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Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Dysmenorrhea remains a common health problem among adolescent girls and may interfere with their daily activities. This condition is not only associated with hormonal factors but is also influenced by dietary intake patterns and body fat distribution. This study employed an analytical observational design with a cross-sectional approach involving 207 adolescent girls selected using a stratified random sampling technique. Data collection was conducted using several instruments, including a Semi Quantitative Food Frequency Questionnaire (SQ-FFQ) to assess magnesium intake, waist-to-hip ratio (WHR/RLPP) measurements using a measuring tape, and menstrual pain intensity assessed using a pain scale. The relationships between variables were analyzed using the Spearman correlation test with a significance level of p < 0.05. The results showed that magnesium intake demonstrated a significant inverse relationship with pain intensity, indicating that higher magnesium intake was associated with lower menstrual pain levels. In addition, WHR was also significantly associated with dysmenorrhea among adolescent girls. Overall, it can be concluded that magnesium intake and WHR are related to the occurrence of dysmenorrhea.

Every nation, including Indonesia, has a problem with population growth. A high birth rate is the consequence of an expanding population, which causes childhood malnutrition. Family planning is an attempt to regulate the quantity and spacing of children. The AKDR is the recommended method of contraception. Indonesia's AKDR coverage is still inadequate. Because the husband is the head of the household, his support is crucial since he has the power to decide whether or not to use contraception. At the Ibu Community Health Center, this research aims to explore the connection between husband support and a lack of interest in using IUD contraception among couples of reproductive age. With 25 individuals in the study group, a cross-sectional research design with total sampling methodologies was employed. A survey was used as the research method, and the data was subjected to Chi-Square analysis with SPSS. The chi-square statistical test produced a P-value (asymp. Sig 2-tailed) of 0.000 < 0.05, indicating that there is a correlation between husband support and a low desire among couples of reproductive age to utilize IUD contraception. Consequently, since H0 was disproved and H1 was proven, it can be inferred that there is a link between husband support and couples of childbearing age having a low interest in using IUD contraception.

This study aims to analyze the influence of effective communication on the emotional intelligence of early childhood. Effective communication is the process of conveying clear, empathetic, and responsive messages between educators or parents and children, which plays a crucial role in shaping children's abilities to recognize, understand, and manage emotions. Emotional intelligence is an essential aspect of child development because it supports social adaptation, self-regulation, and positive interpersonal relationships. The research method used was a quantitative approach with a correlational design. The subjects were early childhood education institutions attending early childhood education institutions, with data collection techniques through observation, questionnaires, and documentation. Data were analyzed using statistical procedures to determine the relationship between the variables studied. The results showed a significant influence between effective communication and children's emotional intelligence. Children who receive good communication tend to have higher empathy skills, are able to control their emotions, and establish positive social relationships. In addition, effective communication helps children express their feelings appropriately and develop self-confidence. Thus, effective communication is an important factor in the development of emotional intelligence in early childhood. This research is expected to serve as a reference for educators and parents in improving the quality of interactions with children and supporting optimal child development.

The rapid development of digital media, particularly YouTube, has encouraged personal branding practices among content creators in the gaming sector. This study analyzes how Tobias Justin constructs his personal branding through the Jess No Limit YouTube channel using Montoya's (2002) eight-component personal branding theory, namely specialization, leadership, personality, distinctiveness, visibility, unity, persistence, and goodwill. Employing a qualitative descriptive approach with a case study design, data were collected through online observation of 15 videos published between 2023 and 2025, digital documentation, and digital footprint analysis. Data were analyzed using Miles and Huberman's (1994) interactive model. Findings reveal that Tobias Justin's personal branding is built through consistent specialization in Mobile Legends gameplay, an authentic and humble personal narrative, a relaxed yet persuasive communication style, and sustained positive audience engagement. Audiences actively reinforce his image as a professional, inspiring figure, demonstrating that personal branding is a dialectical process involving creator presentation and collective audience validation. This study concludes that effective digital creator branding is shaped by value consistency, technical competence, and strategic audience relationship management, not mere popularity. Comparative research across gaming creators or platforms is recommended to extend generalizability.

