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Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

This study aims to analyze the exemplary values of ta’dib and Sufistic practices of Kiai Hasan Sepuh in shaping the spirituality and noble character of santri at Pondok Pesantren Zainul Hasan Genggong. This research employed a qualitative approach with a figure study within a case study framework. Data were collected through observation, in-depth interviews, and documentation, then analyzed using descriptive-analytical techniques. The findings indicate that the values of ta’dib are reflected in discipline, respect for knowledge, and ethical interaction, while Sufistic values are manifested through sincerity (ikhlāṣ), patience (ṣabr), humility (tawāḍu‘), and simplicity. The internalization process of these values occurs through habituation, the role of the kiai’s successors, and spiritual practices rooted in pesantren traditions. Supporting factors include the religious culture of the pesantren and the emotional closeness between kiai and santri, whereas modernization and social media become inhibiting factors in the transmission of values. This study concludes that the integration of ta’dib and Sufistic values through the exemplary legacy of Kiai Hasan Sepuh contributes significantly to shaping santri spirituality and moral character, as well as offering a relevant model for Islamic character education in the contemporary era.

This research is grounded in the significant role of the madrasah principal in shaping students’ discipline and religious character as part of the goals of Islamic education. MTsN 4 Karawang was selected as the research site because it has various routine programs focused on habituation and character development. However, the implementation of these programs is not free from challenges. Therefore, a deeper study is needed to understand the leadership strategies applied by the principal in managing student discipline and religious activities at the school. The purpose of this study is to describe the leadership strategies used by the madrasah principal to improve student discipline, explain the principal’s role in developing students’ religious character, and identify the supporting and inhibiting factors in implementing these strategies. This study uses a qualitative method with data collected through observations, interviews, and documentation. The main informant of the research is the school principal. The collected data were reduced, presented in narrative form, and analyzed to identify patterns and meanings from the field findings. The results show that the principal applies transformational and participatory leadership through role modeling, religious habituation, and the involvement of teachers and students in monitoring discipline. The main supporting factors come from teacher collaboration, the student council (OSIS), and effective communication with parents

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

The rapid development of coffee shop businesses in Indonesia has intensified competition among business actors, requiring companies to implement effective marketing strategies to maintain customer loyalty and encourage repeat purchases. In this context, brand image and Electronic Word of Mouth (E-WOM) are considered important factors that influence consumer perceptions and purchasing behavior. A positive brand image can create favorable impressions in the minds of consumers, while Electronic Word of Mouth through digital platforms allows customers to share experiences and opinions about products or services with a wider audience. This study aims to analyze the effect of brand image and Electronic Word of Mouth on Repurchase Decision with Customer Satisfaction as an Intervening variable. The research was conducted on consumers of Ashbab Coffee who had previously purchased its products. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who met the research criteria. The collected data were then analyzed using statistical analysis techniques to determine the relationship between the variables studied. The results of the study indicate that brand image and Electronic Word of Mouth have a positive and significant influence on Customer Satisfaction and Repurchase Decision. In addition, Customer Satisfaction also acts as a mediating variable that strengthens the relationship between brand image, Electronic Word of Mouth, and Repurchase Decision. These findings suggest that maintaining a positive brand image and encouraging positive Electronic Word of Mouth can increase Customer Satisfaction and encourage consumers to make repeat purchases.

Ngabuburit has grown into a cultural tradition that is deeply embedded in Indonesian society during Ramadan, including among the student demographic. This study investigates the relevance of the ngabuburit tradition to the level of consumer economic literacy and the application of Islamic consumption ethics among university students in the city of Bandung. Employing a quantitative descriptive approach, data were gathered through an online questionnaire distributed to students from various universities across Bandung. The analysis aims to determine whether the pre-iftar waiting activity stimulates impulsive purchasing behavior more strongly than awareness of Islamic consumption principles particularly the avoidance of wasteful spending (tabzir) and extravagance (israf). The study also examines several factors shaping students' consumption patterns, including social environment, lifestyle tendencies, and access to food and beverage products throughout Ramadan. The results are expected to shed light on how students behave as consumers within a local cultural framework and to what degree their economic literacy can moderate consumption behaviors that contradict Islamic principles, while providing an evaluative foundation for cultivating more prudent consumption habits.

This study examines customer churn prediction in subscription-based telecommunications from a digital marketing perspective using machine learning. The analysis utilizes a secondary dataset of 7,043 customer records that simulate behavioral, contractual, and financial attributes commonly found in telecom services. Three classification algorithms Logistic Regression, Random Forest, and Gradient Boosting are applied to model churn behavior. Data preprocessing includes handling missing values, encoding categorical variables, and splitting data into training and testing sets. Model performance is evaluated using accuracy, recall, and ROC-AUC, with emphasis on recall due to its importance in identifying at-risk customers. The results show that Gradient Boosting achieves the highest overall performance with an ROC-AUC of 0.84, while Logistic Regression provides relatively higher recall. Key drivers of churn include short-term contracts, higher monthly charges, and lower service engagement. However, recall remains moderate, indicating limitations in capturing complex behavioral factors. These findings suggest the need to combine predictive models with behavioral insights and highlight the importance of early customer engagement and long-term retention strategies.

