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Taxes are the primary source of state revenue, and the Motor Vehicle Tax (PKB) is one of the regional taxes that contributes significantly to Regional Original Revenue (PAD). However, taxpayer compliance in the city of Medan remains suboptimal. This study aims to analyze the effect of awareness and education level on taxpayer compliance in paying motor vehicle taxes in Medan. The research method uses a quantitative approach with a survey technique involving 75 taxpayers. Data analysis includes validity and reliability tests, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The results show that both awareness and education level have a significant partial effect on taxpayer compliance, supported by significance values less than 0.05. Simultaneously, the two variables also have a significant influence, with an R Square value of 0.471. This means that 47.1% of the variation in taxpayer compliance is explained by awareness and education level. These findings indicate that improving taxpayer awareness and education is a crucial factor in increasing compliance with motor vehicle tax payments in Medan.

Senia, bisnis penjualan bahan bangunan seperti semen, keramik, pasir, dan besi, menghadapi kesulitan dalam memilih pemasok terbaik karena keterbatasan informasi dan metode evaluasi yang subjektif. Hal ini menyebabkan pemilihan pemasok yang tidak optimal, seperti pemasok yang sering terlambat mengirimkan barang atau menyediakan bahan berkualitas rendah. Akibatnya, operasional usaha terhambat, biaya meningkat, dan kepercayaan pelanggan menurun. Persaingan ketat di industri ini membuat layanan buruk akibat pemasok yang tidak tepat berisiko membuat pelanggan beralih ke kompetitor. Dengan menerapkan sistem menggunakan Metode Analytic Hierarchy Process (AHP) dan Multi-Objective Optimization by Ratio Analysis (MOORA) pada sistem rekomendasi berbasis website. AHP membantu merangking kriteria dan subkriteria secara sistematis, sementara MOORA efektif dalam menyeleksi alternatif terbaik. Kombinasi kedua metode ini terbukti meningkatkan efisiensi dan akurasi dalam seleksi pemasok, mengurangi waktu evaluasi manual, dan menghindari subjektivitas dalam pengambilan keputusan. Dengan sistem ini, UD. Senia dapat memastikan ketersediaan bahan berkualitas dengan harga kompetitif, menjaga posisi pasar, dan meningkatkan daya saing.

This research analyzes the ethics of broadcasting advertisements on television media, especially related to  broadcasting time regulations. The significant role of television in shaping people's thoughts and  behaviors, coupled with the proliferation of potentially unethical and inappropriate broadcasts, highlights  the urgency of this issue. Such violations, especially those concerning children and adolescents, pose  significant risks due to exposure to inappropriate content and the normalization of unethical behavior. This  study emphasizes the importance of media commitment to the Broadcasting Behavior Guidelines and  Broadcast Program Standards (P3SPS) and Law No. 32 of 2002, which aims to protect viewers from  harmful information. This study uses a library observation method with a qualitative approach, analyzing  existing reports, research, and written sources. Data analysis uses Miles and Huberman's qualitative  decomposition technique, which includes data reduction, data presentation, and drawing conclusions. The  findings of the study are in line with previous studies, indicating that violations of broadcasting ethics and  broadcasting hours are systemic problems that have not been resolved. This underlines the need for stricter  supervision, sanctions, re-evaluation of broadcasting time classifications, and media literacy education for  the community.

The free lunch program is a goverment initiative aimed at addressing the issue of stunting in Indonesia. This program focuses on toddlers, school-age children and pregnant women. Various opinions have emerged from the public regarding this initiative, especially through sosial media platform X (Twitter) and news portals. In this research, sentiment analysis was conducted to understand public responses to the program, whether they are positive, neutral or negative. To evaluate the accuracy of the sentiment analysis perfomed, a deep learning approach was applied using the Long Short-Term Memory (LSTM) algorithm. The results show that public sentiment varies responses, on social media X tend to be negative, while those on news portals tend to be positive toward the free lunch program in Indonesia. Through LSTM-based testing, sentiment analysis on tweet data achieved an accuracy of 88.6%, with a precision of 84.6%, recall of 88.6% and an F1-Score of 86.3%. Meanwhile, sentiment analysis on news portal data reached an accuracy of 89%, with a precision of 81.7%, recall of 89% and an F1-Score of 85.1%.

