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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.

Education serves as an institutional mechanism that can accelerate the development of a nation's character. Factors influencing the decline of the Indonesian nation are the result of mental and moral decline, which occurs in both the older and younger generations, including within the government and among the wider community. These factors have resulted in the Indonesian nation experiencing setbacks in various positions in the world. To overcome this problem, the Indonesian nation needs to develop and build a life by instilling positive values ​​​​to develop good character and be able to compete with other countries in the era of globalization. Character education offers a great opportunity to implement the process of fostering and developing human beings, with education based on noble morals, namely Islamic education that integrates faith, sharia, and morals in a learning system that is based on Islamic morals and influences self-improvement. One of the advantages of Al-Islam for humanity is the creation of a comprehensive and consistent method for developing mentality, producing generations, building society and culture, and upholding the principles of glory and civilization. Child educators must continue to seek more effective methods, seeking informative educational rules in preparing children mentally and morally, scientifically, spiritually, and socially, so that children can reach perfect maturity.

This study aims to determine the influence of parenting styles on the social development of early childhood at the Al-Fajril Ulum Preschool and Kindergarten (PAUD TPA Al-Fajril Ulum). Observations were conducted to analyze how four types of parenting styles democratic, authoritarian, permissive, and neglectful influence children's social skills in the context of interaction, communication, decision-making, and the ability to establish relationships with peers. The study used a quantitative method with an ex post facto design, involving a sample of 8 children. Data collection instruments included questionnaires and observation sheets for children's social development based on indicators for each parenting style. The results showed that democratic parenting had the most significant positive influence on children's social development, marked by an increase in children's ability to express opinions, cooperate, respect others, and demonstrate social independence. Conversely, authoritarian and neglectful parenting styles had negative influences due to low emotional warmth, lack of dialogue, and minimal stimulation received by children. Permissive parenting showed a positive influence but not as strong as democratic parenting due to weak parental boundaries and control. Overall, the research findings confirm that the quality of parenting styles plays a direct role in shaping the social behavior of early childhood.

The ornamental flower industry in Indonesia has shown a significant growth trend and is increasingly gaining popularity among the public. Numerous flower shops have emerged in various cities, offering a wide range of cut flowers. This sector holds promising potential for continuous development. Cut flowers of various types also possess high economic value, making them an attractive and profitable business opportunity. This study aims to examine the influence of service quality, product quality, and price perception on customer satisfaction at Shanum Florist Fresh Flower Shop in Tuban City. This study employed a quantitative research approach using a survey method by distributing online questionnaires to respondents selected through a convenience sampling technique, involving a total of 112 participants. The collected data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of the SmartPLS software. The study results reveal that service quality positively and significantly influences customer satisfaction, while product quality shows a positive yet insignificant impact. Additionally, price perception demonstrates a positive and significant relationship with customer satisfaction.

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature

This study investigates the structural relationships among Product Quality (PQ), Brand Image (BI), Word of Mouth (WOM), and Repurchase Intention (RI) to empirically understand the sequential mechanisms driving consumer loyalty in a highly competitive market. Grounded conceptually in the Stimulus-Organism-Response (S-O-R) paradigm, the research posits that PQ acts as an external antecedent influencing RI through the mediating cognitive and behavioural constructs of BI and WOM. Data were collected from a sample of 187 Weber product consumers in Surabaya and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The empirical results confirm all hypothesized direct and indirect relationships. Specifically, PQ significantly and positively influences both BI (β=0.337, p<0.000) and WOM (β=0.351, p<0.000). Furthermore, both BI and WOM significantly predict RI, with WOM (β=0.498, p<0.000) demonstrating a markedly stronger effect compared to BI (β=0.414, p<0.000). The model successfully explains a moderate 57% of the variance in Repurchase Intention. These findings underscore the strategic imperative for management to prioritize superior product quality, which organically fosters a positive brand perception and stimulates potent word-of-mouth promotion identified as the most critical driver of repeated purchases. Future research is encouraged to integrate additional affective factors, such as customer satisfaction or perceived price fairness, to enhance the explanatory power of the consumer loyalty model.

