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The family is the primary and primary environment that plays a crucial role in shaping a child's personality, emotional development, and psychological stability. Through the family, children receive love, a sense of security, and values ​​that form the basis for developing their identity. However, broken homes can disrupt a child's emotional balance and lead to childhood trauma that impacts them into adolescence. This study aims to understand the experiences of adolescents from broken homes in coping with childhood trauma and the process of building resilience. The method used was a qualitative approach with a descriptive research type. The study subjects consisted of three adolescents aged 20–23 who experienced broken families since childhood. Data were collected through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model through the stages of data reduction, data presentation, and conclusion drawing. The results showed that childhood trauma emerged in the form of emotional, relational, physical, and existential trauma due to the loss of parental figures, conflict, emotional neglect, and verbal abuse. The impacts felt include low self-confidence, anxiety, mild depression, and difficulty relating to social relationships. Social support from extended family, friends, and the community has been shown to aid the recovery process and increase resilience. This study emphasizes the important role of parents, educators, and counselors in providing emotional support and a safe environment for adolescents from broken homes.

This study discusses the spiritual development of adolescents and Christian youth in facing the challenges of the digital age. The focus of this research is on the role of parents, churches, and Christian educators in shaping the spirituality of Christian youth and youth. The results of the study show that parents, churches, and Christian educators have a very important role in guiding Christian youth and youth in their faith journey. Digital literacy teaching strategies based on Christian values and engaging adolescents and youth directly in the ministry process are some of the ways that can be done to strengthen their faith and character. In addition, this study emphasizes the importance of sustainable and contextual spiritual coaching in order to be able to answer spiritual needs in the midst of the rapid flow of information and the influence of modern culture. The Church is also expected to be able to provide a safe space for dialogue for youth and youth to express their struggles of faith. Thus, comprehensive and collaborative coaching can help create a resilient young generation of Christians, rooted in God's word, and able to face the various moral and spiritual challenges of today.

This community service research was motivated by the significant challenges faced by Generation Z in maintaining a balance between physical and mental health and productivity in the digital age. The increasing prevalence of mental health disorders and declining discipline among adolescents are important indicators of the need for character building integrated with health education. This study uses a descriptive qualitative approach to describe in depth the process of implementing health and productivity values through observation, interviews, and documentation of activities at school. The results show that interactive education approaches are effective in increasing students' awareness of healthy lifestyles, time management, and personal responsibility. Activities such as thematic education, congregational prayers, and reflective classes serve as a platform for building productive character that emphasizes balance between spiritual, social, and academic aspects. Students showed positive changes in behavior, such as increased regularity in studying, awareness of maintaining cleanliness, and the ability to manage stress and time more effectively. In conclusion, character building based on health and productivity values has a significant impact on shaping a resilient, disciplined, and competitive young generation, and can be used as a model for character education development in Indonesian vocational schools.

This academic paper provides a comprehensive analysis of mixed marriages and the legal status of children within the context of Indonesian International Private Law. The study meticulously explores the formal definition of a mixed marriage, establishing it as a legal union between individuals of different citizenships, thereby subject to intersecting national legal systems. The research delves into the specific regulatory framework governing Mixed Marriages in Indonesia, with a critical examination of Law No. 1 of 1974 on Marriage and its implementing regulations. A significant portion of the analysis is dedicated to the intricate legal aspects concerning the child's status in a mixed marriage. This encompasses a detailed discussion on the child's citizenship, governed by the principle of ius sanguinis under Law No. 12 of 2006 on Citizenship, which creates potential for dual citizenship and subsequent legal complexities. The paper further investigates the fundamental rights and obligations of the child, affirming that these must be upheld irrespective of parental nationality, including the inalienable right to a legal identity, parental care, and formal education. Concurrently, the research outlines the concomitant parental obligations in a mixed marriage, which are paramount and include the provision of nurture, guidance, and comprehensive protection for the child's well-being. The study concludes with a critical evaluation of the practical implementation of these mixed marriage law aspects in Indonesia, identifying discernible gaps between statutory provisions and their real-world application. It underscores persistent challenges in juridical practice and administrative consistency, ultimately highlighting the ongoing pursuit of complete legal certainty for binational families navigating the Indonesian legal landscape.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

