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Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

This study is motivated by the suboptimal use of intelligence tests in guidance and counseling services in schools, despite their important role in understanding students’ cognitive abilities as a basis for providing appropriate services. This study aims to examine the utilization of intelligence tests in guidance and counseling services to support the optimization of students’ academic development. The method used is a literature review with a qualitative approach through the analysis of 25 relevant scientific articles published between 2022 and 2026, using content analysis techniques. The results indicate that intelligence tests play an important role in identifying cognitive abilities, supporting the planning of guidance and counseling services, assisting in academic decision-making, and guiding interventions for students’ learning difficulties. In addition, intelligence is also related to academic achievement, although it is influenced by other factors such as motivation and the learning environment. However, the findings also reveal a gap between the theoretical potential of intelligence test utilization and its implementation in practice, which still faces limitations, particularly in the integration of assessment results and the accuracy of interpretation. The implications of this study highlight the need to improve counselors’ competence in the use of psychological assessments and to optimize the systematic use of test results in order to support more effective guidance and counseling services in developing students’ academic potential.

This community service program aimed to improve teachers’ understanding and practical skills in preparing Classroom Action Research (CAR) proposals among senior high school teachers in Semarang City, Indonesia. Classroom Action Research is an essential component of teacher professional development, enabling educators to systematically identify classroom problems, implement pedagogical interventions, and evaluate learning improvement strategies. However, many teachers encounter difficulties in translating classroom challenges into structured research proposals. The program involved 22 teachers from public and private senior high schools in Semarang City and was implemented using a participatory and experiential learning approach integrating theoretical sessions, guided discussion, proposal-writing workshops, and direct mentoring. Training materials covered classroom problem identification, research cycles, proposal structure, formulation of objectives, intervention design, and indicators of success. Program effectiveness was evaluated through direct assessment of participants’ practical outputs. The success indicator was defined as a minimum of 90% of participants being able to prepare an initial classroom action research proposal draft correctly according to the provided guidelines. The results showed that the program successfully achieved its target, with 90.9% of participants able to produce an initial classroom action research proposal draft containing essential proposal components. Participants also demonstrated improved confidence and understanding regarding classroom-based research implementation. This program contributes a practical professional development model integrating research literacy enhancement and hands-on proposal writing practice to strengthen teachers’ reflective teaching and evidence-based instructional improvement capacity.

Debt restructuring and Suspension of Debt Payment Obligations (PKPU) are legal instruments in the Indonesian bankruptcy system aimed at providing legal protection and maintaining a balance of interests between debtors and creditors. In practice, the PKPU process is not only related to the settlement of debts but also involves business continuity, legal certainty, and the stability of the business world. This research aims to analyze the position and optimization of the role of advocates in debt restructuring and the PKPU process in Indonesia, as well as to examine their role in providing legal protection for both debtors and creditors. The research uses a normative juridical method with a legislative and conceptual approach thru the analysis of Law Number 37 of 2004 concerning Bankruptcy and PKPU, Law Number 18 of 2003 concerning Advocates, the Civil Code, as well as various regulations related to the resolution of commercial disputes. The research results show that lawyers hold a strategic position not only as legal representatives in Commercial Courts but also as legal advisors, negotiators, and debt restructuring facilitators who play a role in maintaining the balance of legal protection for the parties involved. The optimization of the role of lawyers is necessary thru the strengthening of professionalism, integrity, business competence, and a business rescue approach so that the PKPU and bankruptcy processes are not misused as tools of business pressure, but rather become means of fair, effective, and legally certain commercial dispute resolution.

This study examines legal protection for victims of criminal offenses from a victimological perspective, emphasizing the position, rights, and needs of victims within the criminal justice system. Victimology, as a scientific discipline, highlights that victims are not merely objects of crime but subjects who are entitled to protection, restoration, and justice. This research employs a normative juridical method supported by a conceptual and statutory approach to analyze existing legal frameworks governing victim protection. The findings indicate that although legal instruments have provided various forms of protection such as restitution, compensation, and psychological assistance their implementation remains suboptimal due to institutional limitations, lack of awareness, and procedural constraints. From a victimological standpoint, effective protection requires a balanced approach between offender accountability and victim recovery, including recognition of victims' rights, access to justice, and comprehensive rehabilitation. Therefore, strengthening regulations, improving institutional coordination, and adopting a more victim oriented justice system are essential to ensure optimal legal protection for victims of criminal acts.