The exponential growth of digital music catalogs on streaming platforms such as Spotify has made personalized recommendation systems crucial for enhancing user experience. This study develops a hybrid music recommendation system that addresses both warm-user and cold-user scenarios by combining Alternating Least Squares (ALS) collaborative filtering with content-based filtering (CBF) augmented by a popularity component. The dataset consists of 8,549,544 user-track interactions and a master file of 1,204,025 tracks with ten audio features. After preprocessing, users were segmented into 14,880 warm users and 723 cold users based on a five-interaction threshold. The ALS model was trained on the user-item implicit feedback matrix and tuned through grid search over factors, alpha, and regularization. CBF was implemented using cosine similarity on normalized audio features, while popularity scores were applied for new users with insufficient history. Evaluation used Precision@10, Recall@10, and NDCG@10. The final ALS configuration achieved NDCG@10 of 0.1116, representing a 30% improvement over baseline, while the hybrid CBF improved NDCG@10 for cold users from 0.0070 to 0.0201. Findings indicate that adaptive routing among ALS, CBF, and popularity reliably handles different user states, providing a practical foundation for production-grade music recommendation systems.

Tobacco use remains a significant public health issue in Indonesia. Adolescents are considered capable of making their own decisions, including the choice to smoke. According to the Global Adult Tobacco Survey (GATS) 2021, the smoking prevalence in Indonesia is 33.5%, equivalent to 68.8 million people. This study aims to analyze the factors influencing smoking behavior among adolescents. The results of this study emphasize the importance of greater attention and action to smoking prevention efforts among adolescents, especially among males and those in the older age group. The interventions focused on health education and raising awareness of the dangers of smoking which need to be enhanced, as well as involving family and schools to create a supportive environment therefore the adolescents can make healthier decisions. Furthermore, these results can serve as a basis for the development of more effective policies to address the issue of smoking among adolescents in Indonesia. The research employed a descriptive quantitative method with a cross-sectional design. A total of 5,181 respondents were selected using simple random sampling, and data were collected using a questionnaire. The findings reveal that daily smoking behavior among adolescents is still relatively high, with 11.7% of respondents smoking every day. The majority of respondents were male (70.78%), with the largest age groups being 15 years (21.3%) and 14 years (20.6%). Bivariate analysis using the Chi-Square test indicated a significant relationship between smoking behavior and both age and gender, with a p-value of 0.000 (p < 0.05). These results suggest that male adolescents and older age groups are more likely to engage in smoking behavior than their counterparts.

This study aims to examine the factors that influence students’ interest in learning Islamic Religious Education (PAI) at SMA Daruttaqwa Dahanrejo Kebomas Gresik. The research applies a qualitative method using a case study approach. Data collection was carried out through in-depth interviews with students, teachers, and administrative staff, as well as direct observation of the PAI learning process. The results reveal that students’ learning interest is shaped by both internal and external factors. Internal factors include individual characteristics, intellectual ability, and psychological conditions. Meanwhile, external factors consist of the role of competent teachers, parental support, the availability of facilities and infrastructure, and a supportive learning environment. The implementation of PAI learning involves various methods, such as lectures, storytelling of prophets and pious scholars, question-and-answer activities, the use of social and visual media, assignments, discussions, and role modeling. Factors that enhance learning interest include teacher motivation, family support, a conducive environment, alignment with students’ interests, and the quality of learning materials. The primary obstacle identified is the suboptimal management and scheduling of instructional time.

This study aims to analyze the influence of ready-to-use template designs, design consultation services, and the ease of online ordering on consumer purchasing interest at the Bahtera Batam Printing Shop, both partially and simultaneously. This study used a quantitative approach with a survey method. The population in this study was all consumers who made purchases at the Bahtera Batam Printing Shop, with a sample size of 123 respondents. The sampling technique used non-probability sampling with a purposive sampling method. Data collection was conducted through questionnaires measured using a Likert scale. Data were analyzed using multiple linear regression, hypothesis testing (t-test and F-test), and coefficient of determination testing using SPSS.The results of the partial test (t-test) indicate that ready-to-use template designs have a positive and significant effect on consumer purchasing interest (significance value 0.005 < 0.05). Design consultation services also have a positive and significant effect on consumer purchasing interest (significance value 0.002 < 0.05). Similarly, the ease of online ordering had a positive and significant effect on consumer purchase intention (significance value 0.001 < 0.05). Simultaneous testing (F-test) demonstrated that ready-to-use template designs, design consultation services, and ease of online ordering collectively had a positive and significant effect on consumer purchase intention at Bahtera Batam Printing Shop (significance value 0.000 < 0.05). Based on the coefficient of determination test (Adjusted R-square), 48.1% of the variation in consumer purchase intention was influenced by these three services, while the remaining 51.9% was explained by factors outside this research model.

