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State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

This study aims to analyze the stages, impacts, and supporting and inhibiting factors of social intervention for child victims of sexual violence at the “Handayani” Center, East Jakarta. This research employs a qualitative descriptive approach to obtain an in-depth understanding of the intervention process. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the “Handayani” Center applies the Generalist Intervention Model (GIM) through seven stages: engagement, assessment, planning, implementation, evaluation, termination, and follow-up. The social intervention has a positive impact on children, particularly in improving emotional stability, self-confidence, and social functioning. Furthermore, the intervention supports children’s readiness for social reintegration. Supporting factors include the professionalism of social workers and effective team collaboration, while inhibiting factors consist of high workload, delays in administrative reporting, and limited family support.  

State institutions play a primary role in governing and exercising power within a country. Indonesia, as a unitary state with a republican system, regulates the state's institutional structure through the 1945 Constitution, which serves as the supreme legal basis and guideline for state administration. The function of state institutions is to ensure that all aspects of government are implemented in accordance with the principles of law, justice, and public welfare. The state is not only considered a legal entity but also a social entity with specific functions and logic. The state's objectives are directed at balancing government power and citizen rights and accommodating the interests of individuals and the wider community. Following the amendments to the 1945 Constitution, Indonesia's institutional system underwent significant changes with the establishment of independent institutions that strengthen democracy, transparency, and accountability. Understanding the state's foundations, the requirements for formation, the form and system of government, and the relationships between institutions is crucial for maintaining Indonesia's constitutional order. Furthermore, public respect for state symbols and institutions contributes to strengthening unity and political stability, and realizing the ideals of a sovereign and prosperous nation.

Musical modality, professionalism, and work quality in everyday musical practice constitute the main analytical framework of this study. This research departs from the view that musical professions are often reduced to hobby-based activities, whereas in practice they involve work strategies, professional attitudes, and negotiation between artistic idealism and market demands. This study employs a qualitative approach through in-depth interviews with two musicians in the city of Solo, Aditya Ong and Indra Permana, who represent different backgrounds, professional roles, and musical orientations. The findings indicate that modality comprising experience, musical skills, and professional networks forms the foundation of musicians’ professionalism. Professionalism is reflected not only in technical competence, but also in work ethics, responsibility, and the ability to position oneself within various musical work contexts. Work quality is not understood normatively as good or bad, but as the outcome of how musicians manage their modality and professionalism in specific working situations. This study concludes that musical practice in Solo is shaped through continuous negotiation between artistic orientation, market demands, and the pursuit of livelihood stability. Musical modality, professionalism, and work quality are interconnected in forming musicians’ strategies to sustain their musical practices amid the dynamics of the local music industry.

Anxiety is one of the most prevalent psychological problems globally, yet approaches integrating spiritual dimensions remain underexplored. This study analyzes the concept of "peace that surpasses all understanding" in Philippians 4:6-7 as a psychological construct for addressing anxiety. Using hermeneutical exegesis method, this research examines the textual meaning and psychological dimensions of this concept within modern psychological theory frameworks. The findings reveal that divine peace differs from conventional psychological approaches through three key aspects: it represents an active positive psychological condition rather than mere absence of anxiety, operates through relational mechanisms with God that transcend rational cognitive processes, and integrates prayer, supplication, and thanksgiving as holistic spiritual-psychological coping strategies. The concept of "guarding heart and mind" demonstrates a dual protective mechanism maintaining both affective and cognitive stability simultaneously. This study contributes to developing more holistic psychological theory integrating spiritual dimensions and more effective counseling practices for anxiety management in Christian contexts.

Operational risk management is an essential aspect in maintaining the stability and sustainability of micro-enterprises operating in the culinary sector, particularly in the fast food industry, which relies heavily on production processes, raw material quality, and human resource skills. This study aims to analyze the types of operational risks that arise in the daily operations of the Kebab Capadocia MSME in Boyolali Regency using a qualitative approach through in-depth interviews and field observations. The COSO Enterprise Risk Management (ERM) Framework was used as the primary theoretical foundation to map risks based on five components: risk identification, risk assessment, control activities, information and communication, and monitoring. The results indicate that the business faces four main risk categories: production process risks, human resource risks, food hygiene and safety risks, and raw material distribution risks. Implemented controls are still informal and not supported by standard operating procedures (SOPs), resulting in recurring risks that impact product quality. These findings contribute to the MSME risk management literature and offer practical recommendations for strengthening operational structures based on systematic risk management.

This study aims to analyze the feasibility and sensitivity of shallot farming as seed production using a low cost greenhouse system in Hasara Dodo Farmer Group, Nias Regency. The research employed a quantitative approach with a case study method. The data used include production costs, yield, selling price, and greenhouse investment components, which were analyzed using cost, revenue, income, and R/C ratio calculations, as well as sensitivity analysis. The results show that the total production cost is Rp205,200,000 per hectare per planting season, with total revenue of Rp510,000,000 and income of Rp304,800,000. The R/C ratio value of 2.48 indicates that the farming is financially feasible. Sensitivity analysis results show that the farming remains feasible even under a 10% decrease in selling price, increase in production cost, and decrease in production, with the R/C ratio still greater than one. The use of a low cost greenhouse system is proven to improve production stability, especially in areas with high rainfall. In addition, shallot production as seed provides higher economic value compared to consumption purposes. Therefore, greenhouse-based shallot farming has strong potential to be developed as a strategy to increase farmers' income.

