interests. Subsequent developments, including amendments through Law Number 16 of 2019, confirm that marriage law in Indonesia is dynamic in responding to demands for justice, human rights, and gender equality.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

This study examines Egypt's security dilemma in the Bab el-Mandeb Strait in response to the escalation of Houthi attacks on global maritime trade routes. Since late 2023, Houthi attacks on commercial ships in the Red Sea have disrupted major sea trade lanes, posing a direct strategic threat to Egypt, which relies heavily on Suez Canal revenues as a primary source of national income. This research employs a qualitative approach with a descriptive-analytical method, using secondary data from academic journals, international policy reports, and credible news sources. The analysis is grounded in Security Dilemma theory and the concept of Maritime Security within the framework of International Relations. Findings show that Egypt faces a complex strategic dilemma: on one hand, it must safeguard its economic interests through stable Suez Canal operations; on the other, direct military intervention against the Houthis risks political backlash from Arab public opinion and entanglement in Yemen's civil war. Egypt's response has therefore been calibrated, prioritizing diplomatic channels and multilateral coalition participation over unilateral military action. This research contributes a novelty by specifically mapping Egypt's strategic constraints in the Red Sea as a middle power caught between great power competition and regional non-state actor threats.

This reseach aims to analyze the role of an innovative deep learning-based instructional model in enhancing students’ conceptual understanding, critical thinking skills, and active engagement during classroom learning processes. The rapid development of educational technology currently demands continuous innovation in instructional practices, particularly to improve teacher quality and professionalism in addressing the challenges of the 21st century. To achieve this objective, this research employed a qualitative method with a literature review approach. Data were collected through a systematic review of various national journals, international journals, books, and relevant scholarly sources published within the last ten years. The findings indicate that the implementation of a deep learning-based instructional model can significantly enhance teachers’ creativity in designing instructional strategies, strengthen the effectiveness of the learning process, and improve the quality of teacher-student interaction. Furthermore, this approach encourages teachers to become more adaptive to digital technological advancements and more responsive to the diversity of students’ needs and learning styles. Therefore, the deep learning-based instructional model can serve as a strategic and sustainable solution for improving teachers’ professional practices in the modern education era.

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment

Project-Based Learning (PjBL) is a relevant instructional approach in vocational education because it emphasizes authentic learning experiences and competency development aligned with industry needs. However, its implementation is often limited to pedagogical practices and has not been systematically integrated with educational management functions. This study aims to analyze the optimization of PjBL in improving vocational students’ competencies through an educational management perspective. The research employed a qualitative literature review approach by examining national and international journal articles, academic books, and educational policy documents related to project-based learning, vocational education, and educational management. Data were analyzed using thematic analysis through categorization, interpretation, and conceptual synthesis. The findings reveal that the successful implementation of PjBL is influenced by competency-based planning, effective organization of learning resources, authentic project implementation, and continuous evaluation through authentic assessment. Institutional readiness, teacher competence, digital technology, and industrial partnerships also contribute significantly to the sustainability of PjBL implementation in vocational education.

Smoking behavior is a modifiable risk factor for hypertension, with hypertension prevalence generally increasing alongside higher cigarette consumption and longer smoking duration. Research on hypertension prevalence among productive-age smokers in Indonesia using national-scale data remains scarce in Indonesian publications. This study aims to analyze factors influencing hypertension among productive-age smokers in Indonesia in 2015, utilizing data from the Indonesia Family Life Survey (IFLS) 2015. The research employs a quantitative design with an analytical observational approach using a cross-sectional study. The sample comprises 10,677 productive-age smokers in Indonesia, selected via multi-stage random sampling across 32 provinces in 2015. Independent variables include age, gender, employment status, work region, cigarettes smoked, smoking duration, and daily cigarette consumption, while the dependent variable is hypertension. Hypertension prevalence among productive-age smokers in Indonesia in 2015 reached 8.53%, with significant predictors including age ≥36 years, female gender, employment status, smoking intensity of 21–30 or >31 cigarettes/day, and smoking duration >16 years—reflecting multifactorial interactions of biological, behavioral, and socioeconomic factors. Accordingly, recommendations include routine screening at primary health centers for at-risk groups, tobacco control programs based on dose-duration, economic empowerment for the unemployed, intensive screening with lifestyle counseling by healthcare providers, and longitudinal designs for future causal studies.