This study originated from the issue of students’ limited comprehension of healthy and nutritious food concepts, which influences their lack of awareness in practicing a balanced diet in daily life. The conventional learning approach with minimal integration of visual aids has made students less engaged and hindered their overall understanding of the material. The primary objective of this research is to enhance fourth-grade students’ understanding of healthy and nutritious food at MI Al-Barokah through the application of picture-based learning media. Planing, implementation, observation, and reflection were the two stages of Classroom Action Research (CAR) that was used in the research. The participants were 25 fourth-grade students of MI Al-Barokah. Data were gathered through observations, interviews, and achievement tests, and analyzed using both qualitative and quantitative descriptive methods. The findings revealed a marked improvement in students’ understanding after the introduction of picture media, as reflected in the increasing average learning scores across cycles, along with greater motivation, participation, and engagement in classroom activities. The integration of picture media proved effective in facilitating a clearer, more engaging, and meaningful grasp of healthy and nutritious food concepts. These results suggest that picture-based instructional media can serve as a valuable strategy to improve the quality of thematic learning in elementary education, especially in lessons concerning healthy living and balanced nutrition.

This research aims to provide a description of the communication phenomenon that occurs between students and parents, students and teachers, and students and the community environment. The research is motivated by the misconduct of students such as truancy, lying, and frequent prayer. This study uses a qualitative approach. Data were collected through observations, interviews, and documentation. Data analysis was conducted by data collection, data reduction, presenting data in textual form, and verification leading to data conclusion. The results of the research show that: 1) The implementation of a good three center communication in education is crucial to maintaining the Qur'anic character of students, as various factors such as religious, socio-economic, and stakeholders' communication understanding influence students' character; 2) Students receive good guidance at school, moderately at home, and inadequately at the surrounding environment, thus the communication concept to foster Qur'anic character does not run optimally. This research provides important contributions in the field of fostering Qur'anic character, particularly in SMP Negeri 1 Camplong. The conclusion of this research is that the role of family and the environment greatly influences the process of fostering the Qur'anic character of students. The importance of this role is vital in conscious efforts to improve students' Qur'anic character.

Tourism in culturally hybrid destinations requires the integration of authentic experiences, technology adoption, and religious values to foster sustainable competitiveness. This study investigates how tourist experience quality and technology-enhanced tourism activities influence revisit intention through the mediating role of perceived halal value in Samosir, North Sumatera. A quantitative survey was conducted with 300 Muslim visitors, and data were analyzed using partial least squares structural equation Modeling (PLS-SEM). The results revealed that both tourist experience quality and technology-enhanced tourism activities significantly improved perceived halal value, which, in turn, strongly predicted revisit intention. Technology-enhanced activities exerted the strongest direct and indirect influences, confirming their role as a dominant driver of halal value creation. Mediation tests showed that perceived halal value significantly strengthened the pathways from both antecedents to revisit intentions. The model explained 67.8% of the variance in perceived halal value and 63.1% of the variance in revisit intention, indicating its substantial explanatory power. This study was limited by its focus on a single destination and its cross-sectional design, which may constrain generalizability and causal inference. Despite these limitations, the findings contribute to halal tourism literature by demonstrating the critical role of technology in reinforcing value perception and loyalty in emerging Muslim-friendly destinations. Practically, this study highlights the need for destination managers to integrate authentic cultural experiences with smart halal-compliant technologies to enhance tourist trust, satisfaction, and long-term commitment.Practically, the study provides actionable insights for destination managers and policymakers to integrate smart, halal-compliant technologies with authentic cultural experiences, thereby strengthening tourist trust, satisfaction, and sustainable competitiveness in halal tourism markets.

Children development in the digital era confronts substantial challenges stemming from rapid technological advancements. Children of the current generation, specifically Gen Z and Post Gen Z, are immersed in digital technology from a young age. Early childhood represents a demographic highly susceptible to the detrimental influences of digital media. Consequently, it is imperative to ensure that digital media utilized in early childhood education not only effectively fosters children's skills and knowledge but also remains secure and avoids producing adverse outcomes. This community service project purpose is to provide children with healthy internet literacy and to conduct training on creating digital content for them. This activity's focus was on managers and children of Mizan Amanah Orphanage for Orphans and the Poor in Surakarta. Asset-Based Community Development (ABCD) approach was utilized, with the goal community empowering by leveraging its inherent potential and resources. Implementation phases involved a needs assessment (Discovery), defining aspirations (Dream), creating the training module (Design), finalizing a plan through a Focus Group Discussion (Define), and executing the training (Destiny). The processed questionnaires from all participants concluded that workshop material was highly beneficial and tutor's delivery was satisfactory. 63% of participants were satisfied, and 32% were very satisfied.

