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Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

ABSTRACT Family dynamics such as prolonged conflicts, the existence of domestic violence, divorce, and the absence of one parent figure in the family, have become international issues. Children are often victims of parental problems. Parents often vent their emotions to their children in the form of verbal and non-verbal violence. There are still many parents who think that educating children with violence is a way to discipline children. In this study, the approach method applied is a normative juridical approach by examining data obtained from books, journals, the internet, laws and regulations, or scientific papers related to this writing. Based on the results of the study, we know that by 2025, Indonesia will have recorded 2,416 cases of violence committed by parents, based on data that occurred during the official SIMFONI-PPA period.  Children have the right to be able to live a prosperous life and be guaranteed their growth and development in the future. But in practice, parents are still very irresponsible for it. In overcoming these problems, the Indonesian government and the international community have made efforts with regulations and institutions related to the protection of children's rights. Therefore, it can be concluded that this study emphasizes the importance of improving the protection of children's rights in family dynamics based on the framework of Indonesian and International Law.   Keywords: family dynamics, protection of children's rights, challenges and obstacles.

This study aims to analyze the effectiveness of the Papua Special Autonomy policy in improving the welfare of indigenous communities by reviewing the achievement of policy objectives, integration and coordination between institutions, and policy adaptation to the socio-cultural conditions of the local community. The approach used is qualitative with the Qualitative Secondary Analysis (QSA) method, utilizing various secondary data sources such as policy documents, government reports, and relevant research and academic journals. The results of the study indicate that the Papua Special Autonomy policy was designed as an affirmative policy aimed at accelerating regional development, improving community welfare, and recognizing the rights of indigenous communities. This policy has produced several positive results, especially in increasing regional fiscal allocations, developing infrastructure, and expanding community access to education and health services. In addition, the establishment of special institutions such as the Papuan People's Assembly provides space for the representation of indigenous people's culture in the regional government system. However, the study also shows that the Special Autonomy policy faces several challenges, including suboptimal inter-institutional coordination, limited institutional capacity of local governments in managing Special Autonomy funds, and the incomplete integration of indigenous socio-cultural values ​​in the planning and implementation of development programs. Therefore, strengthening policy governance, increasing accountability in fund management, and expanding indigenous community participation are crucial factors in enhancing the effectiveness of Papua's Special Autonomy policy. This research provides theoretical contributions to public policy development, particularly in the context of implementing asymmetric decentralization and culture-based development policies.

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

Vocabulary acquisition is a fundamental component of English language learning because it enables students to comprehend texts and develop broader communication skills. In elementary school contexts, however, vocabulary instruction is frequently delivered through traditional teaching practices that are not closely related to students’ real-life experiences. As a result, students often face difficulties in understanding and retaining new vocabulary. One potential approach to address this issue is the integration of local wisdom into learning activities so that the materials become more contextual and meaningful for learners. Therefore, this study aims to examine how the incorporation of local cultural elements can support vocabulary development among elementary school students. This research employed a descriptive qualitative design using a library research method. The data were gathered from various academic sources, including national and international journal articles, scholarly books, and conference proceedings that discuss English language learning, vocabulary development, and the integration of local wisdom in educational practices. The collected data were analyzed through thematic analysis by identifying, comparing, and synthesizing relevant findings from previous studies. The results indicate that the use of local cultural content, such as folklore, traditional practices, and community-based contexts, can significantly support students in understanding and remembering new vocabulary items. Learning materials that reflect students’ cultural backgrounds also contribute to higher levels of learning motivation and classroom participation. In conclusion, integrating local wisdom into English learning can create a more meaningful instructional environment and effectively support vocabulary mastery among elementary school students.

The development of digital media has transformed Islamic da’wah into a digitally mediated form of religious communication, reshaping structures of authority, engagement, and community formation. However, existing research remains fragmented and lacks a comprehensive structural map. This study conducted a Systematic Literature Network Analysis (SLNA) of Scopus-indexed publications on Islamic da’wah via digital platforms from 2016 to 2026. Using PRISMA-based screening techniques and bibliometric methods—including co-authorship, co-citation, and co-occurrence analyses with VOSviewer—the study analyzed 74 peer-reviewed journal articles. The results indicate a significant increase in the number of publications, particularly following the COVID-19 pandemic. The field is structured around four main themes: platform-based engagement strategies, youth identity formation, digital authority and ethics, and the adaptation of prophetic communication principles to the online context. Although Indonesia and Malaysia dominate the research output, the collaborative network remains relatively dispersed. New topics such as the influence of algorithms and AI-supported da‘wah suggest an expansion toward interdisciplinary directions. This study provides the first comprehensive map based on Scopus for research on Islamic digital da‘wah and offers a foundation for future theoretical and empirical development.