Worship leadership training represents a strategic initiative in nurturing the spiritual character of Christian students from their adolescent years. This program was implemented at SMA Hidup Baru Ciumbeluit in March 2023, with the primary objective of equipping students to lead worship services independently and responsibly. The training employed a hands-on, experiential approach, granting students the opportunity to design and lead complete worship sessions. The outcomes demonstrated notable improvements in self-confidence, coordination skills, and the students’ comprehension of Christian liturgical structure. Furthermore, the program served as a platform for character formation, instilling values such as discipline, collaboration, and servant-oriented leadership. This article explores the theological, educational, and psychological dimensions of student involvement in worship leadership. The initiative proved to be an effective model for preparing the younger generation to actively engage in ministry, both within the school environment and in broader ecclesial and community contexts. As such, similar training programs are recommended to be conducted regularly as an integral part of faith development and discipleship for Christian youth.

Corporations as legal entities have become an integral part of the national economic system. However, behind its contribution to economic growth, not a few corporations are involved in economic crimes such as corruption, tax evasion, money laundering, to monopoly and cartel practices. These corporate crimes have a broad and systemic impact, not only harming the state from a financial perspective, but also damaging a healthy economic order and creating social injustice. In the context of Indonesian criminal law, the implementation of accountability for corporations as perpetrators of criminal acts still faces various challenges, both in terms of regulations, technical law enforcement, and understanding of law enforcement officials. This research aims to evaluate the extent to which the implementation of criminal liability against corporations in cases of national economic crimes as well as identify relevant obstacles and solutions. The method used is a normative juridical approach by examining various laws and regulations, jurisprudence case studies, and related scientific literature. The results show that although the recognition of corporations as subjects of criminal law has been contained in several sectoral laws, its implementation is still partial and has not touched the root of the problem, especially in proving structural corporate guilt. Therefore, there is a need for regulatory reform, strengthening the capacity of law enforcement institutions, and integrating a multidisciplinary approach in dealing with corporate crime. By strengthening criminal accountability towards corporations, it is hoped that the Indonesian criminal law system will be able to provide a deterrent effect while maintaining national economic integrity.

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.

Geologically, Indonesia is an archipelagic country that is prone to natural disasters, this is due to Indonesia's geographical location which is surrounded by three earth plates, namely the Eurasian plate, the Indo-Australian plate, and the Pacific plate. As a result of the meeting of the three global plates, Indonesia is located on the path of the fire mountains or what is known as the Ring of Fire which makes Indonesia prone to natural disasters in the form of volcanic eruptions, natural disasters, earthquakes, tsunamis, landslides, floods, droughts, and others. Every region is vulnerable to natural disasters, both those directly influenced by nature and those influenced by humans. Natural disasters can have negative impacts in the form of economic losses, building damage, and loss of life. One effort to anticipate the negative impacts of natural disasters is through disaster mitigation. The purpose of this PKM Activity is to Teach the Community about Community-Based Disaster Management Through the Alert Village in Pagertoyo. Because emergencies can happen anytime and anywhere without exception, the method of implementing the activity consists of the preparation stage by providing socialization, implementation by providing training, assistance and evaluation. The results of the activity showed that most participants understood the material on Community-Based Disaster Management Through the Alert Village. The community is able to demonstrate disaster simulations for evacuating disaster victims and is able to demonstrate resuscitation on victims with respiratory arrest. With this PKM, it is hoped that the community will be able to carry out disaster mitigation to help disaster victims by evacuating victims and can help provide assistance to victims who have experienced respiratory arrest.