The objective of this study is to analyze the impact of work-related stress and the physical work environent on employeee perfornance at the Abdul Karim Medika Center Clinic. The reseearch method employed a quantittative aproach using a causal-associiative study design. The population consisted of 52 employees, while the selected sample conprised 46 employees chosen through simple random sampling. Data were collected through questionnaires, observations, and docunentation. It was found that work-related stress had a negative and significant impact on employee performance (R² = -0.340 and Sig. = 0.002 < 0.05). Meanwhile, the physical work environnent had a positive and significant impact on employee performance (R² = 0.528 and Sig. = 0.000 < 0.05). Concurrently, work stress and the physical work environment had a significant impact on employee perfornance (F calculated 30.621 and Sig. 0.000 < 0.05). The results of the coefficient of determination revealed that 68% of the variation in employee performance was explained by work stress and the physical work environment, while the remaining 32% was attributed to other factors.

Hypertension is a non-communicable disease often referred to as a silent killer because it generally does not present noticeable symptoms. Several risk factors contribute to the development of hypertension, including high body mass index (BMI) and low levels of physical activity. However, data regarding the association between BMI, physical activity, and hypertension at Pakuan Baru Public Health Center, Jambi City, remain limited. Therefore, this study aimed to determine the relationship between body mass index and physical activity with hypertension among adults at Pakuan Baru Public Health Center, Jambi City. This study employed a quantitative approach with a cross-sectional design. The research was conducted at Pakuan Baru Public Health Center, Jambi City, from November 19 to December 6, 2025. The study population consisted of all adult patients with hypertension at Pakuan Baru Public Health Center, totaling 2,797 individuals. A sample of 93 respondents was selected using an accidental sampling technique. Data were collected using observation sheets through measurements of height and weight to calculate BMI, as well as the Global Physical Activity Questionnaire (GPAQ). Data analysis was performed using univariate and bivariate analyses with the chi-square statistical test. The univariate analysis showed that 27 respondents (29.0%) were classified as severely obese, 42 respondents (45.2%) had a low level of physical activity, and 28 respondents (30.1%) were categorized as having stage 2 hypertension at Pakuan Baru Public Health Center, Jambi City. The bivariate analysis revealed a significant relationship between body mass index and physical activity with blood pressure among patients with hypertension (p = 0.000). It is expected that healthcare providers at Pakuan Baru Public Health Center will continue to provide education regarding the importance of controlling body mass index and engaging in regular physical activity, as these factors contribute to increased blood pressure among patients with hypertension.

This study aims to determine the application of competitive Human Resource Management (HRM) to employee productivity at Angkringan Lestari Restaurant. Human resources are a crucial factor in the success of a business, particularly in the culinary industry, which relies heavily on service quality, work speed, discipline, and employee ability to serve customers. Competitive HRM implementation is achieved through improving employee performance, knowledge, skills, motivation, discipline, and assigning appropriate responsibilities to employees to optimally increase work productivity.The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The study was conducted at Angkringan Lestari Restaurant, focusing on the application of HRM to support employee productivity. The results indicate that the implementation of competitive HRM positively impacts employee productivity. This is evident in improved service quality, punctuality, employee collaboration, and increased customer satisfaction with the service provided.Furthermore, work performance, knowledge, and skills are important factors in increasing employee productivity. However, several obstacles remain, such as limited job training and a lack of continuous competency development. Therefore, efforts are needed to improve the quality of human resources through training, work motivation, and skills development so that employee productivity can continue to increase and be able to compete competitively.

This study aims to analyze the visual appeal of anime characters through a case study of cosplayers in Surabaya. The focus of this research is to identify the factors that motivate cosplayers to idolize anime characters and to describe the visual elements that contribute to the formation of such appeal. This study employs a qualitative approach using observation, interviews, documentation, and questionnaire distribution to 30 active cosplayers aged 18–20 who are members of cosplay communities in Surabaya. The collected data were analyzed using Charles Sanders Peirce’s semiotic approach, which emphasizes the relationship between sign, object, and interpretant in the process of visual meaning-making. The results indicate that the appeal of anime characters is not solely influenced by visual aspects but also by emotional attachment formed through character representation. Specifically, facial features (66.7%) and body gestures (33.3%) are the dominant factors influencing cosplayers’ preferences, compared to other visual elements such as color, costume, and hair details. The semiotic analysis reveals that visual elements in cosplay function as a system of signs that represent character identity while simultaneously constructing aesthetic, emotional, and narrative meanings for the audience.

