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Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.

This study describes the efforts made on the maritime boundary issues that occurred between Peru and Chile. Each began in 1947, where the State claimed jurisdiction and exclusive rights to waters 200 miles from each other's coast. The official dispute that occurred between the two began in 2007 when Peru certified the description of the sea that overlapped between the two parties. This type of research is qualitative. The research method used is descriptive analysis technique. Most of the data was collected through library studies and website searches. The data obtained were then analyzed using a theoretical approach related to International Relations, namely international organizations. The results of the study show that from both countries there were no results that described peace over the dispute that occurred because both countries had different interpretations of the borders they had. The last effort was taken firmly by Peru where the dispute would be submitted to the International Court of Justice in order to obtain peace and a decision on the sea areas of Peru and Chile in accordance with International Law through the International Court of Justice (ICJ).

The resolution of disputes in infrastructure projects requires an effective mechanism to ensure smooth project implementation. The fraudulent bank guarantee case in the Pandaan-Malang Toll Road project revealed weaknesses in public procurement oversight, where PT Setdco submitted a falsified bank guarantee, potentially causing losses to the Ministry of Public Works (PU) amounting to IDR 26.09 billion. This study aims to evaluate the effectiveness of arbitration as a dispute resolution mechanism in this case. The research employs a descriptive-analytical method with a qualitative approach, utilizing primary data such as arbitration documents and contracts, and secondary data from legal literature and media reports. The findings indicate that arbitration conducted through BANI provided a fast, fair, and binding solution for the disputing parties. However, the effectiveness of arbitration relies on the supervision of award implementation and regulations supporting accountability. In conclusion, arbitration can be a reliable mechanism for resolving infrastructure disputes if supported by an adequate system.

This article critically examines the implementation of Law No. 35 of 2014 on Child Protection in Indonesia, focusing specifically on the challenges and strategies for protecting the rights of street children, with a particular emphasis on the context of Kendari City. Using a normative legal and socio-legal research approach, combined with a criminological perspective on vulnerability and exploitation, this study analyzes the effectiveness of the existing legal framework, educational interventions, and social support mechanisms. Key findings reveal that despite a strong legal foundation, significant gaps remain in the practical fulfillment of street children's rights due to socio-economic determinants, inadequate resource allocation, and coordination complexities. The article highlights the crucial role of non-formal education and victim-centered approaches in addressing child criminal exploitation. Comparative insights from international standards, such as the UNCRC and restorative justice principles, underscore the challenges of universal implementation while offering pathways for improved protection. Recommendations include strengthening inter-agency collaboration, expanding tailored education programs, and fostering greater community engagement to ensure a more just and protective environment for all children.  

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

The ecumenical movement in Indonesia is a strategic effort to strengthen the unity of Christian churches from various denominations amidst the complexity of religious, cultural, and ethnic diversity. This paper explores the internal and external challenges faced in the development of ecumenism, including doctrinal differences, leadership conflicts, political, social, cultural pressures, as well as issues of pluralism and interfaith relations. Using the literature study method, this research presents the history of the ecumenical movement in Indonesia, starting from the era of the Council of Churches in Indonesia (DGI) until its transformation into the Persekutuan Gereja-Gereja di Indonesia (PGI). Various initiatives have strengthened the movement, such as the Oikumene Month program, the drafting of a common church order, collective diakonia projects, and interfaith cooperation. Inclusive theological education and inter-denominational dialog were also identified as key in dealing with differences and building harmony. With an approach based on love, solidarity and respect for diversity, the ecumenical movement has great potential to become an important pillar in promoting Christian unity and social harmony in plural Indonesia.

