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This research examines the perceptions of MSME actors regarding the implementation of MSME tax policies in Indonesia, The aim of the research is to explore in depth the perceptions of MSME actors towards tax policy and identify the factors that influence it. The research method used is qualitative phenomenology, with data collection through in-depth interviews with MSME actors. The research results show a diversity of perceptions, ranging from positive views which see policies as supporting business formalization and opening access to financing facilities, to negative views which see them as an additional burden, especially for businesses with thin margins. Factors that influence perceptions include the level of tax knowledge, business experience, characteristics of the business sector, access to information, and the ability to utilize technology. The research conclusions emphasize the need for a more nuanced and adaptive approach in the formulation and implementation of MSME tax policy. The government needs to consider the diverse characteristics and needs of the MSME sector, increase tax education and outreach, and improve the accessibility of tax information and services. Continuous dialogue between policy makers and MSME actors is needed to develop an effective tax system in increasing state revenues and supporting the growth of the MSME sector.

Adolescence is the age of growth for physical, social, and thinking power for the level of knowledge. They go through a period called puberty, which is when individuals reach sexual maturity. This age is filled with high curiosity and the desire to try something new. Freedom and ease in accessing various content both on social media and the internet can have both positive and negative impacts. Ease of access, one of which is pornographic content, can be easily accepted and viewed by the public, especially teenagers. Pornography addiction in teenagers has the impact of destroying their future.  The main target is cognitive abilities which will then influence the process of thinking, remembering and recalling recorded data stored in the brain. So, this community service activity aims to provide knowledge to 26 students of SMK Negeri 16 Central Jakarta class XIIA about the dangers of pornographic video addiction in teenagers. This activity method uses lecture and question and answer methods. The author conveys the meaning of pornography, types of pornography, influencing factors, the dangers of pornography addiction and the role of nurses in preventing addiction to pornographic videos in adolescents. Students played an active role in the activity process and there was an increase in posttest scores as much as 78% of students answered well. The author hopes that students can apply it in everyday life so as to avoid addiction to pornographic videos.

Cases of bullying in the world of education, especially at the elementary school level, are increasing and becoming a serious concern. This research aims to develop an understanding of bullying in elementary school students through a positive psychology approach, especially in the aspect of emotional intelligence. This study uses an experimental quantitative method with a pre-experimental design and One Group Pre-test–Post-test Design. The sample of this study is 18 MI Miftahul Huda students, who were selected using a simple random sampling technique. The intervention provided involves psychoeducation with lecture and role play methods to improve understanding of bullying, which is measured by emotional intelligence-based knowledge instruments. Data analysis was carried out using the Wilcoxon Test with the help of SPSS. The results of the research are expected to contribute to the prevention of bullying in elementary schools by increasing student awareness and empathy.

In Indonesia, maize has replaced rice as the staple food. However, many farmers fail to achieve optimal maize growth rates and yields because the maize planting techniques developed by them depend only on their knowledge and understanding of the relevant sciences relevant to maize planting. To determine the effect of applying different spacing and planting depths on the growth and yield of maize was the objective of this study. A factorial RAK model with two factors was used in this study. There were three levels of planting distance notation (J) in this RAK: 70 x 25 cm for Planting Distance 1, 70 x 40 cm for Planting Distance 2, and 75 x 50 cm for Planting Distance 3. There were also four levels of planting depth notation (K): 3 cm for Depth 1, 5 cm for Depth 2, 7 cm for Depth 3, and 8 cm for Depth 4. The results showed that it could really affect the growth and yield of corn at the correlation of spacing 75 x 50 cm and depth 5 cm. Farm women also contribute to this activity with their experience and skills because the higher the presence of farm women who contribute will make the results of corn farming higher.

HIV/AIDS is a growing global health issue, with an increasing prevalence of cases among adolescents. Adolescents, as a group vulnerable to risky behaviors, require appropriate education on HIV/AIDS prevention. Health education through technology-based learning media, such as social media, educational videos, and other interactive platforms, holds significant potential in improving adolescents' understanding of HIV/AIDS. This study aims to explore the role of learning media in enhancing adolescents' knowledge and awareness about HIV/AIDS. The community service project was conducted at SMAN 76 Jakarta Timur, involving 75 productive-age adolescents. The activity began with a pre-test to assess initial knowledge, followed by an educational session that included a 20-minute video presentation and material discussion, as well as an interactive discussion. After the session, a post-test was administered to measure changes in participants' understanding and awareness levels. The results showed a significant improvement in knowledge about HIV/AIDS and awareness of the importance of prevention. The use of social media as a primary information source also increased, while conventional media such as television and radio saw a decline. These findings suggest that technology-based learning media can be an effective tool in delivering health education. However, attention must be given to the quality of information to avoid the spread of misinformation, and it is crucial to involve medical professionals and reputable institutions in the creation of educational content.