Prosocial behavior is an important aspect of adolescents’ social-emotional development that needs to be optimally fostered through early detection efforts to prevent the emergence of social and mental health problems. This study employed a library research method by reviewing various journals and scientific articles related to the early detection of adolescent prosocial behavior. The findings indicate that prosocial behavior is influenced by internal factors such as empathy, emotional regulation, emotional intelligence, self-concept, and religiosity, as well as external factors including family environment, peer relationships, and education. Early detection enables school counselors to design intervention services that are aligned with students’ developmental needs. Therefore, it is essential to implement Guidance and Counseling services through the teaching of prosocial skills, empathy, communication, emotional regulation, conflict resolution training, and the enhancement of students’ self-efficacy. The use of social media to reinforce positive behavior, the provision of positive communication modules, and collaboration among teachers, parents, and the entire school community serve as systematic and sustainable strategies in shaping adolescents’ prosocial character.

The tomb of Ario Damar in Palembang City represents one of the important historical sites for understanding the political, social, and religious dynamics during the transitional period from the influence of the Majapahit Kingdom to the development of Islam in the South Sumatra region. The study of this site employs the historical method through the stages of heuristics, source criticism, interpretation, and historiography, using a qualitative approach. Data were collected through direct observation of the Ario Damar tomb complex and literature studies derived from scientific journals, academic articles, and relevant historiographical works. The analysis indicates that the existence of the Ario Damar tomb not only represents a physical relic of a prominent figure within the governmental structure of Palembang in the fifteenth century but also serves as material evidence reflecting the process of cultural and religious transformation in the region. The tomb site demonstrates historical connections between the political authority of Majapahit, the early development of Islam in Palembang, and the political and cultural relations between Java and Sumatra. In addition to its historical significance, the Ario Damar tomb also holds social and cultural functions as a space of collective memory for the community, which continues to be used as a site of pilgrimage and historical reflection. Therefore, the preservation of the Ario Damar tomb site is essential to maintain cultural heritage while strengthening its role as a source of local historical learning and the development of sustainable historical tourism.

This community service activity aims to improve the First Aid Awareness of students at SMAN 5 Tegal through health education and first aid simulation for accident management. The background of this program is based on the high potential for mild to moderate emergency incidents in the school environment, such as fainting, open wounds, nosebleeds, choking, and seizures, as well as the limited knowledge and practical skills of students in providing appropriate initial assistance. The implementation method consisted of three stages: preparation, delivery of health education using presentations and demonstrations, and hands-on simulation, followed by evaluation through knowledge assessment and skills observation. The participants were 54 students representing three grade levels. The expected outcomes of this activity include an improvement in students’ conceptual understanding and practical ability to perform first aid quickly, correctly, and safely before professional medical help arrives. In addition, this program is expected to foster emergency responsiveness, increase students’ confidence in handling accident situations at school, and contribute to the development of a safer and more prepared school environment. The outputs of this activity include increased knowledge and skill scores, documented implementation, and publication of a community service article in a SINTA-indexed journal.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting Indonesia’s economic development, not only by contributing to economic growth but also by creating employment opportunities. Along with the rapid increase in the number of MSMEs, competition among business actors has become increasingly intense, including in the knitted industry, which requires consistent product quality and efficient production processes. In this context, this community service program is designed to strengthen the competitiveness of MSMEs by improving their understanding and implementation of machine maintenance. Proper and well-planned maintenance practices are expected to reduce the risk of machine failure and minimize product defects. The activities were carried out through a series of socialization sessions, training programs, and technical assistance focused on machine maintenance calculations. The expected output of this program is a community service report that will be further developed into a scientific article and published in the Indonesian Journal of Community Service.