This activity aims to improve the knowledge, awareness, and anti-corruption competency of final-year maritime cadets from all APPI member universities regarding international and national maritime anti-corruption regulations, further strengthening the ethical decision-making abilities of maritime cadets in dealing with corrupt situations in ports and on ships through a simulation approach based on real cases. This activity is designed as a participatory educational workshop with an active and experiential learning approach to adult learning (andragogy), which allows the implementation team to simultaneously collect scientific data on the effectiveness of workshop interventions in increasing participants' anti-corruption knowledge and awareness. The activity is carried out through three main stages that are systematically structured, namely the preparation stage, the implementation stage, and the evaluation and follow-up stage. The results of the activity confirm the effectiveness of the participatory workshop approach based on real case simulations (experiential learning) in significantly increasing knowledge and changing anti-corruption attitudes of maritime cadets in a relatively short duration. Furthermore, cadets have a stronger stock of knowledge, awareness, and moral commitment to deal with corrupt situations in the work environment. It is concluded that the participatory workshop approach based on real-life case simulations is an effective, efficient, and replicable strategy in empowering the next generation of Indonesian seafarers to face the challenges of corruption in the global maritime industry.

The feature video titled “Earning Wages Behind Waste” portrays the lives of a waste picker community in Kampung Pemulung, Jurangmangu Barat, South Tangerang, as a concrete representation of the social dynamics of urban society. This study aims to represent the social reality of waste pickers as part of urban community dynamics through an informative and systematic expository directing approach. The creative process was carried out through three main stages pre-production, production, and post-production which were integrated to produce a coherent, structured, and easily understandable narrative flow for the audience. The expository approach is applied through the use of narration as the primary guiding element to explain the visual context, supported by a logical presentation structure, interviews with informants, and relevant factual data. In the directing process, the author actively organizes the flow of information and integrates visual elements, narration, and interviews to produce a work that is informative, contextual, and educational. Furthermore, cinematographic aspects such as shot variation and camera movement are utilized to support the gradual delivery of information, reinforce visual messages, and maintain objectivity in presentation. The results indicate that the expository approach is effective in presenting the factual reality of waste pickers’ lives and in enhancing audience understanding of their socio-economic conditions in a more comprehensive manner.

This community service activity aims to improve the understanding and skills of teachers at ABA 4 Jayan Borobudur Kindergarten in reporting personal Income Tax Article 21 (PPh 21) using the Coretax application. The main challenges identified include low tax literacy, limited digital competence, and dependence on external assistance in fulfilling tax obligations. This program applied a participatory and practice-based approach involving 15 certified teachers through lectures, demonstrations, hands-on practice, and intensive mentoring. Evaluation was conducted using a pre-test and post-test design, complemented by an observation checklist assessing participants’ ability to log into the system, input data, calculate taxes, and submit reports independently. The results indicate a measurable improvement, where the proportion of teachers able to independently complete tax reporting increased from 40% before the intervention to 80% after the program. In addition, participants demonstrated improved conceptual understanding and increased confidence in using digital applications. These findings confirm that practice-based mentoring is effective in enhancing tax literacy and digital reporting skills. This model can be replicated in similar educational settings to support sustainable tax compliance behavior.

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

Micro and small businesses such as grocery kiosks face various operational risks that can threaten business sustainability; however, most business owners have not yet implemented systematic risk management practices. This study aims to analyze the risk management process at Kios Pelita Harapan, a small business established in September 2023 in Maumere, using a qualitative approach through direct interviews with the business owner. The findings reveal that the risk management process at this kiosk encompasses four stages: risk identification, risk analysis and assessment, risk evaluation and prioritization, and implementation and monitoring. The primary risks identified include stockouts of fast-moving goods, product damage due to short expiry periods, fire hazards, power outages, and theft. The owner addresses these risks through daily stock checking, inventory recording, monitoring customer purchasing patterns, and coordinating with suppliers during emergencies. The application of a simple yet structured risk management approach has been proven effective in stabilizing revenue and maintaining customer trust. This study provides practical implications for kiosk business owners in implementing effective risk management despite limited resources.