Electrolytes are essential minerals that play a critical role in various physiological processes within the body, including the maintenance of fluid balance, proper neuromuscular function, and the transmission of nerve impulses. They are vital for the stability of the heart and other crucial organs. When electrolyte levels become imbalanced, as seen in conditions such as hyponatremia (low sodium), hypernatremia (high sodium), hypokalemia (low potassium), hyperkalemia (high potassium), and hypocalcemia (low calcium), serious health issues can arise. These imbalances can result from factors like malnutrition, excessive losses through the kidneys or gastrointestinal tract, hormonal disorders, and certain systemic diseases. Understanding the underlying pathophysiological mechanisms and clinical manifestations of these disturbances is essential for effective diagnosis and treatment. Healthcare providers must identify the root causes of electrolyte imbalances while assessing their severity to implement appropriate management strategies. This often involves gradually correcting electrolyte levels to mitigate the risk of life-threatening complications such as arrhythmias, cerebral edema, and neurological impairment. By fostering a comprehensive understanding of electrolyte imbalances, healthcare professionals can improve diagnostic accuracy and therapeutic effectiveness, ultimately leading to better patient outcomes. This knowledge is crucial in minimizing morbidity and mortality associated with these disruptive conditions, ensuring that individuals receive prompt and effective care to restore balance and maintain overall health.

Human Resource Management (HRM) plays a crucial role in ensuring that a company is able to grow, compete, and sustain its operations in an increasingly dynamic business environment. Effective HRM practices help organizations optimize employee performance, improve productivity, and maintain workforce stability. One of the key aspects of HRM that significantly influences employee performance is workload and job satisfaction. An imbalance in workload or low levels of job satisfaction may lead to decreased motivation, stress, and reduced work performance. This research aims to explore and evaluate the levels of workload and job satisfaction among employees at PT Indomarco Tangerang 1. Understanding these factors is essential to identify potential problems that may affect employee performance and organizational effectiveness. The study employs a quantitative research approach, which involves collecting numerical data that can be statistically analyzed to provide objective and measurable results. Data were gathered through structured questionnaires distributed to employees. A total of 30 employees from various divisions at PT Indomarco Tangerang 1 participated in this study. Statistical analysis was used to assess the relationship between workload and job satisfaction, as well as their overall condition within the company. The findings of this research are expected to provide useful insights for management in developing appropriate strategies to manage workload effectively and enhance job satisfaction. Ultimately, improving these aspects is expected to contribute to higher employee performance and support the long-term success of the company.

Consumer protection is a crucial aspect of trade and industrial activities to ensure consumers’ rights to quality, safety, and fairness in obtaining goods. In the field of metrology, qualitative improvement of product quality plays a strategic role as a preventive effort to minimize consumer losses caused by unfair or non-compliant trading practices. This is in line with Law Number 8 of 1999 on Consumer Protection, which emphasizes legal certainty, honesty, and the responsibility of business actors toward consumers. This study aims to examine qualitative product quality improvement as an effort to realize consumer protection in the field of metrology. The research employs a qualitative descriptive approach through literature review and analysis of regulations, policies, and the role of metrological institutions in supervising product quality. The discussion focuses on compliance with standards, supervisory mechanisms, and the responsibility of business actors as key elements of consumer protection. The findings indicate that qualitative improvement of product quality contributes to fair transactions, enhances consumer trust, and prevents practices that may harm consumers. This study is expected to serve as a reference for relevant institutions in strengthening the role of metrology as an integral part of the consumer protection system.

Stroke is a major cause of long-term disability and frequently results in balance impairment that limits functional mobility and increases the risk of falls. Impaired trunk control and postural instability are common consequences of stroke, highlighting the need for effective rehabilitation strategies. This study aimed to analyze the effect of Core Stability Exercise on balance improvement in stroke patients undergoing rehabilitation at the Medical Rehabilitation Polyclinic of RS Adhyaksa Jakarta. A case study design with a pretest–posttest approach was applied to three patients with ischemic stroke who presented with balance disorders. The intervention consisted of Core Stability Exercise, including bridging, bird-dog exercise, and seated balance exercise, conducted three times per week for eight sessions. Balance performance was measured using the Berg Balance Scale before and after the intervention. The findings demonstrated a consistent increase in Berg Balance Scale scores in all patients, indicating improvements in static and dynamic balance as well as a reduction in fall risk. Patients with better initial motor control showed faster and greater improvement, although positive changes were also observed in patients with more severe impairments. These results suggest that Core Stability Exercise contributes to enhanced trunk stability, postural control, and functional balance in stroke patients. The study implies that integrating Core Stability Exercise into routine physiotherapy programs may support more comprehensive and individualized stroke rehabilitation, particularly in addressing balance-related functional limitations.