This study aims to enhance the academic synergy of the Quranic Studies and Exegesis Program at IAIN Sultan Amai Gorontalo in supporting Quranic literacy mentoring activities for coastal communities in Oluhuta Village, Bone Bolango Regency. The study is motivated by the low level of Quranic literacy in coastal areas, which is influenced by limited access to religious education and a shortage of competent mentors. This condition is further exacerbated by the fact that most residents of Oluhuta Village are fishermen who spend much of their lives at sea, limiting opportunities for structured learning. Using a descriptive qualitative approach, this study explores the role of lecturers and students from the Quranic Studies and Exegesis Department in planning, implementing, and evaluating a mentoring program aimed at strengthening basic skills in reading and writing the Quran. The findings show that interdisciplinary academic synergy, particularly in tajwid, tahsin, and Quranic teaching methodologies, significantly improves participants’ Quranic literacy skills. In addition, the program strengthens the relationship between Islamic higher education institutions, particularly IAIN Sultan Amai Gorontalo, and the surrounding community. It also serves as a medium for implementing academic integration and community service values. This study recommends the development of an integrated and context-based Quranic mentoring model for similar coastal communities in other regions.

The quality of interaction between physicians and patients plays a crucial role in the healthcare system, as it directly affects patient satisfaction. Ineffective communication by physicians may reduce patient satisfaction and increase the risk of complaints and medical disputes. This study aims to analyze the relationship between doctor–patient communication patterns and patient satisfaction in outpatient services. This research employed a quantitative approach with an observational analytic design using a cross-sectional method. The study population included all outpatient patients, with a sample of 110 respondents selected through accidental sampling. The independent variable was doctor–patient communication, while the dependent variable was patient satisfaction. Data were collected using a questionnaire, and analysis was performed using the Chi-Square test with a 95% confidence level. The results showed that the majority of respondents rated doctor–patient communication as good (80.9%) and reported high levels of satisfaction (75.5%). The analysis revealed that among respondents who experienced good communication, 84.3% reported high satisfaction, whereas the proportion of high satisfaction decreased significantly in the groups with moderate and poor communication. In conclusion, there is a significant relationship between the quality of doctor–patient communication and patient satisfaction in outpatient services, where improvements in communication quality are consistently associated with increased patient satisfaction.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) programs on community welfare. The research employs two variables, namely Corporate Social Responsibility as the independent variable and Community Welfare as the dependent variable. The population of this study consists of residents in Sidomulyo Village, with a sample of 97 respondents selected using a purposive sampling technique. Data were collected through questionnaires and interviews using a Likert scale that had been tested for validity and reliability. The data analysis method applied in this research is simple regression analysis. The results indicate that Corporate Social Responsibility has a positive and significant effect on community welfare. This finding suggests that well-implemented CSR programs contribute to improving the quality of life, increasing income, strengthening social relationships, and enhancing access to education and health services. Furthermore, CSR programs also support sustainable community development by empowering local communities and improving social and economic conditions. Therefore, CSR plays a strategic role in fostering long-term welfare and development within the community.

This study aims to examine the relationship between family support and depression levels among the elderly in Pejuang Village, Bekasi City, through a descriptive-narrative literature review. The review analyzed relevant scientific articles discussing family support, social support, and depression in older adults. Literature was selected based on the suitability of the elderly population, the presence of family or social support variables, and the measurement of depressive symptoms or depression levels. The analysis compared each article’s objectives, research design, respondent characteristics, instruments, findings, and conclusions. The results indicate that most studies found a relationship between family support or social support and depression among the elderly. Adequate family support, including emotional, instrumental, informational, and appraisal support, helps older adults feel cared for, valued, secure, and better able to adapt to the aging process. Preliminary findings at the Elderly Posyandu in Pejuang Village also show variations in family support and depression levels among elderly participants. Conversely, limited family support may increase loneliness, psychological distress, and depressive symptoms. Therefore, family support functions as a protective factor in reducing depression risk among older adults. Strengthening the involvement of families, health workers, and elderly posyandu cadres is necessary as a promotive and preventive strategy to maintain psychological well-being through education, early detection, and sustainable community-based assistance for vulnerable elderly groups living in community and family environments.

Turbinate hypertrophy is a condition characterized by abnormal enlargement of the nasal turbinate mucosa, which can lead to chronic nasal obstruction and decreased quality of life. This condition is associated with inflammatory processes in which eosinophils play a role as part of the immune response. This study aimed to determine the relationship between eosinophil levels and the degree of turbinate hypertrophy based on blood examination in hospitalized patients. This research used an observational analytic design with a cross-sectional approach involving 40 patients diagnosed with turbinate hypertrophy at Cut Meutia General Hospital, North Aceh. Data were obtained from medical records, including patient characteristics, eosinophil levels, and the degree of turbinate hypertrophy. The results showed that most patients were aged 17–25 years, predominantly female, and commonly had non-allergic underlying conditions. The majority of patients had normal eosinophil levels (80%), while most cases were classified as grade III turbinate hypertrophy (65%). Statistical analysis using Fisher’s Exact Test demonstrated no significant relationship between eosinophil levels and the degree of turbinate hypertrophy (p>0.05). These findings suggest that eosinophil levels may not be a reliable indicator in assessing the severity of turbinate hypertrophy, particularly in patients with non-allergic conditions. This study highlights the need to consider other contributing factors in the evaluation and management of turbinate hypertrophy to improve diagnostic accuracy and treatment outcomes.

