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The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

The Qiroati method is an instructional approach to reading the Qur’an that emphasizes direct practice of tartil recitation in accordance with the rules of tajwid. This method is practical, systematic, and implemented gradually, meaning that learners are not allowed to proceed to the next level before achieving fluency at the current stage. One of the main challenges in learning to read and memorize the Qur’an is the limited use of structured teaching methods, as some teachers still rely primarily on personal experience and conventional reading approaches. This condition contributes to students’ lack of fluency in reading and memorizing the Qur’an, as well as decreased learning motivation due to monotonous and less effective instructional practices. This study aims to examine the implementation of the Qiroati method in improving students’ Qur’anic reading ability within the Tahfidzul Qur’an program at SMP Daruttaqwa Full Day School. The findings are expected to provide useful insights for educators and contribute to academic knowledge. This research employs a field research design with a descriptive qualitative approach, focusing on describing the application of the Qiroati method in enhancing students’ reading ability in relation to Qur’an memorization. Data were collected through interviews, tests, and documentation, while data analysis involved data collection, data display, and conclusion drawing. The results indicate that the implementation of the Qiroati method effectively improves students’ ability to read the Qur’an in the Tahfidzul Qur’an program. This is evidenced by the improvement in students’ reading scores compared to their previous performance. In practice, the method involves teachers modeling correct recitation, followed by students reading collectively. Therefore, the Qiroati method not only enhances students’ accuracy in reading the Qur’an but also fosters a more engaging and effective learning environment.

This study aims to analyze the integration of policy, curriculum, and school culture in realizing an environmentally friendly school at SDN Tanggul Wetan 2. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, students, program coordinators, and parents. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results showed that the school policy has integrated environmental care values ​​through the Adiwiyata program supported by external partnerships and periodic evaluations. The curriculum implementation was carried out contextually by integrating environmental materials into various subjects and using project-based learning methods. School culture is realized through habituation of activities such as community service, waste sorting, and energy saving which have an impact on changes in student behavior. Supporting factors include the principal's leadership, teacher participation, parental support, and the school environment, while inhibiting factors include the lack of consistent student habits. Thus, the integration of policy, curriculum, and school culture has proven to be key in building a sustainable environmentally friendly character.

Healthcare-Associated Infections (HAIs) remain a major global challenge in healthcare services, contributing significantly to increased morbidity, mortality, and healthcare costs. Nurses’ compliance with the use of Personal Protective Equipment (PPE) is a critical component in infection prevention and control programs. Supervision by Infection Prevention and Control Nurses (IPCNs) is considered a key factor in improving compliance. This study aimed to analyze the relationship between IPCN supervision and nurses’ compliance with PPE usage in inpatient wards at Grha Permata Ibu Hospital, Depok, in 2025. This study employed a quantitative approach using a correlational analytic design with a cross-sectional method. The population consisted of all 56 nurses working in four inpatient wards, and total sampling was applied. Data were collected using a structured IPCN supervision questionnaire and direct observation checklists of PPE compliance. Data analysis included univariate and bivariate analysis using the Chi-square test. The results revealed that most respondents perceived IPCN supervision as moderate (58.9%), while the majority demonstrated compliance with PPE usage (62.5%). Bivariate analysis indicated a statistically significant relationship between IPCN supervision and PPE compliance (p = 0.001). Nurses receiving high-level IPCN supervision were 33.85 times more likely to comply with PPE usage compared to those receiving moderate supervision. In conclusion, IPCN supervision plays a crucial role in enhancing nurses’ compliance with PPE usage. Strengthening IPCN supervisory functions through structured monitoring, continuous education, and consistent evaluation is strongly recommended to improve patient and healthcare worker safety and to reduce the incidence of HAIs in hospital settings.

This study is motivated by the importance of fostering students’ moral character within the school environment through religious activities, one of which is the Qur’an halaqah. The purpose of this study is to examine the implementation of the Qur’an halaqah activities and their role in shaping students’ character at SMK Islam Al-Amal Surabaya. This study employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that the regular implementation of Qur’an halaqah activities is able to provide a positive impact on students’ character, such as improving discipline, politeness, and responsibility. The habituation process carried out in these activities becomes a key factor in shaping students’ behavior. The implications of this study suggest that the Qur’an halaqah can serve as an effective program for developing students’ moral character in schools; therefore, it should be maintained and continuously developed.