Sanitation facilities are a fundamental element that contributes to creating a healthy, comfortable, and productive learning environment in higher education institutions. This study aims to describe the availability of sanitation facilities in the Office Administration Management Study Program, analyze the factors that influence their condition, and explore the perspectives of the academic community regarding their quality and usefulness. A qualitative descriptive approach was employed, with data collected through field observations, in-depth interviews, and documentation. The informants of this study consisted of students, lecturers, administrative staff, and facility managers. The findings reveal that sanitation facilities such as toilets, sinks, and trash bins remain inadequate in terms of quantity, physical condition, and distribution within the campus area. Several key challenges were identified, including limited financial resources, suboptimal management practices, low awareness and discipline among users, and the absence of clear and strict institutional policies related to sanitation standards. The academic community generally perceives that the available sanitation facilities do not meet the expected standards of comfort and hygiene, which may negatively affect the quality of learning experiences and academic activities. This study highlights the importance of strategic planning, adequate budget allocation, and supportive institutional policies in improving the quality of sanitation facilities. The implications of the study are expected to provide valuable input for higher education managers in formulating policies and planning facilities that are more responsive to the needs of the academic community, thereby supporting effective, professional, and sustainable educational governance.

The concept of hubuddunya (love of the world) within the Akidah Akhlak subject holds a strategic role in shaping the moral and spiritual character of students, particularly in the midst of globalization, materialism, and consumerist culture that increasingly influence young generations. This study seeks to critically analyze the teaching materials of Akidah Akhlak for Grade X at MA YASPI Cicantayan, focusing on the hubuddunya topic. The main objective is to evaluate the relevance, depth, and effectiveness of these materials in fostering students’ awareness of moral values, as well as their ability to apply Islamic principles in daily life. This research employs a qualitative approach with a descriptive method, collecting data through documentation of learning resources, observation of lesson plans (RPP), and in-depth interviews with teachers. The data analysis process was conducted through reduction, classification, and interpretation of findings to obtain a comprehensive picture of the existing instructional practices. The results reveal that the current teaching materials tend to remain highly theoretical and emphasize the transfer of knowledge rather than transformative learning. Consequently, they do not adequately address contextual issues faced by students in their real-life environment. The affective and psychomotor aspects of students’ moral development are not optimally stimulated, leaving a gap between conceptual understanding and practical application. Furthermore, essential Islamic values such as zuhud (detachment from excessive worldliness), qanaah (contentment), and tawakal (trust in God) have not been integrated effectively as counterbalances to materialistic tendencies. The implications of this study underline the urgency of developing Akidah Akhlak teaching materials that are more contextual, student-centered, and relevant to contemporary challenges. Such materials should not only transmit religious knowledge but also foster reflective thinking, emotional maturity, and behavioral consistency, thereby preparing students to face globalization with strong faith, resilience, and anti-materialistic attitudes.

