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This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

Human Resource Management (HRM) plays a crucial role in ensuring that a company is able to grow, compete, and sustain its operations in an increasingly dynamic business environment. Effective HRM practices help organizations optimize employee performance, improve productivity, and maintain workforce stability. One of the key aspects of HRM that significantly influences employee performance is workload and job satisfaction. An imbalance in workload or low levels of job satisfaction may lead to decreased motivation, stress, and reduced work performance. This research aims to explore and evaluate the levels of workload and job satisfaction among employees at PT Indomarco Tangerang 1. Understanding these factors is essential to identify potential problems that may affect employee performance and organizational effectiveness. The study employs a quantitative research approach, which involves collecting numerical data that can be statistically analyzed to provide objective and measurable results. Data were gathered through structured questionnaires distributed to employees. A total of 30 employees from various divisions at PT Indomarco Tangerang 1 participated in this study. Statistical analysis was used to assess the relationship between workload and job satisfaction, as well as their overall condition within the company. The findings of this research are expected to provide useful insights for management in developing appropriate strategies to manage workload effectively and enhance job satisfaction. Ultimately, improving these aspects is expected to contribute to higher employee performance and support the long-term success of the company.

This study aims to analyze the ego defense functions used by the character Cinderella in facing oppression perpetrated by her stepmother and stepsisters in the Walt Disney film Cinderella (1950). This study uses a descriptive qualitative approach, namely an approach that focuses on depicting phenomena in depth and systematically. Research data were obtained through analysis of dialogue, storyline, and the behavior of the main character relevant to the focus of the study. The analysis was conducted with reference to Sigmund Freud's psychoanalytic theory, particularly the concept of ego defense mechanisms as a form of individual response to psychological stress. The results of the study indicate that the character Cinderella uses five types of ego defense mechanisms in facing conflict and emotional stress, namely repression, denial, displacement, rationalization, and reaction formation. These ego defense mechanisms play an important role in helping Cinderella maintain emotional stability, manage psychological suffering, and maintain a positive attitude amidst the oppressive situation she experiences.

Contemporary churches face various crises ranging from declining congregation numbers, internal conflicts, to loss of societal relevance. Many church leaders struggle to mobilize congregations to actively participate in church restoration and growth. This research aims to identify Nehemiah's leadership principles in Nehemiah 2:17-18 relevant for mobilizing congregations facing crises and to formulate a Nehemiah-based leadership model applicable for church leaders. Using qualitative library research methods with exegetical approach and content analysis, this study found six main principles: dependence on God, clear vision, shared problem identification, inspirational communication, congregation empowerment, and perseverance in facing challenges. The formulated leadership model is holistic-integrative, encompassing spiritual, intellectual, social, and managerial dimensions with a fluid leadership approach adaptive to dynamic contexts. This model can help church leaders transform congregations from apathetic to motivated and actively participating in church restoration.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

Savings and Loan Cooperatives (KSP) play a vital role in expanding community access to capital, especially within the informal sector. Nevertheless, non-performing loans remain a persistent challenge that can threaten liquidity and long-term institutional sustainability. KSP CU Mera Ndi Ate faces similar issues, which are assumed to stem not only from administrative weaknesses but also from members’ perceptions and behavioral factors. This research aims to examine the potential causes of non-performing loans through text-based sentiment analysis using an unsupervised learning approach. A quantitative method with a data mining framework was applied. Data were gathered through interviews, observations, documentation, and 200 customer opinion texts processed using the Orange Data Mining application. The analytical stages included preprocessing, corpus development, feature extraction, sentiment clustering, and visualization. Because the dataset lacked predefined labels, unsupervised learning was used to identify naturally emerging sentiment patterns. Findings reveal a predominance of critical sentiments related to credit assessment procedures and service quality. The highest sentiment score (75) concerned insufficient creditworthiness evaluation, followed by concerns about service efficiency (66.6667). These insights suggest that improving assessment accuracy and service quality may help reduce non-performing loans.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

Expressive feelings therapy is a form of mental health nursing modality therapy that aims to help individuals express their thoughts and emotions openly without violating the rights of others. This study aims to explore the effectiveness of cognitive therapy focused on “expressing feelings” in improving emotional expression abilities among female patients in the recovery phase at the Anggrek Ward of the Aceh Government Mental Hospital. This descriptive qualitative study was conducted through group therapy activities with structured stages, using media such as emotion expression picture cards and a spin-the-bottle game as interaction stimuli. The population consisted of 18 patient in the Anggrek ward, with a sample of 12 patients who were cooperative, psychologically stable, able to communicate bidirectionally, and willing to participate in group therapy. The results showed that participants experienced an improvement in their ability to express emotions such as happiness, sadness, anger, and anxiety more openly, accompanied by increased social interaction and reduced emotional tension. The therapy also encouraged greater self-confidence and a sense of emotional relief. These findings support that expressive feelings therapy can be incorporated as part of routine nursing interventions for patients who experience difficulties in emotional regulation. It is recommended that further research be conducted over a longer duration and with a broader scope to strengthen the validity of the findings.