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

This research is based on the reality that classroom management often tests teachers' emotional stability, especially when dealing with highly active students. This study focuses on how teachers use emotional intelligence to control themselves when facing challenging learning situations. The purpose of this study is to describe the forms of emotional regulation carried out by teachers and their influence on the effectiveness of classroom management. The research was conducted using a qualitative descriptive approach through observations and interviews with teachers. The results show that effective emotional management is carried out through several methods, such as increasing self-awareness to recognize stress triggers, pausing before responding to student behavior, and trying to understand the background of student activity through empathy. Teachers with good emotional intelligence tend to be able to direct student activity into more positive learning participation, rather than responding to it with reactive or authoritarian responses. This study emphasizes the importance of strengthening psychological aspects and emotional management skills in teacher professional development programs. Emotional maturity not only helps create a more harmonious classroom atmosphere but also forms the basis for inclusive learning interactions and supports the continuous development of student character.

This article examines the complex interactions between the military and civil society in regions affected by conflict, approached from a sociological-legal perspective. The study seeks to understand how military power influences civil society, the ways in which legal and social legitimacy are established, and how local communities respond to military presence and control. Employing a qualitative case-study methodology, the research utilized in-depth interviews with community members and military personnel, extensive field observations, and detailed analysis of relevant legal documents. The findings reveal that military power structures significantly impact civil rights, security, and social dynamics, with interactions ranging from cooperative engagement to open conflict. Furthermore, the legitimacy of military actions is closely linked to factors such as operational performance, transparency, accountability, and social acceptance by local populations. Based on these insights, the article argues for the importance of improving communication channels between military forces and communities, integrating formal legal frameworks with local norms and practices, and actively involving community members in security and governance programs. These measures are proposed as strategies to enhance the legitimacy of military operations, reduce conflict, and promote long-term social stability. The study contributes to the broader understanding of civil-military relations by highlighting the sociological and legal dimensions of military influence in conflict-affected areas.

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

The steady increase in divorce cases in Indonesia suggests that many couples begin married life without adequate emotional, financial, or intellectual readiness. In response, the government encourages premarital education as a preventive initiative designed to equip future spouses with the skills needed to manage potential domestic difficulties. Viewed through the lens of maqāṣid al-sharī‘ah, this initiative supports the essential goals of Islamic law, namely the promotion of well-being at the personal, family, community, and national levels. This study argues that premarital education reflects the core principles of Islamic legal ethics and functions as a normative expression of the sharī‘ah. Using a normative-theoretical legal framework combined with a maqāṣid al-sharī‘ah analysis, the research engages Qur’anic and Hadith texts, classical and modern fiqh discussions, uṣūl al-fiqh, Indonesian regulatory provisions on premarital counseling, and scholarly works on Islamic Family Law. The results show that major triggers of marital breakdown emotional instability, financial pressure, recurring disputes, and limited understanding of marital responsibilities can be reduced through structured premarital education. These programs strengthen spiritual awareness, emotional resilience, communication skills, conflict-resolution abilities, and economic management. Consequently, premarital education becomes a strategic mechanism for nurturing harmonious households and reinforcing the framework of Islamic Family Law in Indonesia, positioning it as a sharī‘ah oriented tool vital for contemporary social welfare.  