The ecumenical movement in Indonesia is a strategic effort to strengthen the unity of Christian churches from various denominations amidst the complexity of religious, cultural, and ethnic diversity. This paper explores the internal and external challenges faced in the development of ecumenism, including doctrinal differences, leadership conflicts, political, social, cultural pressures, as well as issues of pluralism and interfaith relations. Using the literature study method, this research presents the history of the ecumenical movement in Indonesia, starting from the era of the Council of Churches in Indonesia (DGI) until its transformation into the Persekutuan Gereja-Gereja di Indonesia (PGI). Various initiatives have strengthened the movement, such as the Oikumene Month program, the drafting of a common church order, collective diakonia projects, and interfaith cooperation. Inclusive theological education and inter-denominational dialog were also identified as key in dealing with differences and building harmony. With an approach based on love, solidarity and respect for diversity, the ecumenical movement has great potential to become an important pillar in promoting Christian unity and social harmony in plural Indonesia.

This study employs Judith Butler’s theory of gender performativity to analyze Megan Trainor’s song "Dear Future Husband," exploring the negotiation of femininity and masculinity within contemporary pop culture. Utilizing a qualitative content analysis method, the research examines lyrical content, musical elements, and visual representations associated with the song to uncover underlying gender norms and performances. The results reveal that "Dear Future Husband" both reinforces and subverts traditional gender roles; while it portrays conventional expectations of femininity and masculinity, it simultaneously introduces nuanced demands for mutual respect and partnership. The discussion highlights the complexity of gender performances in mainstream media, suggesting that Trainor’s work reflects a transitional phase in societal understandings of gender dynamics. By applying Butler’s framework, the study illustrates how pop songs can serve as sites for both perpetuating and challenging normative gender constructs, offering insights into the evolving landscape of gender identity and expression.

This article discusses the critical importance of employee development as a strategic approach to enhance organizational performance. In an increasingly competitive business environment, organizations must prioritize the growth and development of their workforce to maintain a competitive edge. By identifying specific training and development needs, organizations can create tailored programs that effectively improve employees' skills, knowledge, and competencies. This research employs a qualitative approach, utilizing case studies from several companies in Indonesia to explore various employee development initiatives and their impact on organizational outcomes. The findings indicate that investing in employee development not only enhances individual performance but also contributes significantly to the overall achievement of organizational goals. Furthermore, the study highlights the role of leadership, mentoring, and the integration of technology in facilitating effective employee development strategies. Ultimately, this research underscores the necessity for organizations to adopt comprehensive employee development practices to foster a culture of continuous improvement and engagement.

Cyanobacteria play an important role in the evolution of the earth and biosphere. Cyanobacteria play a role in the oxygenation of the atmosphere and oceans that began since the great oxidation event. These living things are the main producers in the ocean in the past and present and are the ancestors of Chloroplasts. The morphology commonly used is still difficult to read for microfossil interpretation which makes the identification of cyanobacteria in the early fossil record still ambiguous. This study was conducted to review classical and new cyanobacterial biosignatures. In addition, this study will also analyze the fossil record of cyanobacteria mentioned earlier and the challenges of molecular approaches to modern cyanobacteria. The suggestions we provide are new calibration points for molecular clocks and strategies to increase insight into the timing and patterns of cyanobacteria evolution and oxygenic photosynthesis.

Background: Malnutrition, particularly among pregnant women and toddlers, remains a significant issue in Indonesia. One approach to reducing wasting rates involves direct counseling and empowering mothers of toddlers with the skills to prepare balanced menus using local food for their families, especially for toddlers suffering from wasting. Enhance mothers’ knowledge in preparing balanced menus for toddlers, increasing the benefits of the menu for the growth and development of toddlers. This training activity was carried out over 4 meetings, at the PKM Sukarami Hall, via an online WA group, a menu competition was held at the PKM Sukarami Hall and at the Posyandu, and evaluation monitoring through weighing at the Posyandu. There were 30 participants consisting of 10 posyandu cadres and 20 mothers of toddlers from the Sukarami Health Center working area, Palembang city. Method used in the training is first a pre-test, lecture, question and answer discussion, and post-test, practical demonstration of menu processing and menu competition. Monitoring and evaluation looks at the growth and development of toddlers through weighing. The success of organizing this community service can be seen from the enthusiasm of the group of participants who attended.  Results :  the mothers' knowledge met the initial score criteria of 37% to 60% with an increase of 23%, skills in providing a healthy, balanced nutritional menu. Conclusion: there were 20 toddlers showed weight increases ranging from 100 grams to 260 grams.