Strengthening literacy for children is very important, literacy is related to mastery of reading and writing. Lack of attention and instilling literacy from an early age causes a region to experience a low literacy level. The aim of this service activity is to increase understanding and literacy knowledge of coastal children, assist and strengthen children's literacy through playing activities, learning to write and read. This activity is carried out in several stages such as the preparation stage, activity stage, and final evaluation stage. This activity was attended by coastal children. The results that occurred at the activity stage were a lack of knowledge and assistance from families, especially parents, towards children about the importance of literacy for the child's future, resulting in a lack of interest in reading in children. This activity can provide benefits to the community, especially the coastal children of Amal Beach Village, East Tarakan, Tarakan.

Drugs can penetrate all levels of society that do not recognize boundaries of status, age or gender. Drugs have become a part of culture in every country that has not yet eradicated them optimally. In the Indonesian context, the widespread use of illegal drugs among youth is of particular note, because they are human resources for building the nation. In fact, most people start using drugs at a young age. In aspects of life, it seems as if drugs have become a lifestyle for young people. For example, juvenile delinquency - such as free sex, drunkenness which occurs as a result of drug use. Victims of drug abuse are people who are dependent. Dependence is usually motivated by a lack of meaning in life and high levels of stress experienced by drug users. Pastoral counseling services are one of the therapies for their recovery in addition to medical, psychiatric and psychosocial therapy. Through pastoral counseling services, we will have a goal in writing articles, namely those that are characterized by increasing meaning in life and decreasing stress levels. It even brings them to know God better and to live with faith full of hope. This research uses a qualitative method with a literature review using a content analysis approach. And knowledge about how to overcome the meaning of life and stress using an Existential approach. 

The problem in this study is that students of class XI SMK Negeri 1 Tomohon do not get learning guidelines, namely task cards containing basic motion concepts on the kopstand in floor gymnastics. Students lack the opportunity to learn in the realm of knowledge and movement skills; namely the absence of interaction (feedback) as observers and performers of motion in the learning process of basic movements on the kopstand in floor gymnastics. The research method used in this research is the experimental method, the research design used is “Pre-test and post-test randomized control group design”. The population in this study were students of class XI SMK Negeri 1 Tomohon, totaling 194 students. The sample in this study amounted to 40 students. The instrument used was “basic movement ability test on kopstand in floor gymnastics”. The data obtained were tested with the t test with a confidence level of α = 0.05. The conclusions in this study are: tcount = 8.7049 > ttable = 2.0243. Based on the testing criteria, if the tcount is greater than the ttable (tcount> ttable), then H0 is rejected, which means HA is accepted so that “The application of the reciprocal teaching style has a significant effect on increasing mastery of basic movements on the kopstand in floor gymnastics in class XI students of SMK Negeri 1 Tomohon”.

Diabetes mellitus (DM) is a metabolic disease whose prevalence is increasing due to changes in lifestyle, especially among the younger generation, including students. Unhealthy habits such as a high-calorie diet, lack of physical activity, and high levels of stress can increase the risk of developing DM. Currently, DM is the seventh leading cause of death worldwide, with type 2 diabetes mellitus (T2DM) being the largest cause of death. Based on the Southeast Sulawesi Health Profile, DM is ranked fifth out of the ten most common diseases in Southeast Sulawesi with a total of 13,946 sufferers. The increase in the number of people with type 2 diabetes mellitus is a serious global health threat. Therefore, it is important to prevent the prevalence of DM through preventive and promotive actions. One promotional activity that can be carried out is to educate, encourage change and increase knowledge about healthy lifestyles so that the occurrence of disease or bad health conditions in the future can be prevented.

Islam as a comprehensive religion offers life guidelines that not only regulate spiritual aspects, but also social, economic and cultural aspects. In facing the changes that continue to occur in life, both at the individual and societal levels, Islam provides basic principles that can be used as a basis for navigating the challenges of the times. This material examines how Islamic teachings, through the Al-Qur'an, Hadith, and ijtihad, provide guidance on how to respond to dynamic change. The main focus in this discussion is how Muslims can maintain a balance between steadfastness in religious principles and flexibility in facing the progress of the times, without losing their identity as devout people. By prioritizing a deep understanding and relevance of Islamic teachings in a modern context. The aim of this research is to provide insight for Muslims so that they can make Islam a solid guide in facing all forms of change, both in aspects of personal and social life. The method used in this research is a qualitative method, by using books, magazines, articles and journals related to the research theme to collect data, then codify them, and then describe them in this article. The results of this research show that Islam emphasizes the importance of steadfastness in the basic principles contained in the Al-Qur'an and Hadith, which do not change over time. These principles include justice, compassion, moral integrity, and self-development through knowledge and worship. It is hoped that this understanding will be able to strengthen the spiritual, moral and social resilience of Muslims in an increasingly complex and global life.