The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial assistance, product rebranding, and online marketing, which led to better management practices, an improved product identity, and increased market reach. The application of digital marketing proved effective in expanding market access for local products, contributing to the economic growth of the family. This study also highlights the importance of family-based entrepreneurship in achieving sustainable social and economic change. The results are aligned with the findings of previous studies, such as those by Wahyuni (2022) and Raharjo (2021), and suggest that the integration of technology and local leadership can significantly drive social transformation at the community level.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

This study explored how a teacher’s writing habit functions as emotional expression within a demanding teaching routine. Specifically, it examined four aspects like writing as emotional release, writing as reflective practice, writing within a demanding teaching routine, and writing as an emotional coping strategy. A qualitative single-case study design was employed. The participant was one female teacher at SD Negeri 060 Pekkabata, Polewali Mandar, Sulawesi Barat, who had a very hectic schedule including full-time teaching, administrative duties, and private tutoring. Data were collected through semi-structured interviews conducted via Zoom and WhatsApp chat, as well as document analysis of the teacher’s syllabus, lesson plans, blog, Instagram posts, journal book, and mobile phone notes. Thematic analysis was used to analyze the data. The findings revealed that writing served as a powerful emotional release, helping the teacher process anxiety and accept difficult situations. Reflective writing occurred primarily during professional training periods and motivated her to improve classroom practice. Despite her demanding routine, the teacher maintained a writing habit by using multiple platforms, writing during natural breaks, and prioritizing short, happiness-focused notes. She considered writing equally effective as talking to others for emotional expression and strongly recommended writing to fellow teachers. The study concludes that a flexible writing habit focused on emotional release and small positive moments can be a sustainable, low-cost coping strategy for teachers facing overwhelming professional demands. These findings have implications for teacher well-being program and teacher education.

Optimization problems in computer science often arise when a system must select the best combination from several alternatives under limited resources such as capacity, time, or cost. One commonly used optimization model is the Knapsack Problem, which involves selecting a number of items with specific weights and values to obtain the maximum profit without exceeding the available capacity. This study aims to analyze and compare the performance of the Greedy algorithm and Dynamic Programming in solving the 0–1 Knapsack Problem. The research employs a quantitative experimental approach by implementing both algorithms in a computer program and testing them on several datasets with different sizes. The evaluation parameters include the maximum value obtained and the algorithm execution time. The results show that the Greedy algorithm has faster execution time and more efficient memory usage, but it does not always produce an optimal solution. In contrast, the Dynamic Programming algorithm consistently produces an optimal solution, although it requires greater computational time. Therefore, the choice of algorithm should be adjusted to system requirements, whether prioritizing computational efficiency or optimal solution quality.

This study discusses the design and simulation of an automatic lighting system based on a photodiode sensor using an Arduino Uno microcontroller as the main controller. The system is designed to detect changes in ambient light intensity and automatically control the lamp without human intervention. The photodiode sensor is used as a light detector that converts light energy into an analog electrical signal, which is then processed by the Arduino to determine bright or dark conditions. The output from the Arduino subsequently controls a relay module that functions as an electronic switch to connect or disconnect the current to the light bulb. The research method employed is an experimental approach, which includes system planning, hardware design, software programming, simulation using Proteus, and system performance testing. The simulation results indicate that the system operates as expected, where the lamp automatically turns on when the light intensity decreases and turns off when the ambient brightness increases. This system is expected to improve electrical energy efficiency and provide ease of operation for lighting control, particularly in public facilitiesand workplace environments.

Primary dysmenorrhea is a common reproductive health problem among adolescents and women of reproductive age, significantly affecting quality of life and academic productivity. Psychological stress and dietary patterns are considered important contributing factors influencing the incidence and severity of menstrual pain. This study aimed to analyze the relationship between stress levels and dietary intake with the occurrence of primary dysmenorrhea in adolescents and women of reproductive age. A literature review was conducted using articles published between 2015 and 2025 retrieved from Scopus, PubMed, and Google Scholar. Studies meeting the inclusion criteria were analyzed descriptively and narratively. The findings showed that the prevalence of primary dysmenorrhea ranged from 54.4% to 90.6%. Higher stress levels were significantly associated with increased risk and intensity of menstrual pain (OR up to 4.03). Frequent consumption of sugary foods, fast food, and pro-inflammatory dietary patterns was linked to higher incidence and severity of dysmenorrhea (OR up to 4.8), whereas adequate intake of fruits, vegetables, iron, calcium, and magnesium demonstrated protective effects. Primary dysmenorrhea is multifactorial and significantly associated with stress and dietary intake; therefore, integrated stress management and nutritional education interventions are recommended in adolescent reproductive health programs.