Guidance and counseling constitute a crucial element in the educational structure of elementary schools, functioning to support students’ holistic development, including academic, social, emotional, and personal aspects. As students at this level are in the early stages of development, they require systematic guidance to actively adapt to the school educational context while optimizing the development of their potential to an optimal level. This study aims to examine the variety of guidance and counseling services in elementary schools and their role in addressing students’ problems through a literature review of relevant scientific sources, including national and international journals as well as reference books published after 2020. The results indicate that the implementation of guidance and counseling at the elementary school level encompasses various forms of services, such as orientation to the school environment, information services, placement and referral guidance, group guidance activities, individual and group counseling services, consultation, and mediation efforts. These services contribute to helping students overcome learning difficulties, behavioral problems, social adjustment issues, and personality development. However, their implementation still faces several challenges, including a shortage of professional personnel and teachers’ limited understanding of guidance and counseling. Therefore, it is essential to strengthen guidance and counseling programs in elementary schools in a well-planned and sustainable manner.

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.

Natural Science (IPA) learning in elementary schools requires the use of learning media that is able to increase students' interest in learning, learning outcomes, and critical thinking skills. However, science learning is still often done conventionally, causing students to be less active and easily bored. Therefore, it is necessary to innovate learning media that is interactive and in accordance with technological developments. One of the digital learning media that can be used is the Quizlet application. This study aims to examine the application of digital flashcards and interactive quizzes using Quizlet learning media in learning the properties and changes of the form of objects in elementary schools. The research method used is a literature study by examining various relevant sources in the form of scientific journals, research articles, and supporting references related to the use of Quizlet in learning. The results of the study show that the use of Quizlet has a positive impact on the learning process, especially in increasing students' interest, activeness, and feelings of happiness during learning. Quizlet's flashcard and test features help students understand the material through engaging visual and audio-visual displays and varied practice questions. In addition, the use of Quizlet has also been proven to be able to improve students' critical thinking skills through question-answering activities, analyzing material, and providing opinions. Student learning outcomes showed an increase with an average score above the Minimum Completeness Criteria (KKM). Thus, Quizlet can be concluded as an effective, engaging, and relevant digital learning medium to support science learning in elementary schools.  

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study explores how Eric Carle’s children’s storybook The Very Hungry Caterpillar creates depth in its narrative through visual components and tactile elements despite its limited text. Using a multimodal analysis approach, this study highlights the texture of the collage, the use of symbolic colors, and the die-cut holes as elements that can be felt. The results of this study show that the physical design of this book is not merely decorative, but functions as a key narrative guide that helps children understand the concepts of growth and change independently. The die-cut holes have a specific role as a physical symbol of hunger, allowing young readers to interact directly with the story. The combination of the book’s materials and visual storytelling has proven to transcend language barriers, making it an effective literacy tool for beginner readers. This research confirms that visual storytelling intertwined with the physical form of a book can convey complex philosophical themes more effectively than narratives composed solely of dense text. The success of this book confirms that tactile and visual elements are important literary tools in the world of children’s literature.

The prevalence of diabetic ulcers in Indonesia reaches 12-15% of all sufferers. This condition has an impact on the patient's psychological condition in the form of anxiety due to wounds that are difficult to heal, changes in body image, and concerns about the possibility of amputation. One of the nonpharmacological interventions that can help overcome anxiety is the slow deep breathing technique. The purpose of writing this scientific paper is to carry out Nursing Care for Mrs. M with Diagnosis of Diabetic Ulcers using the application of slow deep breathing intervention in reducing anxiety at Az-Zahra Hospital. The writing method is a nursing care process that includes the stages of study, nursing diagnosis, planning, implementation, and evaluation. The subject of care was Mrs. M, a patient with diabetic ulcers in the inpatient room of Az-Zahra Hospital. Data collection was carried out through interviews, observations, documentation studies, and physical examinations, and using a medical-surgical nursing care assessment format. The ethical principles applied use the principles of Nursing Ethics. The results of nursing care showed that after three days of slow deep breathing intervention, patients reported feeling calmer, sleeping better, and anxiety levels decreased from moderate to mild based on observation results and anxiety scales used. This suggests that slow deep breathing interventions are effective in helping to reduce anxiety in patients with diabetic ulcers. It is hoped that patients and families can continue these breathing exercises independently as part of stress management efforts and quality of life improvement.  