This study aims to analyze the effectiveness of digital financial management training for Micro, Small, and Medium Enterprises (MSMEs) in Cibatu Village, South Cikarang. In the digital era, the ability to manage finances effectively is key for MSMEs to increase competitiveness in the global market. The method we used in this research is a quantitative approach with an experimental design, where participants were divided into a training group and a control group The results of the study showed a significant increase in digital financial management knowledge and skills after the training. In addition, participants also reported increased confidence in using technology for their business. The findings suggest that this training can be an effective strategy to empower MSMEs, encourage them to adapt to market changes, and expand their business reach at the global level. Recommendations for future research extend to the development of a more comprehensive training program as well as a long-term assessment of the impact of this training on MSME growth

Background: This study highlights the importance of knowledge and information access regarding reproductive health in adolescents, as adolescence is a transitional period susceptible to significant physical, emotional, and social changes. Survey data indicate that the level of reproductive health knowledge among Indonesian adolescents remains low, and access to information is very limited, especially from educational institutions. Objective: The objective of this study is to analyze the relationship between adolescent knowledge levels and access to reproductive health information at SMA Negeri Colomadu. Methods: This study utilizes a quantitative design with a cross-sectional approach. The sample consists of 72 respondents who meet the inclusion criteria with urposive sampling. The research instrument was a questionnaire measuring demographic characteristics, knowledge levels, and access to reproductive health information. A pre-post test data collection technique was applied to assess changes in knowledge following a health information intervention. Results: Bivariate analysis results showed a moderate positive correlation between access to information and reproductive health knowledge, with a Pearson coefficient of 0.550 (p < 0.01). Conclusion: This study demonstrates a significant relationship between information access and reproductive health knowledge among adolescents, where better information access supports improved understanding of reproductive health.

As a nation with a predominantly Muslim population, Indonesia bears a profound responsibility to cultivate Islamic religious education (PAI) that transcends mere knowledge transfer and serves as a means to shape the character of the younger generation. PAI is anticipated to foster a character rooted in the noble values of Islam, as well as to internalize moral and ethical principles as guiding standards in daily life. However, religious education at the school level faces considerable challenges, as conventional teaching methods tend to result in minimal student engagement. This research aims to explore the impact of revitalizing Islamic religious education at Madrasah Tsanawiyah Baitul Arqom on the character development of students. Employing a qualitative approach, this study utilizes interviews, participatory observations, and focused group discussions to gather data. The analysis reveals that the implementation of routine activities, such as dhuha prayers, exemplary teaching by educators, and active learning methods positively contributes to the enhancement of students' discipline, sense of responsibility, and social concern. This research also uncovers a positive correlation between the quality of religious education and the character development of students, thereby underscoring the necessity for innovation within the curriculum and teaching methodologies of PAI. Recommendations are put forth for the development of educational programs that are more responsive to the demands of the times and the aspirations of the younger generation, ensuring that religious education in Indonesia can cultivate individuals who are intellectually astute and morally upright.

The level of knowledge of the patient's family in the Stroke Unit at RSUD dr. Soediran Mangun Soemarso regarding "Prevention of Decubitus in Bedrest Patients in the Stroke Unit of Dr. Soediran Mangun Sumarso Wonogiri Hospital" is still quite low. Therefore, the group carried out PKM health education regarding the prevention of decubitus ulcers in bedrest patients in order to increase the knowledge of the patient's family in the Stroke Unit of RSUD dr. Soediran Mangun Soemarso Wonogiri. The activity target to be achieved from this activity is 100% of patient families in the Stroke Unit of RSUD dr. Soediran Mangun Soemarso Wonogiri who attended the event knew and understood how to prevent decubitus ulcers in bed rest patients.

Abstract. The systems approach is a holistic method used to improve the quality of learning by considering all interrelated elements in an educational ecosystem. This approach emphasizes the importance of synergy between various components, such as curriculum, educators, students, technology, learning environment, and education policy. With a systems approach, the learning process is not only focused on the transfer of knowledge, but also on the formation of critical skills, collaboration, and problem-solving in accordance with the demands of the globalization era. This study aims to analyze the application of a systems approach in improving the quality of learning at various levels of education. The methodology used involves library research studies. It was found that this approach was able to increase student participation, improve learning outcomes, and create an inclusive learning environment. However, the implementation of a systems approach requires consistent policy support, adequate resource allocation, and collaboration between stakeholders. This research emphasizes that a systems approach is not only relevant but also crucial in facing educational challenges in the digital era, making learning more adaptive, effective, and sustainable.