The phenomenon of broken home families among elementary school students has become a significant social and psychological issue affecting learning motivation, emotional stability, character development, and academic achievement. This study aims to analyze the relationship between incomplete family conditions and students’ learning motivation, as well as the role of cognitive resilience, social support, and the school environment in maintaining academic achievement among students at MI Al Ikhlas Ancaran. Specifically, this study examines: (1) students’ cognitive conditions and learning motivation, (2) factors influencing cognitive resilience, (3) the role of Islamic Religious Education (PAI) in supporting learning motivation, and (4) Islamic value-based strategies to strengthen students’ cognitive resilience and learning motivation. This study employed a qualitative descriptive approach using observation, in-depth interviews, and documentation as data collection techniques. The participants included students from broken home families, Islamic Religious Education teachers, and homeroom teachers. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while validity was ensured through source and method triangulation. The findings indicate that students from broken home families generally possess relatively good cognitive resilience, enabling them to adapt to academic challenges and manage emotional stress effectively. Their learning motivation was categorized as moderate to good, reflecting strong internal encouragement to achieve despite family difficulties. The study also found that Islamic value-based strategies effectively strengthen cognitive resilience and learning motivation. Furthermore, a positive relationship exists between cognitive resilience and learning motivation, where higher resilience contributes to stronger learning motivation. Supportive family environments, madrasah settings, and positive peer relationships were identified as important factors in enhancing students’ resilience and academic motivation.

This study is motivated by the escalation of mass protests in Pati Regency throughout 2025, triggered by significant increases in Land and Building Tax (PBB-P2) rates and prolonged agrarian disputes in the Kendeng Mountains region. These socio-political tensions indicate weaknesses in public communication governance between local government authorities and local communities. This conceptual article employs an integrative literature review combined with a descriptive-analytical approach to secondary data derived from media transcripts, fiscal policy documents, and legal studies on public order management. The findings reveal that the protests were fundamentally driven by a public communication crisis rather than merely fiscal or agrarian policy issues. The implementation of coercive one-way communication and confrontational rhetoric by government elites undermined relational trust and threatened the communal dignity of citizens. Furthermore, post-crisis apology strategies were perceived as insufficiently authentic when not accompanied by substantive corrective actions. The study concludes that the formal legal validity of local regulations does not guarantee successful implementation without obtaining a community's Social License to Operate (SLO). Therefore, this article proposes the Symmetrical Community Engagement (SCE) framework as a new paradigm for repositioning public sector public relations toward a proactive and participatory approach from the pre-legislative stage to support democratic governance

In the face of Indonesia’s escalating family crises amid rapid digital disruption and post-pandemic social recovery, this study proposes a novel “Dual-Ethos Synergy Model” that integrates the Fruits of the Spirit (Galatians 5:22–23) with the second principle of Pancasila, namely “Just and Civilized Humanity.” The study is grounded in qualitative fieldwork conducted at Gereja Bethel Indonesia Pemulihan Keluarga Allah (GBI PKA). The findings demonstrate that the integration of Christian spiritual values and civic ethics fosters restorative character formation within families and church communities. This synergy produces practical outcomes, including stronger empathy in community service, improved interpersonal relationships, and more constructive conflict resolution practices. Using data gathered through nine in-depth interviews, participant observations, and document analysis, the study addresses existing gaps in urban church discipleship by combining spiritual transformation with social responsibility and civic engagement. The proposed model also offers implications for scalable digital-hybrid ministry programs focused on family restoration and contributes to the development of contextual theological praxis within pluralistic and multicultural societies. Limitations of the study and recommendations for future research are also discussed.