Leadership and quality management issues in education are important concerns in efforts to improve the quality of educational services and outcomes. Various studies have shown that the quality of principal leadership significantly influences the performance of educational organizations, but a comprehensive synthesis of leadership models and their implementation in quality management is still limited. This article aims to review the literature related to the role of leadership in implementing quality management strategies. The method used is a literature review with a qualitative approach. Data were obtained from Google Scholar and the Publish or Perish application with the keyword "Quality Leadership," covering the publication period 2020–2025. Of the 20 identified articles, a screening and selection process was carried out, resulting in 5 articles for in-depth analysis. The results of the thematic review indicate three main trends: (1) the integration of leadership and quality management strategies impacts educational performance and standards, (2) transformational, visionary, and leadership styles contribute differently to quality improvement, and (3) the urgency of effective leadership is seen in the ability to build a quality culture and face global challenges. The conclusion of this study emphasizes the central role of leadership in educational quality. Further research is recommended to explore the influence of digital and collaborative leadership in the context of 21st-century education.

Social media has become a new communication space that allows for the rapid and widespread dissemination of information, including on public issues. One of the platforms that is often used is social media X (formerly Twitter), where users can express their opinions and shape public perception. This study is entitled "The Influence of Hate Speech by Admin @keretacepatid on Patrick Kluivert (National Team Coach) on the Level of Followers' Perception on Social Media X" which aims to determine how hatred influences the formation of perceptions of social media users. This study uses a quantitative approach with a survey method and data collection techniques through online questionnaires to followers of the @keretacepatid account. The results of the study indicate that there is a significant influence of hatred on followers' perceptions. Some respondents showed a dominant attitude, namely agreeing with the negative narrative built by the account against Patrick Kluivert, while others were in a negotiating position, namely understanding the context of the speech but still considering Kluivert's professional background as a national team coach. This finding is the importance of ethical and responsible digital communication management in shaping public opinion in the era of social media.

This study aims to determine: (1) the influence of motivation on employee performance, (2) the influence of work discipline on employee performance, (3) the influence of motivation and work discipline on employee performance at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (PUSNA) Work Unit. This study was conducted at the National Population and Family Planning Agency (BKKBN) Family Planning and Family Welfare Research and Development Center (Pusna) in the field of population control and family planning with motivation and work discipline as independent variables and employee performance as the dependent variable. This study used a sample of 44 people determined by the Slovin sample. Data collection techniques through observation and questionnaires. Instrument testing uses validity and reliability tests, while data analysis techniques used are classical assumption tests and multiple linear regression using SPSS 25. The results of the study indicate that motivation and work discipline variables simultaneously have a positive and significant effect on employee performance. While partial testing shows that motivation and work discipline have a significant effect on employee performance. Furthermore, motivation is the dominant factor that influences employee performance.

In the dynamic and competitive business environment, profitability has been recognized as a fundamental determinant of corporate sustainable growth. However, the complex relationship between profitability and sustainable growth, particularly through the mediating role of firm performance, remains understudied in emerging markets like Indonesia. This study examines the impact of profitability on corporate sustainable growth and investigates the mediating role of firm performance in this relationship among companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with Structural Equation Modelling (SEM), this research analyses panel data from 112 companies listed on the IDX during 2018-2023, resulting in 672 observations. Profitability was measured using Return on Assets (ROA), sustainable growth using Sustainable Growth Rate (SGR), and firm performance using Tobin's Q. Data were analyzed using PLS-SEM to test both direct and mediating relationships. The findings reveal that profitability has a strong positive and significant impact on sustainable growth (β = 0.417, t = 9.328, p < 0.001), representing the highest path coefficient among all financial determinants examined. Firm performance significantly mediates the relationship between profitability and sustainable growth (indirect effect = 0.096, p < 0.001), indicating partial mediation. The model explains 47.9% of the variance in sustainable growth (R² = 0.479). Profitability emerges as the most critical financial determinant of sustainable growth in Indonesian listed companies. The study confirms that profitability influences sustainable growth both directly and indirectly through enhanced firm performance, providing dual pathways for growth enhancement. These findings have significant implications for corporate financial management and investment decision-making.