Penelitian ini membahas konsep pembentukan Batalyon Komposit Korps Marinir di Pulau Natuna Utara dalam rangka mendukung validasi organisasi Korps Marinir. Penelitian ini dilatarbelakangi oleh meningkatnya dinamika geopolitik di kawasan Laut Natuna Utara yang rawan pelanggaran batas wilayah oleh kapal asing, sehingga menuntut kehadiran satuan tempur yang lebih permanen dan siap siaga. Permasalahan utama yang diangkat adalah belum optimalnya peran Kompi Komposit Korps Marinir yang masih berstatus sebagai satuan tugas yang kerap melakukan rotasi terhadap satuannya, disertai kendala infrastruktur, logistik, dan jumlah personel. Untuk itu, penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan research and development model Borg and Gall, melalui studi pustaka, wawancara ahli, observasi, dan kuesioner. Analisis dilakukan terhadap struktur organisasi, kesiapan alutsista, serta efisiensi sistem operasi dalam mendukung validasi organisasi Korps Marinir. Hasil penelitian menunjukkan bahwa pembentukan Batalyon Komposit yang bersifat permanen sangat dibutuhkan untuk menjawab kebutuhan pertahanan strategis, mempercepat reaksi terhadap ancaman, serta mengefektifkan tugas pengamanan wilayah perbatasan. Penelitian ini bermanfaat secara teoritis untuk memperkuat doktrin pertahanan laut berbasis pulau-pulau terluar, dan secara praktis sebagai masukan bagi pimpinan TNI AL dalam merumuskan kebijakan validasi organisasi yang berkelanjutan dan berdaya guna tinggi.

Persaingan yang semakin kompetitif dalam industri wedang uwuh di Imogiri mendorong UMKM Taruna Agro Nusantara untuk berinovasi melalui produk wedang uwuh siap saji dalam kemasan paper cup yang diharapkan dapat meningkatkan daya saing. Penelitian ini bertujuan untuk mengetahui preferensi konsumen terhadap atribut kemasan wedang uwuh. Metode penelitian yang digunakan adalah mixed method. Pendekatan kualitatif dilakukan melalui diskusi dengan pemilik UMKM dan pakar desain untuk merumuskan atribut kemasan. Selanjutnya, pendekatan kuantitatif dilakukan melalui analisis konjoin untuk mengetahui kombinasi atribut yang paling disukai konsumen. Atribut kemasan yang dipilih yaitu slogan, warna, informasi produk, dan ukuran kemasan yang kemudian ditentukan level atributnya. Dari 9 level atribut menghasilkan 54 stimuli yang kemudian direduksi menjadi 9 stimuli menggunakan  orthogonal array. Data yang diperoleh menunjukkan bahwa Persentase tingkat penerimaan responden terhadap stimuli tertinggi yaitu pada stimuli 4 sebesar 78%  kategori tinggi dengan kombinasi slogan “manfaat terasa, tradisi terjaga”, berwarna merah, menggunakan Bahasa Indonesia dan Bahasa Inggris, serta berukuran 240 ml. Nilai kepentingan tertinggi terdapat pada atribut ukuran dengan nilai 47,147. Nilai kegunaan tertinggi untuk atribut slogan adalah “kehangatan dalam tiap genggaman”, atribut warna terdapat pada warna merah, atribut informasi terdapat pada informasi yang menggunakan bahasa Indonesia dan Inggris, sedangkan nilai kegunaan tertinggi dalam atribut ukuran yaitu pada ukuran 240 ml. Penelitian ini diharapkan dapat menjadi dasar pengembangan produk wedang uwuh siap saji yang lebih inovatif dan sesuai dengan selera pasar.

This community service activity aims to introduce financial literacy from an early age to children in Siantar Narumonda Village through an interactive and educational tutoring program. Financial literacy is an important skill that must be instilled from an early age so that children are able to manage their finances wisely in the future. This activity uses a qualitative descriptive approach to describe the execution process systematically. The program was implemented by students of the Tarutung State Christian Institute as part of the Community Service and Service Lecture (KPPM), targeting 35 children aged 1–12 years. The program was implemented for one month and two weeks, three times a week. The material presented was in five main topics: the importance of financial literacy, tips for managing finances, saving, getting to know money and how to manage it, and getting to know banks and financial institutions. The delivery of the material was carried out through fun methods such as games, simulations, short stories, and group discussions. Evaluation was carried out through participant observation, question and answer sessions, and visual documentation. The results of the activity showed that the children experienced an increase in understanding of the basic concepts of financial literacy and began to apply positive habits in managing finances. This activity is also a means of meaningful learning for implementing students. With an interesting and structured approach, this activity provides significant educational and social impacts. Early financial literacy has proven effective in forming a generation that is financially intelligent and responsible in managing economic resources.