Background: Hypertension is a common condition in primary health care, affecting approximately 25% of the adult population and more than 50% of those aged over 65 years. As the "silent killer of hypertension", it can cause stroke, which is a major cause of morbidity and mortality worldwide. This study aims to detect early signs of stroke using the BE-FAST method in the elderly in Karangasem, Bali, and to spread the effectiveness of this method in reducing the risk of stroke. Method: This community-based education program uses the POAC (Planning, Organizing, Actuating and Controlling) approach. A total of 79 elderly participants were recruited and underwent health examinations, including blood pressure measurements and the BE-FAST screening test. The BE-FAST method assesses balance, eyes, face, arms, speech, and timing to identify early signs of stroke. Results: The results showed that 55.7% of participants had hypertension, and 67.1% had difficulty moving their legs and arms on one side of their body. Additionally, 36.7% had difficulty opening their eyes or experienced vision problems, and 32.9% experienced facial weakness or numbness. The BE-FAST method is effective in detecting early signs of stroke, with a sensitivity of 92%. Conclusion: This study highlights the importance of early detection of stroke using the BE-FAST method in the elderly population. The research results show that this method is effective in identifying early signs of stroke and can be easily taught and applied in the community. Application of this method can reduce the risk of stroke and associated morbidity and mortality.

Background: WHO and UNICEF recommend that newborns receive exclusive breastfeeding for 6 months in early life until the age of two years. The low level of exclusive breastfeeding in the community is caused by various challenges such as the assumption that the supply of breast milk is insufficient and the lack of knowledge about natural methods to increase breast milk production. Community service is carried out in RW II, Siwalankerto, Surabaya. Method: Using a natural approach, educational workshops and direct training in preparing soy milk, aimed at mothers, pregnant women, and posyandu cadres. This program focuses on the use of soy-based products, especially "SAKESI" (Soy Milk), as a natural method to increase lactation. Pre- and post-intervention surveys were conducted to assess changes in knowledge and behavior regarding exclusive breastfeeding and the use of soy products. The study findings showed significant improvements in both knowledge and practical application of these methods, indicating the effectiveness of the program in promoting breastfeeding practices. Conclusion: The project highlights the potential of an affordable local resource such as soybeans to address public health challenges related to maternal and child nutrition and also the importance of ongoing community education and support to sustain these improvements.

Bacground Stunting remains a chronic nutritional problem in Indonesia. One approach to preventing stunting is by strengthening the utilization of local wisdom in food resources. In Lhokseumawe City, locally available seafood, which is a high-protein food source, is abundant. However, many members of the community are unaware of the nutritional benefits of these local ingredients. Purpose of this community service activity is to enhance the empowerment of locally sourced complementary feeding as an effort to prevent stunting in coastal communities in Gampong Pusong Lama, Banda Sakti District, Lhokseumawe City. The implementation method began with planning, followed by the lectures, animated video screenings, distribution of booklets and posters, and demonstrations on preparing complementary feeding using local food ingredients. This health education activity was conducted over a single day. Monitoring and evaluation were carried out by measuring participants' knowledge seven days after the education session. Results of this community service showed a 50% increase in participants' knowledge after being provided with health education through booklets, animated videos, posters, lectures, and demonstrations. Conclusion This activity needs to be conducted continuously to help prevent the rise of stunting in young children by utilizing local food as a primary, affordable, and accessible source of nutrition. 

Managerial mentoring in a collaborative manner is an effective strategy to improve the ability of Madrasah heads in preparing Madrasah Work Plans (RKM). This assistance is carried out through an approach based on cooperation, sharing, and discussion without being patronizing. Through this approach, Madrasah heads feel helped in carrying out their tasks, especially in preparing the RKM which is a reference for Madrasah management. The drafted RKM aims to: (1) achieve predetermined goals, (2) support coordination among stakeholders in Madrasah, (3) ensure consistency between planning, budgeting, implementation, and supervision, (4) optimize community participation, and (5) use resources efficiently, effectively, and sustainably. The results showed that the ability of Madrasah heads in preparing RKM had increased significantly after the assistance. In Cycle I, the average score of the RKM prepared was 74.70, increasing to 81.37 in Cycle II, with an increase of 8.93%. This finding shows that collaborative managerial assistance is effective in improving the competence of Madrasah heads in preparing quality RKM.