Impaired emotion regulation and decreased quality of life are common, yet often untreated, sequelae of stroke. Conventional rehabilitation primarily targets physical and cognitive recovery, leaving affective disturbances unaddressed. This study examined the efficacy of a structured Buddhist meditation program—Mindful Resilience After Stroke (MRAS)—for improving emotion regulation and quality of life in stroke survivors. Forty-two ischemic/hemorrhagic stroke patients (3–18 months post-onset) were consecutively recruited and randomly allocated to an intervention group (n = 21) receiving an 8-week MRAS protocol (1 × 60 min/week) or a control group (n = 21) receiving standard care only. Emotion regulation was assessed with the Difficulties in Emotion Regulation Scale-Short Form (DERS-SF) and quality of life with the Stroke-Specific Quality of Life Scale (SS-QOL). Between-group changes (Δ post-pre) were analyzed using independent t-tests or Mann–Whitney U tests (α = 0.05). The intervention group showed a significantly greater reduction in emotion-regulation difficulties than controls (ΔDERS-SF −18.4 ± 5.1 vs. −3.2 ± 4.3; p < 0.001; d = 1.62). Quality-of-life gains were also larger in the intervention group (ΔSS-QOL 35.7 ± 8.9 vs. 7.1 ± 6.5; p < 0.001; d = 1.89). The most improved sub-domains were emotional acceptance, emotional awareness, and impulse control (DERS-SF), as well as energy, mood, and social participation (SS-QOL). No intervention-related adverse events were reported. MRAS is an effective and safe adjunctive intervention to enhance emotion regulation and quality of life after stroke. Embedding mindfulness practices grounded in Buddhist tradition into stroke rehabilitation offers a holistic, culturally adaptable approach for neuropsychological services in Indonesia.

This article explores the strategic role of bilateral diplomacy between Indonesia and the Philippines in strengthening ASEAN unity amidst regional political challenges. Using a qualitative research approach with descriptive analysis, it examines how diplomatic cooperation on security, conflict resolution, and economic collaboration has contributed to regional stability and integration. The study highlights Indonesia's role in mediating internal conflicts in the Philippines and joint efforts in maritime security. Despite geopolitical tensions and domestic political changes, the bilateral relationship remains crucial for ASEAN's resilience and cohesion. The findings emphasize the importance of sustained diplomatic engagement for fostering regional solidarity and addressing emerging global challenges.

This qualitative study addresses the critical gap between religious diversity and national security in Indonesia by proposing interfaith competence as a strategic imperative. Situated within a constructivist framework, the research investigates the perspectives of Christian educators, positing that their unique position at the intersection of faith formation and pedagogy offers invaluable insights into building sustainable religious harmony. Constructivism provides the analytical lens, emphasizing that understandings of religious "others," security threats, and peaceful coexistence are socially constructed through discourse, experience, and education. Therefore, the development of interfaith competence is not merely an ethical goal but a active process of constructing a shared societal reality resilient to sectarian conflict. The primary objective of this research is to explore how Christian educators conceptualize, practice, and perceive their role in fostering interfaith competence as a contribution to Indonesia's national security architecture. Data was gathered through in-depth interviews and thematic analysis was employed to identify recurring patterns and nuanced understandings. The findings reveal that these educators view interfaith competence comprising affective, cognitive, and behavioral dimensions as a vital tool for deconstructing prejudice and building social cohesion. They position their educational practices as essential for shaping citizens who can navigate a multireligious society, thereby mitigating the risks of radicalization and conflict that threaten national integrity. The study concludes that integrating interfaith competence, as articulated by these grassroots actors, into broader national policy offers a proactive, soft-power strategy for safeguarding Indonesia's security, moving beyond purely military or political approaches to foster a collectively constructed resilience.

This study examines the role of social and cultural structures as mechanisms in reconstructing and maintaining the religious practices of Hindu Kaharingan amidst the challenges of modernization. As a local belief system of the Dayak community in Central Kalimantan, Hindu Kaharingan functions not only spiritually but also as a guardian of cultural identity. This research uses a descriptive qualitative approach with a phenomenological study design. Data was collected through in-depth interviews, participant observation, and document studies to understand the meanings and experiences of the practitioners. The findings reveal that major rituals, such as Tiwah, serve a dual purpose: spiritually, to guide the souls of ancestors, and socially, as a community adhesive that reinforces solidarity through mutual cooperation (handep). Through the lens of Functionalism Theory and Religious Systems Theory, this study reveals that religious ceremonies act as a vital medium for cultural transmission. The active involvement of the younger generation in these rites serves as a non-formal educational mechanism for passing down values, philosophies, and ancestral knowledge within an oral tradition system. Thus, the socio-cultural role of the community functions as an adaptive and resistive strategy that ensures the continuity of the spiritual identity and cultural resilience of Hindu Kaharingan in the contemporary era.