This study aims to analyze the factors that influence cognitive development and the role of learning motivation in the learning process of teacher training students. Using a quantitative approach with a descriptive correlational design, this study involved 120 students from four study programs at the Faculty of Teacher Training and Education (FKIP) Galuh University, selected by purposive sampling from active students who regularly participate in lectures. The instruments used were a cognitive development questionnaire based on Piaget's theory and Bloom's taxonomy, and a learning motivation questionnaire with a Likert scale of 1–5. Data were analyzed using descriptive statistics, Pearson correlation, and simple and multiple linear regression. The results showed that cognitive development (β = 0.43, p < 0.01) and learning motivation (β = 0.37, p < 0.05) each had a significant influence on student achievement. A strong positive correlation between the two variables indicates a mutually supportive relationship. Academic environmental factors, independent learning strategies, and lecturer support were identified as the main drivers of cognitive development. These findings emphasize the need for higher education to integrate learning approaches that address students' cognitive development while simultaneously fostering intrinsic motivation to improve learning quality and future professional readiness.

Vision+ pay television. This study uses a descriptive qualitative approach to gain an in-depth understanding of Public Relations practices at MNC Channels. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the role of Public Relations is not yet fully optimized, especially in the strategic decision-making process. Public Relations functions more as a technical implementer of communication rather than as a management advisor. This condition has an impact on the less than optimal efforts to strengthen the Vision+ brand image. Therefore, it is necessary to strengthen the role of Public Relations as an expert prescriber, communication facilitator, problem-solving facilitator, and communication technician to support the company's communication strategy and improve brand image. In addition, this study also found that internal coordination, utilization of digital media, and consistency of communication messages are important factors in building positive public perception. The lack of integration between the Public Relations function and strategic management causes the messages delivered to be not fully aligned with brand positioning

This study aims to analyze people's online shopping behavior and assess its impact on family economic conditions. The development of digital technology has transformed people's consumption habits, particularly in shopping activities, which are now increasingly practical through online platforms. Easy access, product diversity, and various payment options have made online shopping a dominant trend. However, this convenience also has the potential to foster consumer behavior that impacts financial stability. This study aims to analyze bold shopping patterns and their impact on household financial conditions. The approach used is descriptive qualitative library research, collecting and analyzing data from various scientific journals, articles, and related references. The study findings indicate that online shopping has diverse effects: on the one hand, it offers time and cost savings, but on the other hand, it can lead to waste and indiscipline in family budget management if not supported by adequate self-control. Therefore, an understanding of financial management and digital literacy is crucial to ensure optimal use of technology without harming family economic well-being. Furthermore, this phenomenon requires synergy between digital platform policies and consumer education to mitigate the risk of impulsive buying. This research confirms that psychological factors often outweigh objective needs in digital transactions. As a recommendation, adaptive financial management support strategies are needed for families in this era of disruption to maintain domestic economic resilience against the pressures of a modern lifestyle.

The purpose of this study was to determine whether employee productivity affects the job desk. To determine whether the work system affects the job desk through employee productivity as an intervening variable. To determine whether work procedures affect job desks through employee productivity as an intervening variable. The research methodology was carried out using quantitative research with 33 respondents of PT Hear Life Medan employees.  From the results of hypothesis testing that has been done, H0 is rejected and Ha is accepted. This shows that the work system, work procedures and job descriptions have a significant influence on employee productivity The effect of the work system on employee productivity can be seen from the coefficient of determination (R2). Based on the calculation results, the R2 value is 0.775. This means that the work system only provides an influence of 75.5% on employee productivity, while the remaining 24.5% is influenced by other factors.

This study aims to analyze the role of the principal in evaluating the Qur’an reading program using the Batiq Izzati method at RA Al-Izzah in Serang City. The principal holds a strategic responsibility in ensuring the quality of education, including the implementation of religious programs that play a crucial role in shaping Islamic character in early childhood. The Batiq Izzati method is an internally developed approach by the Al-Izzah Foundation, designed to facilitate Qur’an reading through a gradual, enjoyable, and child-friendly method. This research employs a descriptive qualitative approach, using data collection techniques such as observation, interviews, and documentation. The findings indicate that the principal has fulfilled eight key leadership roles; however, the evaluation process is not yet optimal due to limited time and insufficient parental involvement. Evaluations are conducted daily by teachers and periodically by the principal to determine students' progress through different levels (jilid). Supporting factors include competent teachers, adequate facilities, and a structured evaluation system, while inhibiting factors involve time constraints and limited human resources. This study recommends strengthening the principal's role in continuous evaluation and fostering better collaboration between the school and parents to enhance the program's effectiveness.