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Kepatuhan wajib pajak menjadi fokus utama Pemerintah dalam meningkatkan penerimaan Negara. Pada penelitian ini memiliki tujuan yaitu mencari bagaimana pengaruh administrasi pajak digital, kualitas pelayanan fiskus, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.  Populasi pada penelitian ini berjumlah 188.232 wajib pajak orang pribadi pada kantor Pelayanan Pajak Pratama Cibeunying Bandung, dengan Teknik pengambilan sampel yang digunakan adalah purposive sampling dan 100 responden digunakan sebagai sampel yang dipilih berdasarkan rumus slovin. Metode Penelitian ini adalah kuantitatif deskriptif, mengandalkan angket kuesioner dengan 18 pertanyaan yang kemudian data tersebut akan diukur oleh peneliti dengan memanfaatkan skala Likert. Pengolahan data menggunakan analisis regresi linier berganda dengan SPSS versi 31 untuk menghitung serta menarik kesimpulan. Dalam penelitian ini menghasilkan bahwa ketiga variabel yaitu administrasi pajak digital, kualitas pelayanan fiscus, dan kesadaran wajib pajak masing-masing mempunyai dampak yang positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bandung.

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.

Penelitian ini menganalisis implementasi pendidikan karakter oleh Penyuluh dalam mata pelajaran Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa dan Budi Pekerti di SMP Negeri 2 Sumowono. Fokus penelitian meliputi strategi pengajaran, metode penyampaian nilai karakter, tantangan, serta faktor pendukung dan penghambat. Metode kualitatif digunakan dengan wawancara, observasi, dan analisis dokumen. Hasil menunjukkan pendidikan karakter diterapkan melalui lima elemen utama yaitu Sejarah, Keagungan Tuhan, Budi Pekerti, Martabat Spiritual, Larangan dan Kewajiban dengan metode interaktif seperti diskusi kelompok, ceramah inspiratif, dan praktik langsung (role-play) untuk menanamkan nilai-nilai karakter dan keteladanan Penyuluh. Faktor pendukung berupa kepemimpinan kepala sekolah, keterlibatan orang tua, dan lingkungan sekolah yang kondusif, sedangkan penghambat meliputi keterbatasan sarana, waktu, dan pengaruh negatif pergaulan. Dampak positif terlihat pada peningkatan kejujuran, kedisiplinan, kesantunan, dan toleransi siswa. Kesimpulannya, pendidikan karakter berhasil membentuk peserta didik penghayat kepercayaan berakhlak mulia, namun perlu upaya berkelanjutan untuk mengatasi hambatan dan memperkuat kolaborasi sekolah, orang tua, dan masyarakat.

This research was conducted at Malahayu 03 Elementary School, Brebes Regency. The objectives of this research are (1) To describe the impact of bullying on students' social interactions (2) To describe the factors that influence students' social interactions after experiencing bullying. This type of research uses Qualitative research using interview and Documentation techniques. Based on the results of research conducted through interviews, observations, and documentation at Malahayu 03 Elementary School, it can be concluded that bullying has a significant impact on students' social interactions, especially for victims. These impacts can be seen in the following aspects: (1) Emotional and psychological: Students who are victims of bullying show symptoms such as feelings of worthlessness, prolonged sadness, fear of expressing opinions, and experiencing pressure to be accepted by the group. (2) Decreased social interaction: Victims tend to be alone, avoid group activities, and withdraw from the social environment of the class. (3) Decrease in academic achievement: It was found that victims of bullying experienced a decline in academic grades and difficulty concentrating while studying, as a result of the mental pressure they experienced. (4) School environment: The existence of a culture of seniority and the lack of serious handling by the school towards perpetrators of bullying causes victims to feel increasingly unsafe.

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.

The development of digital technology has fundamentally changed political communication patterns, especially among Generation Z who grew up in a social media ecosystem. This study aims to analyze the influence of political campaigns through Instagram on changes in political attitudes of students at the Faculty of Social and Political Sciences at Bina Bangsa University. This study uses an explanatory quantitative approach. Data collection techniques were carried out through a survey using a closed questionnaire, which was distributed to 100 respondents. Data were analyzed using a simple linear regression test with the help of SPSS software version 25. The results of the study indicate that political campaigns on Instagram have a significant influence on changes in students' political attitudes. The dimensions of attitudes influenced include attention to issues, understanding of political messages, and acceptance of certain ideas or figures. Based on these findings, it can be concluded that credible, relevant, and communicative digital campaigns have great potential in shaping the political orientation of Generation Z. Therefore, adaptive communication strategies are needed as well as strengthening political and digital literacy among students to encourage more critical and responsible political engagement.