This report is entitled "Clean Environment Movement with Young People in Real Action in Pagar Gunung Village," which aims to increase public awareness of the importance of maintaining environmental cleanliness. Through initial observations, problems related to indiscriminate waste disposal were found. The methods used include problem identification, socialization, and implementation of the provision of temporary waste disposal sites (TPS) and mutual cooperation activities. The results of the activities show an increase in public awareness and active participation of young people in maintaining environmental cleanliness, which has an impact on cleaner and healthier environmental conditions. The conclusion of this activity is the importance of community collaboration in environmental conservation efforts, as well as the need for ongoing support to maintain village cleanliness.

Dala’il al-I’jaz is one of the monumental works of ʿAbd al-Qāhir al-Jurjānī, a central figure in the field of balāghah (Arabic rhetoric), widely recognized as one of its foundational scholars. He authored numerous works exploring the intricacies of rhetoric, with Dala’il al-I’jaz serving as a key reference in the study. One of the major themes in balāghah is the concept of al-fasāḥah (eloquence), which serves as the formal object of this research. The focus of this study is to examine al-Jurjānī’s perspective on al-fasāḥah as presented in his work, Dala’il al-I’jaz. This study employs a qualitative descriptive approach by analyzing scholarly articles and relevant literature, with Dala’il al-I’jaz as the main material object. The findings reveal that al-Jurjānī views al-fasāḥah not merely as a matter of wording or phonetic beauty, but rather as something rooted in meaning. In his view, eloquence lies not only in the form or sound of expressions, but more importantly, in the depth and precision of the meaning conveyed.

The entry of foreign cultures into Indonesia is one of the impacts of the increasingly widespread globalization. These new cultures underwent a process of acculturation and, over time, began to dominate local cultures. If the original culture is not well preserved, there is a risk that it will be eroded and replaced by new influences that are present. In an effort to preserve Indonesia's cultural richness, the younger generation has a very important role in filtering and choosing what is useful and what is not. However, the presence of foreign cultures often makes people, especially the millennial generation, prioritize personal freedom over moral values. This results in many of them forgetting norms and traditions in order to satisfy individual desires. This research aims to research and explain the actions and responses of the younger generation to foreign cultures, as well as the impact caused by globalization due to the entry of new cultures, both positive and negative. The results of the discussion show that the influence of foreign culture has made many millennial generations begin to forget the original Indonesian culture and ignore the norms in society. Even so, there are still some generations who are trying hard to maintain these cultural values in their daily lives. This research is expected to provide benefits to the community and the millennial young generation, so that they are more aware of the importance of preserving and preserving Indonesia's indigenous culture.

The This study aims to examine the effect of religious commitment on attachment to a place of worship. Emotional attachment to a place affects a person's emotions, including to a place of worship. A person who has an attachment to a place will also affect the frequency of his activities in that place. and can also reduce stress. The research method used in this study is descriptive quantitative with an incidental sampling method. The sample in this study amounted to 197 subjects. Data collection used a Likert scale, namely the scale of religious commitment and place attachment. The analysis method used is a simple regression analysis method. Based on the results of the study, the Tcount value is 10.676 and it is known that Ttable is equal to 1.645. It is said that Tcount is greater than Ttable, so the alternative hypothesis in this study is accepted. The results of this study indicate that there is an effect of religious commitment on place attachment in a place of worship.

This study aims to analyze Legal Protection and Gender Justice for Women in the Practice of Siri Polygamy: Analysis of the Principles of Islamic Civil Law. The practice of polygamy in Indonesia often causes injustice for women, who do not receive adequate legal protection. This study analyzes the relationship between the principles of Islamic civil law and the reality faced by women in the practice of siri polygamy. Although Islamic law emphasizes justice and protection of women's rights, many women are trapped in situations of injustice due to a lack of understanding of the law and social stigma. This study uses a normative juridical method to explore the truth between legal norms and practices in the field. The results of the study indicate that minimal social support, lack of understanding of legal rights, and social stigma contribute to the injustice experienced by women. To improve legal protection and gender justice, it is recommended that there be recognition and registration of siri polygamous marriages, strengthening of legal regulations, assistance for women, and education and socialization regarding legal rights. With these steps, it is hoped that women's rights in the practice of siri polygamy can be fulfilled fairly within the framework of Islamic law and state law.  