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

The training on computer network cabling conducted in schools serves not only to enhance students’ technical competencies but also functions as a strategic medium for developing collaborative attitudes, technological independence, and religious social harmony. Based on the community service activities carried out at SMA Negeri 3 Kota Sorong, the training integrated LAN cabling practice, the introduction of network devices, and guided sessions through observation, socialization, practicum, and evaluation. Throughout these stages, students gained direct experience in crimping, attaching RJ-45 connectors, testing cables with LAN testers, and simulating network configurations, which collectively strengthened their technical mastery. From the perspective of the sociology of religion, the training created a shared learning environment where students of diverse religious backgrounds collaborated equally in completing collective technical tasks. Values such as mutual respect, cooperation across differences, and social solidarity were visibly demonstrated as students helped one another in solving cabling-related challenges. Evaluation results indicate that participants became more independent in completing technical tasks and more open in communicating and interacting with peers of different beliefs. These findings emphasize that technology training can serve as a constructive medium for fostering religious social harmony and character building through practical experiences and meaningful social interaction.

The use of the social media platform TikTok as a learning medium in Social Studies (IPS) has emerged as an innovative strategy to enhance students’ learning creativity and engagement in the digital era and within the Merdeka Curriculum framework. This study aims to examine the effectiveness of TikTok in supporting creative learning processes, particularly in helping students understand Social Studies content in a visual, interactive, and easily accessible manner. The research was conducted through an online training seminar involving teachers and students, which included material delivery, demonstrations of TikTok usage, hands-on practice in creating learning content, and trial implementation in classroom learning activities. The analysis focused on three main aspects: (1) the improvement of teachers’ competencies in designing creative TikTok-based learning media, (2) students’ responses and learning experiences when using the platform, and (3) the effectiveness of the media in enhancing students’ understanding of Social Studies concepts. The results indicate that the use of TikTok improves the quality of learning media created by teachers and facilitates students’ independent learning. Pre-test and post-test data show an increase in students’ conceptual understanding, while student responses reveal a high level of learning interest through visual and interactive media. Nevertheless, several challenges related to device availability and internet connectivity were identified among some participants. In conclusion, TikTok is effective as an independent learning medium for Social Studies and contributes positively to improving students’ understanding and learning motivation. The study recommends continuous mentoring for teachers, strengthening ICT infrastructure, and further development of diverse learning media to support learning needs within the Merdeka Curriculum.

This study aims to describe the implementation of learning methods, assessment systems, and learning evaluation in the Philosophy of Science course at STAI Al-Andina Sukabumi, particularly for first-semester students. The research employed a qualitative approach with a descriptive design. Data were collected through semi-structured interviews with the course lecturer to explore the rationale for selecting the lecture method, assessment practices, and evaluation strategies applied in the learning process. The findings indicate that the lecture method combined with guided discussion was chosen as an adaptive strategy to help students develop a conceptual foundation for abstract and theoretical material. The assessment system places greater emphasis on student attendance and participation as a form of process-oriented assessment that encourages active engagement. Learning evaluation is conducted continuously through technology-based quizzes to monitor students’ understanding progressively. These results suggest that the Philosophy of Science learning process at STAI Al-Andina has adopted a contextual and formative pedagogical approach; however, further development of more varied assessment and evaluation methods is still needed to accommodate students’ diverse abilities.

This outreach program aims to improve students' understanding of organizational management as part of an effort to develop a young generation with organizational insight at SMA Negeri 1 Ampel. The implementation of this outreach program is motivated by the importance of providing students with management concepts, organizational structures, and self-management skills so they can participate actively and effectively in various school organizational activities. The outreach program is delivered through material presentations and the use of interactive media in the form of Kahoot games designed to facilitate students' understanding of management concepts in a more engaging, enjoyable, and easily applicable way. Evaluation is conducted using a questionnaire covering five aspects: understanding of management concepts, awareness of the importance of management in life, effectiveness of interactive media, motivation to become leaders, and the ability to organize and plan for the future. The evaluation results show that this outreach program is able to broaden students' horizons, increase leadership motivation, and help them focus more on designing future goals. Thus, this outreach program is considered effective in supporting the development of a young generation with organizational insight in a sustainable manner.

This study was conducted to understand how parenting styles significantly influence the process of shaping children’s behavior. The method used in this research was a qualitative approach, with data collection carried out through interviews and direct observation of participants aged 10–18 years who live in Cicendo District, Bandung. Based on the results conveyed by several participants, it can be seen that parenting styles play a very important role in children’s growth and development as well as in the formation of their emotional conditions. Parents who play a positive role such as giving more attention, communicating well, and providing full support tend to build positive responses and emotional stability in children. This helps shape a healthy personality and creates a comfortable home environment that makes children feel safe. In contrast, parents who display negative roles and parenting styles such as being harsh, lacking attention, and frequently engaging in conflict tend to make children feel pressured and lack self confidence due to unmet emotional support. As a result, children may limit their relationship with their parents, which leads to emotional instability. Overall, the discussion shows that the family is the primary foundation for children, as their growth and development are strongly influenced by how parents fulfill their roles in shaping children’s personalities, which ultimately impacts their lives in the future.