This study aims to describe students’ mathematical problem-solving abilities on the topic of Systems of Linear Equations in Two Variables (SPLDV) based on Polya’s problem-solving stages in relation to their levels of self-efficacy. The research employed a descriptive qualitative approach with three ninth-grade students from SMP Negeri 5 Gresik in the 2024/2025 academic year, selected through purposive sampling to represent high, medium, and low levels of self-efficacy. Data were collected using a self-efficacy questionnaire, problem-solving tests consisting of two contextual essay items on SPLDV, and semi-structured interviews. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data reduction, display, and conclusion drawing, referring to Polya’s four stages: understanding the problem, devising a plan, carrying out the plan, and looking back. The results revealed that students with high self-efficacy were able to complete all four stages comprehensively and reflectively, demonstrating systematic and accurate reasoning. Students with medium self-efficacy successfully performed the first three stages but failed to verify their final results, while students with low self-efficacy only reached the stage of understanding the problem and struggled to plan or execute solutions. In conclusion, the level of self-efficacy influences students’ mathematical problem-solving performance, particularly in terms of strategic accuracy, procedural precision, and reflective evaluation.

Business location plays a crucial role in determining the success and development of a business, particularly for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze how business location influences the performance and sustainability of the Fresh and Healthy Juice MSME in Medan. The research method used is a qualitative descriptive approach, with data collection techniques through direct observation, interviews with business owners, and documentation of daily business activities. The results show that selecting a strategic location, namely on the main road and close to busy areas such as markets, schools, and offices, has a positive impact on increasing the number of customers and sales volume. Factors such as easy transportation access, environmental cleanliness, comfort of the place, and the attractive appearance of the store also support a positive product image in the eyes of consumers. In addition, an easily accessible location simplifies the distribution of raw materials and expands opportunities for word-of-mouth promotion. Based on the analysis, it can be concluded that the right business location is an important strategy in increasing competitiveness and business revenue. Therefore, for MSMEs, selecting a location that suits the target market needs to be carefully considered so that the business can grow sustainably.

Public service is an essential element in the implementation of village governance, aimed at providing direct benefits to the community. In this context, the leadership of the village head plays a strategic role in determining the direction of policies and the effectiveness of services provided to the community. This study aims to analyze the influence of the village head's leadership on the quality of public service in Bongkot Village, referring to Law No. 25 of 2009 on Public Service. The research method used is juridical-empirical with a qualitative approach, where data is collected through in-depth interviews, observations, and documentation related to policies and the implementation of public services in the village. The results show that the leadership of the village head in Bongkot Village is participatory and communicative. This leadership is reflected in openness to the aspirations of the community, the utilization of information technology, and the development of human resources to enhance the capacity of village officials. However, challenges remain, such as limited technological infrastructure that hinders more effective public service and the need for capacity building among village officials to carry out their duties more effectively. In conclusion, the leadership of the village head significantly influences the improvement of public service quality. Therefore, it is recommended that continuous training for village heads and their officials be conducted, along with policy support from local governments to create more responsive and efficient village governance.

This study investigates the implementation strategy of work discipline as a means to improve the productivity of daily contract employees in the Traffic Division of the Semarang City Transportation Agency. Work discipline is a critical component of human resource management that influences performance effectiveness and organizational efficiency. The research applies a qualitative descriptive approach using interviews, observation, and document analysis to examine discipline practices, attendance data, and managerial supervision. The results show that effective disciplinary implementation—through structured supervision, reward and punishment systems, continuous coaching, and welfare enhancement—significantly improves employee productivity. Leadership quality, motivation, and consistent policy enforcement emerge as primary determinants of disciplined behavior. The study concludes that establishing a fair and transparent disciplinary system can foster accountability, punctuality, and professional service delivery among public employees.

The goal of the current study was to identify the motifs found in the pertinent empirical literature. Following a thorough review of the literature, the current study found that globalization has affected the employment rate, exacerbated gender disparities, and altered trade and employment in the labor market. Additionally, the study found that FDI has several significant impacts on sectorial employment, employment productivity, employment in the private sector, and employment creation. The study also showed that the mixed impacts of remittances on labor and employment vary across economies. In a similar vein, it has been demonstrated that trade openness influences employment shifts. Furthermore, the analysis highlights that technological advancement, often accelerated by globalization, contributes to labor market polarization by increasing the demand for high-skilled workers while reducing opportunities for low-skilled labor. The study emphasizes that while globalization offers opportunities for economic growth, it also poses challenges in achieving inclusive and equitable employment. Therefore, effective policy measures are required to balance trade liberalization, foreign investment inflows, and domestic labor protection. These findings contribute to a deeper understanding of how globalization shapes employment dynamics and economic structures, offering insights for policymakers aiming to promote sustainable labor market development.