Islamic education in the global era faces various complex problems and challenges, ranging from conventional teaching methods, varying teacher quality, to curriculum unpreparedness in addressing social and technological dynamics. The globalization of information and culture also significantly influences students’ behavior and identity, requiring digital literacy, critical cultural awareness, and resilience in religious values to remain aligned with Islamic principles. This study employs a library research approach with a descriptive qualitative method, analyzing various books and scientific journals related to Islamic education in the global era. The findings indicate that the problems of Islamic education include the gap between traditional methods and 21st-century needs, teachers’ unpreparedness in using technology, and the lack of integration between religious education and contemporary social contexts. Other challenges involve education management, family and community involvement, and policy-making that responds to global changes. To address these issues, recommended solutions include revitalizing an integrative curriculum that combines Islamic values with 21st-century skills, utilizing technology wisely, enhancing teacher competence, strengthening collaboration between schools, families, and communities, and developing media literacy and inclusive pedagogical approaches. Implementing these strategies is expected to produce students who are competent, adaptive, character-driven, and globally competitive without losing their moral and spiritual identity. These findings contribute to the development of Islamic education that is relevant, adaptive, and sustainable in the global era.

This study aims to describe the application of role-playing techniques in group guidance to improve self-confidence in adolescents at Rantepao Christian High School. A descriptive qualitative approach was used with eight eleventh-grade students with low self-confidence, identified through initial observations and interviews. Data were collected through in-depth interviews, participant observation during eight group guidance sessions, and documentation such as student reflection journals. Data analysis followed the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that role-playing techniques were effective in improving students' self-confidence, as evidenced by increased active participation, group speaking skills, and positive self-expression post-intervention. Students were initially hesitant and shy, but after role-playing in social scenarios such as presentations and peer interactions, they showed significant behavioral changes. Supporting factors included a supportive group atmosphere and positive feedback from counselors and peers. This study contributes to guidance and counseling practices in Christian schools, emphasizing the importance of experiential methods such as role-playing for adolescents in the North Toraja community. Practical implications are recommended for guidance and counseling teachers to integrate this technique into student self-development programs.

This article aims to describe the forms of danger, identify the causal factors, formulate strategies, and explain the role of parents in creating safe and inclusive parenting for children with disabilities. Children with disabilities are highly vulnerable to various forms of danger, including physical and emotional neglect, due to a lack of parental understanding and strong social stigma. The method used is descriptive qualitative with a literature review approach, analyzing data from books, scientific journals, and official reports. The results indicate that risky parenting is caused by a lack of knowledge, economic pressure, and insufficient support from the environment and Non-Formal Education (NFE) institutions. The key strategy to overcome this is through strengthening parental education (inclusive parenting classes), collaboration between NFE institutions and the community, and creating accessible and secure learning environments. In conclusion, NFE has a strategic role as a bridge for parents to gain knowledge and support, thus strengthening a safe, loving, and difference-appreciating family environment. This research emphasizes the novelty of NFE’s role in integrated family-community support to ensure optimal development for children with disabilities.

The background of this research is based on the enormous potential of zakat, infaq, shadaqah, and waqf (ZISWAF) as Islamic social finance instruments which, if managed optimally and sustainably, can play a significant role in reducing poverty and promoting comprehensive economic independence among communities amid the ongoing challenges of social inequality. The purpose of this study is to explain the strategic function of ZISWAF in strengthening the community’s economy while emphasizing the urgency of professional, transparent, and targeted management for the improvement of public welfare at large. The research method used was library research, evaluating various literature sources such as books, scientific journals, and relevant previous research reports. The collected data was then analyzed using a qualitative descriptive approach to provide an in-depth understanding of the mechanism of economic empowerment through ZISWAF. Research findings show that ZISWAF plays a crucial role in improving economic welfare through a paradigm shift from consumptive assistance to productive assistance programs. Management oriented towards sustainability and transparency has proven effective in promoting economic ind ependence among low-income communities and significantly reducing poverty rates. The implication of this study confirm that strengthening regulations, digitizing management, and improving public literacy regarding ZISWAF are essential. Management institutions must continue to improve their accountability in order to increase public trust, so that ZISWAF can become a key development in the future.