The principles of chemistry learning emphasize that students study chemical concept in a structure and detailed manner. Until now, chemistry lessons are still a big challenge for teachers, because students often experience difficulties when learning chemical concept such as the concept of stoichiometry. This study aims to determine the level of concept understanding and the percentage of students' concept understanding on stoichiometry material using a five tier diagnostic test. The method used in this research is descriptive qualitative. The results showed: (1) the average level of students' concept understanding is classified in the category of lack of knowledge (LK); (2) the average percentage of students who understand the concept (SC) is 13.0% and the sub-concept with the highest percentage of understanding the concept (SC) is Relative Molecular Mass which is 33.0%. Of the 15 questions tested, question number 1 has the highest percentage of understanding the concept (SC) of 33.0%, while for the other 14 questions the average student is classified in the category of lack of knowledge (LK). It can be concluded that students' concept understanding on stoichiometry material is still classified as very low criteria.

Mathematics education in Indonesia faces significant challenges in raising students' awareness of the relevance of mathematics in daily life and the workforce, particularly in the digital era and knowledge-based economy. This study aims to assess the influence of students' awareness of the importance of mathematics in their future careers. Using a quantitative approach, the research collects data from students at various educational levels and analyzes their views on the relationship between mathematics and career development. The results show that students' awareness of the relevance of mathematics in careers, especially in technology, economics, and science, affects their interest and motivation to study mathematics. These findings indicate the importance of increasing awareness through more relevant and technology-based learning approaches to prepare students to face career challenges in the future.  

Students who understand entrepreneurship courses will develop an attitude to achieve achievements, which arises from confidence in themselves. Positive self-confidence is an important element in achieving success and creating satisfaction in line with the knowledge gained. Realizing the importance of students' personal factors, the researcher is interested in exploring the level of students' self-efficacy towards entrepreneurship courses. This study uses a quantitative research method with a causal associative approach, which aims to determine the causal relationship between independent variables (entrepreneurial knowledge and self-efficacy) and dependent variables (entrepreneurial interest). The population in this study is 80 students of the 2021 Stambuk Economic Education at the State University of Medan. The sampling technique used the stratified random sampling method, using the Slovin formula with a significance level of 5%, then the number of samples obtained was 67 people. The results of the study show that entrepreneurial knowledge has a positive and significant influence on students' interest in entrepreneurship. The regression coefficient was 0.527 with a significance value of p = 0.000 (p < 0.05) shows that students who have a better understanding of entrepreneurship tend to have a higher interest in starting a business. Self efficacy, or students' confidence in their ability to achieve goals, does not have a significant influence on entrepreneurial interest. This can be seen from the regression coefficient value of 0.063 and the significance value of p = 0.491 (p > 0.05). This means that even though there is a The positive relationship between self-efficacy and interest, the level of student confidence is not strong enough to directly increase the interest in entrepreneurship. Simultaneously, entrepreneurial knowledge and self-efficacy contribute to students' interest in entrepreneurship. Based on the multiple linear regression test, the model shows that these two variables together can explain the variation in entrepreneurial interest. However, the dominant contribution comes from entrepreneurial knowledge, because this variable has a more significant influence than self-efficacy.

Symptoms that indicate the need for attention for the mother and fetus are known as danger signs of pregnancy. To better recognize early signs of pregnancy risks, expectant mothers should schedule regular check-ups, which can help identify potential complications. Early detection of the risk of complications during pregnancy is also influenced by the mother's knowledge. Mothers' ignorance of signs of pregnancy risk can be influenced by various factors. Apart from the level of knowledge, exposure to information about the danger signs of pregnancy can also influence the mother's knowledge regarding recognizing the danger signs of pregnancy. The aim of this activity is to increase respondents' knowledge about the danger signs of pregnancy. Socialization methods in the form of lectures and questions and answers were used in this activity using leaflets and banner stands. Activity Results: Respondents were very enthusiastic about the material presented and there were several respondents who asked questions. The conclusion of this activity is that the better a pregnant woman understands these warning signs, the more she will be aware of the risks and complications that may occur related to her pregnancy.

Indonesia is a country where the majority of its population works as farmers. One of the occupational health risks that can affect farmers is low back pain. An initial study, based on health data from the Matesih Health Center, found that many farmers in the area under the Matesih Health Center's jurisdiction reported complaints of low back pain. Therefore, efforts need to be made to reduce the risk of low back pain. The Mulyo Farmers' Group is one of the farmer associations in Gugur Village, Matesih District. Socialization is one of the efforts that can be made to increase knowledge about low back pain among the Mulyo Farmers' Group. This research used a pre-experimental design with a one-group pretest-posttest design. The sample consisted of 48 members of the Mulyo Farmers' Group, selected using simple random sampling. The statistical test used was the Wilcoxon Signed-Rank Test. The research activities included a pre-test, socialization about low back pain, and a post-test. The results showed that there was a significant difference in the level of knowledge before and after the socialization about low back pain in the Mulyo Farmers' Group.