This study aims to analyze how Pancasila values are applied in MSME business practices and their impact on customer preferences with a case study of Rumah Makan Ibu Via in Sindangsari, Serang Regency. The approach used is descriptive qualitative through interviews, observation, and distribution of questionnaires to customers. The results show that the business owner consistently applies the principles of Pancasila, including honesty (first principle), respect for customers (second principle), cooperation with nearby merchants (third principle), openness to customer feedback (fourth principle), and fair and affordable pricing (fifth principl). The application of these values has a positive impact on customer satisfaction and loyalty, as seen in key preference factors such as affordable prices, a diverse menu, friendly service, and a comfortable location. Thus, the application of Pancasila values in MSME business practices not only serves as a moral and social guideline, but also contributes significantly to increasing customer loyalty and preference. The results of this study are expected to serve as an example of the application of national values in business practices for other SMEs in Indonesia.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

The Merdeka Curriculum is a curriculum designed to provide flexibility to educational units in developing student-centered learning, including in Islamic Religious Education (PAI) subjects. This research aims to describe the implementation of the Merdeka Curriculum and analyze its impact on PAI learning at Manu Putra Buntet Pesantren Islamic School. This research uses a descriptive qualitative method with data collection techniques in the form of observation and interviews with the school's Vice Principal for Curriculum. The results show that the Merdeka Curriculum has been implemented in grades X and XI, while grade XII still uses the 2013 Curriculum due to an unfinished transition process. In its implementation, this curriculum strives to encourage student activity and integrate Islamic values according to the characteristics of the pesantren (Islamic boarding school) environment. However, students' adaptation to the active learning model is not yet optimal, so learning still tends to be teacher-centered. In addition, limitations in facilities and infrastructure such as projectors and technological devices also hinder the full implementation of innovative methods. Overall, the Merdeka Curriculum has a positive impact on strengthening religious character and contextualizing PAI learning but requires improved facilities and further mentoring for teachers and students so that the curriculum's goals can be optimally achieved.

This study aims to explore the impact of the Jumat Bersih (Clean Friday) activity on enhancing the interpersonal intelligence of early childhood learners, as well as the challenges encountered during its implementation. This research employed a qualitative descriptive approach, with data collected through observation, interviews, and documentation. Observations were conducted directly and recorded on observation sheets, interviews were carried out using pre-prepared question guides, and documentation was obtained directly from the school. Data analysis utilized thematic analysis with a triangulation method. The results of the study indicate that the Jumat Bersih activity plays a significant role in facilitating the social learning process among young children. The activity supports the development of cooperation, effective communication, empathy, and conflict resolution skills. The positive impacts observed during the activity were also reflected in the children’s daily behaviors, both at school and at home. Therefore, such activities can serve as an effective learning model for strengthening interpersonal intelligence. The main challenges in implementing Jumat Bersih include differences in children’s social abilities, difficulties in guiding balanced interactions, and the need for consistent strategies from schools and teachers. However, these challenges can be addressed through appropriate approaches, active guidance, and collaboration between schools and parents

This study examines the interplay between administrative ethics and bureaucratic decision-making within the governance landscape of Pulang Pisau Regency through a structured literature analysis. Anchored in the theoretical frameworks of Administrative Ethics Theory, Bureaucratic Decision-Making Theory, and Good Governance, this research synthesizes classical and contemporary scholarly works to identify the determinants, challenges, and institutional dynamics that influence ethical decision processes in local bureaucracy. The method employs a qualitative narrative literature review, involving systematic identification, screening, quality assessment, and thematic extraction of relevant academic sources published in the last two decades. Findings indicate that ethical norms, integrity, organizational culture, leadership morality, and institutional control mechanisms significantly shape the rationality, consistency, and legitimacy of bureaucratic decisions. Furthermore, the literature reveals that external pressures, conflict of interest, inadequate regulatory enforcement, and limited administrative capacity remain persistent barriers to the implementation of ethical governance in regional administrations. The study also highlights the essential role of participatory governance, digitalization, and internal accountability frameworks in strengthening ethical consistency across bureaucratic processes. These insights position administrative ethics as a crucial foundation for promoting transparency, fairness, and public trust in local government institutions. The paper concludes that strengthening administrative ethics requires integrated institutional reforms, long-term commitment, and the internalization of ethical values at both organizational and individual levels. The implications of this research extend to policy formulation, bureaucratic capacity-building, and future empirical studies on ethical governance in decentralized contexts.