This kind of research can reveal a purpose, namely to be able to carry out an analysis of the important role of the government together with the community in realizing policies to combat corruption of village funds. It is necessary to understand that village funds have been made one of the government's priority programs in order to increase the level of prosperity of rural communities and village development through the Village Law. Therefore, the purpose of this study is to identify policy solutions provided by the government and the community to prevent corruption of village funds. This study utilizes a literature study method through a qualitative approach that can be used to assess the role of the government and the community in implementing policies to combat corruption of village funds as an effort to uphold the integrity of the village administration system. Meanwhile, the research data sources obtained came from secondary data, which included the collection of scientific journals in the last five years, reading books in the last ten years, reports in the mass media, and government regulations. The findings of this study describe that the Corruption Eradication Commission (KPK) has identified several loopholes that are often exploited by village officials in misappropriating Village Funds. Then there were 98 cases of corruption that caused the state to lose up to Rp. 37.2 billion. This creates an urgency for the government and the community to play a role in creating village regulations that are capable of overcoming corruption of village funds.

Having a child with an intellectual disability requires parents to face greater challenges in parenting, encompassing not only physical needs but also emotional and social aspects. This study aims to explore the resilience of parents of children with intellectual disabilities and the factors that influence it. Parental resilience encompasses the ability to survive, adapt, and thrive despite facing high levels of psychological stress. This study used a narrative literature review method, reviewing 11 international and national journal articles published between 2015 and 2025. The results indicate that psychological stress, such as anxiety, stress, and frustration, is often experienced by parents, but high resilience can mitigate the negative impact of this stress. Factors influencing resilience include the individual characteristics of parents, the characteristics of children with intellectual disabilities, and social and environmental support. Good resilience not only supports child development but also the well-being of parents. Based on these findings, this study suggests the importance of social support and the formation of a community of parents to share experiences and provide emotional support.

Waste management has become a critical issue in achieving sustainable development, particularly in urban areas such as Medan City, where the volume of waste continues to increase each year. This study aims to analyze the optimization of economically valuable waste utilization through recycling activities to support the Sustainable Development Goals (SDGs), using a literature-based approach. The method employed is a literature review by collecting, examining, and comparing previous research from national and international journals related to recycling practices, circular economy principles, and urban waste management. The findings indicate that the utilization of economically valuable waste—such as plastic, paper, metal, and organic materials—can generate economic benefits for communities while improving overall waste management efficiency. The reviewed studies also highlight several key factors influencing recycling success, including government policies, the availability of recycling facilities, public awareness, and collaboration with recycling industries. Optimizing waste utilization has been shown to contribute significantly to various SDGs targets, including waste reduction, improved community welfare, and environmental protection. Therefore, strengthening the recycling ecosystem through multi-stakeholder collaboration is essential for Medan City in promoting sustainable urban development.

The development of modern education demands that teachers play a broader role beyond merely delivering subject matter, including building professional reputation, credibility, and positive influence on students, colleagues, parents, and society. For Christian Religious Education teachers, personal branding has a deeper dimension because they also serve as role models and ambassadors of Christian values. This study aims to describe the formation of personal branding among Christian Religious Education teachers based on spiritual and theological values, as well as its impact on teaching and student character development. The method used is descriptive qualitative through a literature study of books, journals, notes, and relevant reports, with narrative analysis to illustrate the practices and values that shape teachers’ personal branding. The findings indicate that the personal branding of Christian Religious Education teachers is an integration of professional competence, personal integrity, and Christian values, encompassing authenticity, consistency, professionalism, spiritual and moral role modeling, inspirational and communicative abilities, adaptation to technology, and positive relationships with students and the community. Spiritual and theological values such as Christian love, integrity, humility, patience, justice, service, and commitment to God’s Word form the main foundation that strengthens teachers’ credibility, motivates students, and establishes them as living examples of Christian life. Personal branding for Christian Religious Education teachers is not merely an image or popularity, but a real reflection of faith, character, and daily behavior consistent with Christian teachings, thus supporting effective learning, student character formation, and the teacher’s reputation as an authentic, inspiring, and professional educator.  

Physical education in schools is still dominated by the introduction of popular sports, thus limiting students' sports literacy and opportunities for early childhood sports development and development. This condition results in less than optimal development of students' overall potential. This community service activity aims to encourage increased sports literacy, the formation of active lifestyle habits, and the emergence of the embryo of woodball athlete development at the school level. The method used is a library-based community service with data collection techniques through book reviews, scientific journals, research reports, and various relevant literature related to student development, sports development, and the introduction of woodball. The data obtained were analyzed using content analysis techniques to identify patterns, concepts, and relationships between variables. The results of the community service indicate that the introduction of woodball as an alternative sport has significant potential to increase sports literacy, support character development, develop motor skills, and encourage more inclusive and sustainable sports development in the school environment.

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.