The foundation of turbine machines in industrial buildings must be able to withstand static and dynamic loads caused by operational vibrations. Generally, reinforced concrete block foundations are used due to their good stability. However, under certain conditions such as limited land, decreased soil bearing capacity, and the need for structural rehabilitation, their application becomes less effective. Therefore, this study aims to analyze the use of Micropile foundations as an alternative for turbine machine foundations at Candi Baru Sugar Factory, Sidoarjo.The research method includes literature studies, soil data collection through Cone Penetration Test (CPT), machine technical data analysis, and the design and analysis of Micropile foundations. The analysis covers bearing capacity, settlement, dynamic response, pile cap design, and cost estimation.The results indicate that Micropiles with a diameter of 0.20 m, a length of 2 m, five piles, and a pile cap size of 2 m × 2 m × 4.5 m are able to safely and stably support the machine load. In addition, this system is considered more efficient in terms of construction time and implementation. Therefore, Micropile foundations are recommended as an effective and economical alternative for turbine machine foundations.

This study aims to analyze the creation of public value through the Multi-Purpose Credit (KSG) program implemented by Bank Sumsel Babel Prabumulih Branch in improving financial inclusion for civil servants (ASN) in Prabumulih City. The analysis employs Mark H. Moore's Public Value Strategic Triangle, which consists of three core dimensions: public value, legitimacy and support, and operational capacity. Using a qualitative descriptive method, data were obtained through in-depth interviews, field observations, and document analysis involving seven informants, including internal bank officials and KSG borrowers with varying credit statuses (current, substandard, and non-performing). Overall, the study concludes that the KSG program successfully creates public value by expanding access to formal financial services, strengthening ASN financial literacy, and contributing to local financial inclusion. The findings indicate that the program not only functions as a banking product but also as a public service instrument that supports socioeconomic stability among civil servants. However, several challenges remain, particularly in ensuring equal benefits for borrowers facing repayment difficulties. Therefore, improvements in post-disbursement support, the development of online consultation services, and the provision of continuous and targeted financial education are needed to enhance program sustainability and ensure that public value is distributed more evenly among all borrower categories.

This research is motivated by the problem of uneven bandwidth distribution in hotspot internet services at Oey Alycia Resto & Cafe, which negatively affects connection quality for users. The purpose of this study is to design and implement a bandwidth limitation-based hotspot internet system by applying a Fair Usage Policy (FUP) using Mikrotik devices, in order to achieve fair and efficient internet access distribution. The research method includes network requirement analysis, network topology design, Mikrotik RouterOS configuration, and system performance testing through direct observation and user questionnaires. The system implementation involves hotspot user authentication, per-user bandwidth allocation, and automatic speed reduction when data usage exceeds the predefined FUP threshold. The results show that the implemented system effectively limits excessive bandwidth usage by individual users, improves network stability, and ensures equitable internet access for all hotspot users. Furthermore, questionnaire results indicate positive user responses regarding improved internet service quality after the application of FUP. This research implies that the proposed system enhances the effectiveness of hotspot bandwidth management and can serve as a practical solution for public network administrators in optimizing bandwidth usage in a fair and controlled manner.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

This study is motivated by the increasing need for accurate modeling and classification of one-dimensional signal data in intelligent systems. The rapid development of deep learning has led to the adoption of more adaptive and complex neural network architectures capable of capturing both temporal dependencies and local patterns in sequential data. This research aims to analyze and compare the performance of several deep learning models, namely Recurrent Neural Network (RNN), Long Short-Term Memory (LSTM), Gated Recurrent Unit (GRU), and a hybrid Convolutional Neural Network–GRU (CNN–GRU) model for signal data classification. The research method employs a quantitative experimental approach involving data preprocessing, windowing, model training, and performance evaluation. Model performance is evaluated using accuracy, precision, recall, and F1-score metrics. The results indicate that the hybrid CNN–GRU model outperforms the other models, particularly in capturing local features and long-term temporal dependencies within signal data. These findings suggest that the integration of convolutional layers and recurrent mechanisms enhances feature representation and learning stability. This study is expected to contribute both theoretically and practically to the development of deep learning models for signal processing and time-series-based intelligent applications.

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

This study aims to analyze the factors influencing people's decisions to use a Home Ownership Credit (KPR) with a murabahah contract at a sharia bank in Tebing Tinggi City. The research method used is a descriptive qualitative approach, with data collection techniques through observation, in depth interviews, and documentation of people who have used the murabahah KPR product. Informants were selected purposively to obtain relevant and in depth data. The results show that people's decisions are influenced by several main factors, including compliance with sharia principles, price transparency, certainty of fixed installments, ease of financing processes, promotions conducted by the bank, housing location, and the brand image of the sharia bank. The murabahah contract is considered to provide clarity of profit margins from the start and stability of installment payments throughout the financing period, thereby increasing public security and trust. These findings indicate that consistent application of sharia principles and appropriate marketing strategies play a significant role in increasing public interest in sharia housing financing products.

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.