This study discusses the legal consequences of the absence of a marriage agreement on marital property according to the Indonesian legal system, especially based on the Civil Code and the Marriage Law No. 1 of 1974. By default, the absence of a marriage agreement leads to the enactment of a system of property union, in which all property acquired during the marriage is considered joint property. This condition has various legal implications, such as the vulnerability of personal property to third-party claims, difficulties in proving ownership of inherited property, and potential conflicts in the division of property in the event of divorce or death of one of the spouses. This study also highlights the difference in the regulation in Islamic law that does not recognize the automatic union of property, but still has the potential to cause disputes if there is no written agreement. The research method used is empirical normative with a qualitative approach, examining positive legal provisions and practices that develop in society. The results of the study show that low public understanding and negative stigma towards marriage agreements are the main factors in the low making of these agreements. The Constitutional Court Decision No. 69/PUU-XIII/2015 which allows the making of agreements during the marriage period expands legal protection, but its implementation still faces challenges. This study recommends the need to increase legal education and socialization on the importance of marriage agreements to provide certainty and fair legal protection for the parties in the institution of marriage.    

This study aims to analyze Legal Protection and Gender Justice for Women in the Practice of Siri Polygamy: Analysis of the Principles of Islamic Civil Law. The practice of polygamy in Indonesia often causes injustice for women, who do not receive adequate legal protection. This study analyzes the relationship between the principles of Islamic civil law and the reality faced by women in the practice of siri polygamy. Although Islamic law emphasizes justice and protection of women's rights, many women are trapped in situations of injustice due to a lack of legal understanding and social stigma. This study uses a normative juridical method to explore the truth between legal norms and practices in the field. The results of the study indicate that minimal social support, lack of understanding of legal rights, and social stigma contribute to the injustice experienced by women. To improve legal protection and gender justice, it is recommended that there be recognition and registration of siri polygamous marriages, strengthening of legal regulations, assistance for women, and education and socialization regarding legal rights. With these steps, it is hoped that women's rights in the practice of siri polygamy can be fulfilled fairly within the framework of Islamic law and state law.

This study aims to identify the academic stress levels and coping mechanisms used by 2024 cohort students of the Statistics Study Program at Universitas Negeri Medan. A descriptive quantitative method was applied, involving questionnaires and interviews. Data were collected from 50 randomly selected respondents. The instrument was tested for validity and reliability, with all items showing item-total correlations > 0.2787 and a Cronbach’s Alpha score of 0.619, indicating acceptable reliability. The findings revealed high levels of academic stress, particularly in indicators such as feeling overwhelmed by deadlines (mean 3.82; 66%), exam anxiety (3.7; 66%), and lack of rest (3.6; 60%). The most dominant coping strategy was self-soothing (mean 4.44; 90%), followed by junk food consumption (3.5; 60%) and seeking help (3.42; 46%). In contrast, proactive strategies such as creating a to-do list were less commonly used (3.14; 38%). These results highlight the importance of adaptive coping training and psychological support to promote healthier stress management among students.

This study focuses on the production of herbal tea made from avocado leaves (Persea americana Mill.) and explores its potential as a health-promoting beverage. Avocado leaves are known to contain various bioactive compounds, including flavonoids, tannins, and saponins, which have antioxidant, antidiabetic, and antihypertensive properties. The production process involves selecting healthy leaves, washing, drying using a low-temperature oven (50–60°C), and grinding the dried leaves into powder. The final tea product was tested organoleptically to assess its taste, aroma, and color, and phytochemically to confirm the presence of bioactive compounds. The organoleptic test results showed that the tea has an acceptable flavor and aroma, while phytochemical tests confirmed the presence of beneficial compounds. Consumption of avocado leaf tea demonstrates potential as a functional beverage that may contribute to lowering blood pressure and blood sugar levels, as well as providing a calming effect. The findings of this study are expected to serve as a reference for the development of value-added herbal products derived from local raw materials. Such products could support efforts to improve public health and encourage the diversification of functional beverages within the community, providing both health and economic benefits for local populations.