Hubungan antara budaya organisasi, kepuasan kerja dan kompensasi finansial terhadap kinerja karyawan PT Kereta Api Indonesia (Persero) Daop 3 Cirebon adalah subjek penelitian ini. Pendekatan kuantitatif diterapkan dalam penelitian ini, dengan menggunakan analisis regresi berganda yang diolah melalui perangkat lunak SPSS versi 26. Penelitian ini melibatkan sampel sebanyak 111 orang yang terpilih secara acak dari 153 orang populasi dalam penelitian. Budaya organisasi dan kepuasan kerja memberikan pengaruh signifikan terhadap kinerja karyawan. Budaya organisasi yang kuat juga kepuasan kerja yang tinggi dapat menciptakan lingkungan kerja menjadi menyenangkan, menambah motivasi, kesetiaan, dan produktivitas karyawan. Kompensasi finansial, di sisi lain, memiliki dampak yang tidak signifikan dan bahkan mungkin berkorelasi negatif dengan kinerja karyawan. Ini menunjukkan bahwa ketidaksesuaian antara kompensasi yang diharapkan dan apa yang sebenarnya terjadi dapat mengurangi keinginan untuk bekerja. Oleh karena itu, meningkatkan kinerja karyawan hanya dapat dicapai dengan meningkatkan budaya organisasi dan memastikan bahwa karyawan tetap puas dengan pekerjaan mereka daripada hanya mengandalkan kompensasi.

In the modern computing era, servers face significant challenges in data storage due to hardware failures, cyber attacks, or human errors. The problem highlighted focuses on the impact of file systems on three critical aspects: data integrity (accuracy and consistency of data without corruption), data recovery (the ability to restore data after a failure), and failure resilience (fault tolerance, such as redundancy and journaling to prevent downtime). The main issue is that traditional file systems like FAT32 or NTFS are often susceptible to fragmentation, metadata loss, or long recovery times, which can lead to data loss of up to 20-30% on enterprise servers, especially in high-traffic environments like cloud computing.A simple problem-solving process is conducted through a straightforward comparative analysis approach: (1) A literature review of popular file systems (ext4, ZFS, Btrfs); (2) Failure simulations using tools like fsck and stress testing on virtual servers (e.g., via KVM or Docker); and (3) Measuring performance metrics with benchmarking tools like Bonnie++ for I/O throughput, recovery time, and error rates. This process is designed to be simple, requiring only a virtual lab setup without expensive hardware, and is analyzed quantitatively with descriptive statistics.The solution to the problem indicates that advanced file systems like ZFS or Btrfs provide significant improvements: data integrity is up to 95% more secure through automatic checksums, data recovery is achieved in minutes through snapshots and RAID integration, and failure resilience is higher with copy-on-write features. The main recommendation is to migrate to journaling-based file systems for servers, combined with automated backups, which can reduce the risk of downtime by up to 50%. This research provides practical guidance for system administrators to enhance server reliability without excessive additional costs.

Penelitian ini bertujuan untuk menganalisis strategi promosi penjualan yang diterapkan oleh BMA (Baju Murah Anak) pada marketplace Shopee. Meskipun telah melakukan berbagai upaya promosi, penjualan BMA cenderung fluktuatif dan belum mencapai target yang diharapkan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian terfokus pada empat strategi promosi utama yaitu pemberian, paket harga, pengembalian dana, dan premi. Hasil penelitian menunjukkan bahwa pemberian sampel kepada afiliasi efektif meningkatkan eksposur merek namun berdampak terbatas pada penjualan langsung. Strategi paket harga dan premi mampu mendorong pembelian dalam jumlah lebih besar serta meningkatkan loyalitas konsumen. Sementara itu, strategi pengembalian dana memberikan rasa aman bagi pelanggan namun menahan tantangan dalam kecepatan pelayanan. Keseluruhan strategi yang diterapkan memberikan dampak positif terhadap citra merek, namun perlu dilakukan evaluasi berkelanjutan untuk meningkatkan efektivitas promosi. Implikasi penelitian ini memberikan kontribusi praktis bagi pelaku UMKM dalam merancang strategi promosi yang adaptif terhadap dinamika pasar digital, khususnya di platform e-commerce seperti Shopee

Digital developments have encouraged batik MSME players to adjust their marketing strategies to remain relevant in today's digital era. However, most batik MSMEs in Kenep Village still rely on conventional methods so that they face obstacles in reaching consumers. This study aims to examine and compare the conditions of consumer behavior before, during, and after the implementation of marketing digitalization assistance. This research uses a descriptive qualitative approach with a comparative study method. Data were collected through non-participatory observation, interviews, and documentation on five batik MSMEs. The results showed that marketing digitalization assistance was able to improve the visual quality of products, prepare more informative descriptions, encourage consumer interaction, and expand the reach of promotions through social media and e-commerce. The implementation of digital marketing strategies through social media and e-commerce is proven to affect consumer behavior, marked by increased purchase interest, trust, and loyalty to batik products. This change makes consumers more trusting, actively provide testimonials, make repeat purchases, and recommend products to others. The implications of these findings indicate that adjustments to digital marketing strategies can have an impact on the development of local batik MSMEs