This study aims to analyze the quality of Grade XI SMA/MA chemistry textbooks, aligning with the standards set by the National Standards Agency for Education (BSNP). This research employs the Research and Development (R&D) method, specifically the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation), with both qualitative and quantitative approaches. The results indicate that the textbooks scored: 3.37 for content validity, 3.87 for language, 3.85 for presentation, and 3.69 for graphics, categorizing them as highly valid.

Reading plays an important role in building a literate generation that is able to improve academic skills, broaden horizons and maintain local cultural identity. However, the low interest in reading in Indonesia, especially among students, is a big challenge. Internal factors, such as student motivation, and external factors, such as family and school support, are highly influential. Strategies such as reading for pleasure, edutainment and the School Literacy Movement are effective in fostering a reading culture as well as shaping students' characters, such as honesty, empathy and critical thinking. Challenges in implementation include limited reading materials, teacher training, technology support and collaboration with the community. Strategic steps, such as enrichment of reading materials, intensive teacher training and community involvement, are needed to overcome them. With good literacy, students can think critically, have character and contribute positively. This research uses a qualitative approach through a literature study to examine the importance of literacy culture.

Listening comprehension is essential in higher education, particularly as students progress from basic intensive listening activities to more complex academic listening tasks. This review examines the strategies learners employ during this transition and identifies effective approaches for improving listening comprehension in University contexts. Drawing on recent research and empirical evidence, the review highlights key techniques such as metacognitive strategies, note-taking, schema activation, and contextual listening, which are crucial for academic success. The findings suggest that while intensive listening fosters foundational skills, academic listening demands advanced strategies, including critical evaluation, synthesizing information, and adapting to different accents and contexts. The review emphasizes the importance of instructional support, such as teaching explicit strategies and incorporating authentic materials, to help students navigate this shift. Educators are encouraged to create scaffolded learning experiences and foster student autonomy. This study contributes to the expanding body of knowledge on EFL and ESL education, providing useful guidance for curriculum developers and educators aiming to improve students' listening skills in higher education.

This study aims to explore the various challenges faced by students in learning science and to analyze the internal and external factors that influence them. This research is motivated by the low success rate of students in science courses, which is thought to be due to multiple obstacles involving cognitive, affective, and learning environment aspects. The research method used is a qualitative approach, with data collected through in-depth interviews and surveys of students enrolled in science courses at universities. The findings show that internal factors, such as self-efficacy, basic mathematical skills, and intrinsic motivation, play a significant role in influencing students’ understanding of science material. On the other hand, external factors, including curriculum, teaching methods, environmental support, and facility limitations, also have a substantial impact. This study suggests improvements in curriculum reform at the elementary and secondary levels, more interactive teaching methods, and adequate academic support to help students overcome difficulties in science courses. These findings are expected to provide insights for educational institutions and educators in designing more effective learning strategies to enhance students' competencies in science.

This research aims to optimize the use of interactive flipbooks as a literacy learning media in elementary schools. Interactive flipbook media offers an innovative approach in the learning process, combining engaging visualization, interactivity, and digital accessibility that meets the needs of 21st-century students. The method used in this research is a literature review involving the collection, analysis, and synthesis of various literature related to the use of interactive flipbooks in the context of primary education. The results indicate that interactive flipbooks can enhance reading interest, literacy skills, and student comprehension through a combination of text, images, audio, and animation. This media also allows students to learn independently and collaboratively by utilizing interactive features. In addition, interactive flipbooks have proven effective in supporting thematic and integrative learning, which is often implemented in elementary schools. This study recommends the development of curriculum-based interactive flipbooks, teacher training in their use, and the integration of this media into teaching strategies. With proper optimization, interactive flipbooks can become an innovative solution to improve the literacy quality of elementary school students.