Indonesia is highly susceptible to natural disasters owing to its geographical location at the intersection of three major tectonic plates. Effective disaster mitigation requires active community participation through education and tangible environmental conservation measures. This community engagement initiative aimed to strengthen community capacity for disaster mitigation and environmental preservation through cross-sectoral collaboration involving the Regional Disaster Management Agency (BPBD), the Faculty of Agriculture at Pattimura University, and the Sagu Salempeng GPM Foundation. Implementation methods comprised disaster mitigation education, extension services on conservation plant cultivation, memorandum of understanding (MoU) signing, and seedling distribution to 12 representatives from 6 villages in Ambon City, Maluku region. Outcomes revealed enhanced community comprehension of disaster mitigation concepts and strengthened commitment toward planting productive species for environmental conservation purposes. This initiative contributes to community resilience development and reinforces Indonesia's Disaster Resilient Village program.

This community service (PKM) aims to improve the English language competency of students of SMK Negeri 3 Palangka Raya specifically English For Specific Purpose (ESP). The increasingly global needs of the fashion and textile industry, both for export and import and interaction with foreign clients, require graduates to have English communication skills that are not only general, but also specific according to the terminology of design, production, and marketing of fashion products. The methods used are interactive training, and Role-Play simulations, and direct practical assistance with a focus on design presentations, negotiations with clients or suppliers, and technical terminology for sewing patterns in English. The results of the PKM show an average increase in specific vocabulary mastery of 25% as well as a significant increase in student self-confidence in using English for work scenarios, as well as a better understanding of professional terms in the field of Fashion Design. This activity is recommended to be continued as a regular school program to bridge the gap between the general English curriculum and the demands of actual work competencies in the fashion industry

Family planning represents a community-based effort to promote awareness and participation through delaying the age of marriage, regulating births, strengthening family resilience, and improving family welfare to achieve small, joyful, and prosperous families (Suriana et al., 2021). The government targets Couples of Reproductive Age (CRA) to reduce population growth in Indonesia, as CRA consists of legally married couples who actively engage in sexual relations that may result in pregnancy. In addition to CRA, postpartum mothers also serve as a key target group in family planning programs. The “Four Too” components contribute to high-risk pregnancies that may lead to complications during pregnancy, childbirth, and the postpartum period, and maternal and infant mortality. These include being too young (under 20 years), too old (over 35 years), too many children (more than four), and too close birth spacing (less than two years) (Oktarina, 2022). This study employed a quantitative research design, specifically an analytical quantitative approach with a correlational design using the cross-sectional method. The sample consisted of 40 participants. The results show that 45% of respondents had a satisfactory level of knowledge about IUD contraception, 32.5% had a moderate level, and 22.5% had a low level of knowledge. In nursing practice, increasing knowledge about contraception—particularly IUD family planning—can enhance interest in its use. Moreover, the study recommends that husbands provide support for mothers in using IUD contraception.

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

Minority clients’ self-confidence is often influenced by various obstacles that arise within the context of multicultural counseling. These obstacles can be internal or external, including experiences of discrimination, social prejudice, language differences, and conflicts related to cultural identity. Counselors who are not sensitive to clients’ cultural and social dynamics risk reinforcing low self-confidence and hindering the counseling process. This study aims to analyze these barriers and identify effective intervention strategies to enhance minority clients’ self-confidence. The method used is a comprehensive literature review of studies related to multicultural counseling, self-esteem, and empowerment of minority clients. The analysis shows that culturally-based counseling approaches, adaptive communication, and the application of empowerment techniques can help clients overcome psychological and social barriers. Additionally, creating an inclusive and emotionally safe counseling environment has been proven to increase client engagement and strengthen self-confidence. This study emphasizes the importance of multicultural training for counselors and the implementation of strategies that respect clients’ cultural identities. The findings provide practical implications for counselors to develop effective interventions that support the psychological well-being of minority clients.