Background: Early marriage remains prevalent among adolescents aged 15–19 years, a period during which individuals are often medically and psychologically unprepared to assume marital responsibilities. Decisions to marry early are influenced by internal factors such as psychological readiness, emotional maturity, and critical thinking ability, as well as external factors including family pressure, cultural norms, and economic challenges. Objective: This study aims to explore the factors influencing adolescents' decisions to engage in early marriage and examine its impacts on their lives. Method: This research employed a qualitative descriptive design. A purposive sampling technique was used to select 10 adolescents who had experienced early marriage. Data were collected through in-depth interviews and document review, and analyzed thematically. Results: The primary factors contributing to early marriage in Delu Depa Village, Kodi Bangedo District, were premarital pregnancy (2 cases), economic hardship (4 cases), and limited educational attainment (4 cases). The consequences included psychological, health, and social impacts. Psychologically, participants reported experiencing stress, anxiety, and depression. Health-related risks included complications associated with immature reproductive organs, such as premature birth, obstructed labor, and preeclampsia. Social impacts included stigma, limited social interaction, school dropout, and employment in low-skilled jobs to fulfill daily needs. Conclusion: Early marriage poses significant risks to adolescents' psychological well-being, physical health, and social functioning. Strengthened preventive efforts and targeted interventions are needed to reduce its prevalence and mitigate negative consequences.

Relational bullying is a form of bullying that often occurs in the school environment and has a significant impact on the psychological and academic aspects of students. This research aims to analyze the influence of relational bullying on students’ interest in learning at various levels of education. The research method used is literature review by reviewing 11 relevant national journals indexed by Google Scoler, DOAJ and Sinta, which were published between 2018 and 2024. The results of the study show that relational bullying generally appears in the form of exclusion, spreading gossip, manipulation of social relationships, indirect mockery, and seniority behavior. The impacts caused include a decrease in academic confidence, increased anxiety and depression, loss of study concentration, and low student motivation and participation in class. This condition implies a decrease in learning achievement and student involvement in school activities. Based on the findings, it is concluded that relational bullying has a significant negative effect on students’ interest in learning. Therefore, prevention efforts are needed through the establishment of a positive school climate, strengthening the value of empathy, and the provision of sustainable counseling services to create a safe learning environment and support the development of students.

Cyberbullying is a form of online violence that is increasingly widespread in the digital era, with serious impacts on adolescent mental health, such as depression, stress, and anxiety. This study aims to examine the impact of cyberbullying on adolescent mental health through a literature review covering 10 accredited journals indexed by SINTA, Google Scholar, and DOAJ. The method used is a literature review with a comparative analysis approach to previous research findings. The results of the study indicate that victims of cyberbullying often experience decreased self-esteem, emotional disturbances such as shame and fear, and decreased motivation to learn. These disturbances can then increase the risk of depression among adolescents. Decreased self-esteem and increased anxiety also impact their academic performance and social engagement. Based on these findings, it can be concluded that cyberbullying is a significant factor threatening adolescent mental health. Therefore, serious attention is needed from various parties, including schools, families, and communities, to provide protection and psychosocial support to victims. Recommended interventions include digital literacy education, family support, and counseling programs that can help adolescents overcome the negative impacts of cyberbullying and prevent lasting effects on their mental health.

Penelitian ini bertujuan untuk menganalisis pengaruh perkembangan pariwisata terhadap pelestarian bahasa dan budaya Batak di TukTuk, Samosir. Dalam konteks pariwisata yang berkembang pesat, penting untuk memahami dampak positif maupun negatif yang ditimbulkan terhadap kelestarian budaya lokal. Penelitian ini juga mengidentifikasi tantangan yang dihadapi dalam melestarikan bahasa dan budaya Batak di tengah pengaruh globalisasi dan dominasi bahasa asing. Di samping itu, penelitian ini mengkaji peran masyarakat lokal dalam menjaga kelestarian budaya Batak. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik wawancara mendalam, observasi langsung, dan studi dokumentasi. Informan dalam penelitian ini adalah masyarakat lokal yang aktif dalam kegiatan budaya dan kepariwisataan. Hasil penelitian menunjukkan bahwa pariwisata memberikan peluang untuk memperkenalkan budaya Batak kepada wisatawan, namun juga memunculkan tantangan serius, seperti komodifikasi budaya dan penurunan penggunaan bahasa Batak. Masyarakat lokal memiliki peran kunci dalam mempertahankan tradisi dan bahasa Batak, meskipun masih menghadapi tekanan budaya luar. Diperlukan kolaborasi antara masyarakat dan pihak terkait untuk menciptakan strategi pelestarian budaya yang berkelanjutan di tengah arus pariwisata yang terus berkembang.