Digital transformation in the public sector encourages civil servants to utilize technology not only for administrative purposes but also to improve efficiency, accuracy, and work performance. This study examines the influence of Intelligent Learning-Based Training and Digital Training Components on the Digital Productivity of civil servants at the Bureau of Economic Affairs of the Regional Secretariat of Lampung Province, with Adaptive Competence serving as a mediating variable. A quantitative approach with a non-experimental survey design was applied, and data were collected through structured questionnaires distributed to employees engaged in digital-based work activities. The data were analyzed using structural model testing procedures. The findings reveal that Intelligent Learning-Based Training does not significantly influence Adaptive Competence or Digital Productivity. Conversely, Digital Training Components positively and significantly affect both Adaptive Competence and Digital Productivity. Adaptive Competence also has a positive impact on Digital Productivity and mediates the relationship between Digital Training Components and Digital Productivity. However, Adaptive Competence does not mediate the relationship between Intelligent Learning-Based Training and Digital Productivity. These results indicate that civil servants’ digital productivity is more effectively improved through practical, relevant, accessible, and well-evaluated digital training programs than through intelligent learning systems alone. Therefore, public institutions are encouraged to develop digital training initiatives that align with employees’ daily work demands while strengthening their adaptive competence in responding to technological changes.

Work motivation, job satisfaction, and employee performance are key aspects of management psychology that continue to evolve as organizational productivity demands increase. In an era of global competition, organizations are required to manage human resources effectively by enhancing work motivation and job satisfaction to achieve optimal performance. This study aims to examine the relationship between work motivation and employee performance, as well as to analyze the role of job satisfaction as a mediating variable in that relationship. The method used is a literature review with a qualitative approach. Data were collected through the Google Scholar and Publish or Perish databases using keywords related to work motivation, job satisfaction, and employee performance from a management psychology perspective. From 25 articles found between 2022 and 2026, 5 of the most relevant articles were selected for further analysis.The results of the study indicate that work motivation has a significant influence on employee performance, both directly and indirectly through job satisfaction as a mediating variable. Additionally, there is a growing trend toward the integration of management psychology approaches in efforts to enhance employee performance. Thus, it can be concluded that the simultaneous management of motivation and job satisfaction is a key factor in achieving optimal performance. Further research is recommended to develop a more comprehensive and integrative model.

The expression “God regretted” in Genesis 6:7 is one of the most theologically problematic statements in the Old Testament, as it seems to contradict the classical doctrine of God’s immutability. This study aims to examine the meaning of this expression through an exegetical approach, emphasizing the analysis of the Hebrew text and the lexical use of the word nāḥam. The method employed is qualitative-descriptive with a historical-grammatical and biblical-theological approach. The primary data are derived from the Hebrew text in the Biblia Hebraica Stuttgartensia and supported by lexical sources. The results indicate that the word nāḥam in Genesis 6:7 does not imply regret in the sense of wrongdoing, but rather refers to divine sorrow over the moral corruption of humanity. The expression represents a form of anthropomorphism used to depict the relationship between God and humans in language comprehensible to human beings. From an Old Testament theological perspective, this text affirms that God is relational and active in history, without compromising the consistency of His character. Therefore, the “regret of God” does not contradict the doctrine of divine immutability, but rather enriches the understanding of His involvement in human life.

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

This study aims to analyze the effect of production costs and sales volume on profit with firm size as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study used a quantitative approach with an associative research design. The data used were secondary data obtained from annual financial statements of food and beverage companies listed on the IDX. The sampling technique used purposive sampling and obtained 110 observations. The analysis method employed was Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results of the study indicate that production costs do not have a significant effect on company profit. Meanwhile, sales volume has a positive and significant effect on profit. Firm size has a negative and significant effect on profit. Furthermore, firm size is unable to moderate the relationship between production costs and profit as well as the relationship between sales volume and profit. The coefficient of determination test shows that the independent and moderating variables are able to explain 56.8% of the variation in company profit, while the remaining 43.2% is explained by other variables outside the research model. This study implies that companies need to focus more on increasing sales volume and improving operational efficiency to enhance profitability.

This study analyzes the effect of capital structure and firm growth on firm value with dividend policy as a mediating variable in property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2024. The volatility of the property sector influenced by global and domestic economic conditions encourages the importance of understanding firm value formation mechanisms. The research method uses a quantitative approach with purposive sampling technique resulting in 66 observations from 11 companies during the research period. Data analysis uses Partial Least Squares-Structural Equation Modeling through SmartPLS application to test relationships between variables. The results show that capital structure and firm growth have no direct significant effect on firm value, but have a significant negative effect on dividend policy. Dividend policy has a significant positive effect on firm value and is able to fully mediate the effect of capital structure and firm growth on firm value with Variance Accounted For values of 151.6% and 90.4% respectively. These findings confirm the importance of dividend policy as a credible signaling mechanism regarding the company's ability to generate sustainable cash flows in creating value for shareholders amid the volatility of Indonesia's property sector.