Human Resource (HR) management in universities requires a data-driven strategic decision support system. Universitas Pancasila faces challenges in monitoring employee performance, turnover, and training effectiveness due to fragmented data across multiple systems. This study implements a Business Intelligence (BI) system to support HR strategic decision-making. A star-schema Data Warehouse was built by integrating data from SIMPEG, e-Learning, and Payroll systems through Extract, Transform, Load (ETL) processes, yielding 4,217 employee records over 2021–2023. An interactive dashboard was developed to visualize four KPI categories: employee performance, turnover, training, and workforce distribution. System evaluation used the Technology Acceptance Model (TAM) with 35 respondents, achieving a Perceived Usefulness score of 4.21 and Perceived Ease of Use of 4.08 (scale 1–5). KPI results showed overall performance at 78.6%, turnover rate of 8.3%, and training completion at 71.4%. The BI system enabled HR leadership to identify underperforming units and formulate targeted interventions, reducing manual reporting time by 65%.

Employee competency is a strategic factor in improving organizational performance. Rapid changes in the business environment, technological advancements, and increasing demands for professionalism require organizations to ensure that their human resources possess adequate knowledge, skills, abilities, and work attitudes. This study aims to analyze the influence of employee competency on performance using a Systematic Literature Review (SLR) approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. Relevant research articles were identified through a systematic process consisting of identification, screening, eligibility assessment, and inclusion according to predetermined criteria. The selected studies were then synthesized to evaluate the relationship between competency and employee performance across various organizational contexts. The findings consistently indicate that employee competency has a positive and significant influence on performance improvement. Competency, which encompasses knowledge, technical and interpersonal skills, professional attitudes, and individual characteristics, contributes to enhancing work effectiveness, productivity, service quality, innovation, and the achievement of organizational objectives. Furthermore, organizations that continuously invest in competency development through education, training, and continuous learning programs tend to achieve higher employee performance and stronger organizational competitiveness. This study provides comprehensive evidence that competency development is a fundamental strategy for improving organizational performance and offers practical implications for managers and policymakers in designing sustainable human resource development programs.

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Overcrowding or excess capacity in correctional institutions is a serious problem in the criminal justice system in Indonesia. One alternative that could be a solution is the application of social work punishment. Social work punishment offers a more humane approach and does not burden correctional institutions. Aim. This study aims to examine the policy of social work sanctions in Indonesia as an alternative sentencing approach and its potential as a solution to address the issues of overcrowding in correctional institutions. It explores the feasibility and effectiveness of implementing social work penalties within Indonesia’s legal framework, specifically in mitigating prison overcrowding and improving rehabilitation outcomes for offenders. Methods. The research employs a normative juridical approach by analyzing laws, regulations, and relevant literature related to criminal sanctions in Indonesia. In addition, qualitative data is gathered through interviews with legal practitioners, corrections officers, and policymakers to understand the perspectives and readiness of the criminal justice system to implement social work penalties. Comparative analysis with international practices is also included to evaluate the adaptability and potential challenges in Indonesia. Results. Findings reveal that social work penalties can serve as an effective alternative to custodial sentences for non-violent offenders, reducing the burden on correctional facilities. Implementation challenges include the need for regulatory support, coordination among institutions, and public awareness. Nevertheless, social work sanctions show promise in promoting rehabilitative justice, lowering recidivism, and creating a more balanced criminal justice system in Indonesia.

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Project-Based Learning (PjBL) is a relevant instructional approach in vocational education because it emphasizes authentic learning experiences and competency development aligned with industry needs. However, its implementation is often limited to pedagogical practices and has not been systematically integrated with educational management functions. This study aims to analyze the optimization of PjBL in improving vocational students’ competencies through an educational management perspective. The research employed a qualitative literature review approach by examining national and international journal articles, academic books, and educational policy documents related to project-based learning, vocational education, and educational management. Data were analyzed using thematic analysis through categorization, interpretation, and conceptual synthesis. The findings reveal that the successful implementation of PjBL is influenced by competency-based planning, effective organization of learning resources, authentic project implementation, and continuous evaluation through authentic assessment. Institutional readiness, teacher competence, digital technology, and industrial partnerships also contribute significantly to the sustainability of PjBL implementation in vocational education.

Work discipline is a crucial element in improving employee performance, particularly in the Micro, Small, and Medium Enterprises (MSME) sector such as automotive workshops, which often face managerial and structural challenges. This study aims to explore the understanding, implementation, and influence of work discipline on employee performance at Gandi Jaya Motor Workshop, Jombang, within a local context characterized by religious values and informal work culture. The research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically. The findings reveal that work discipline is perceived as a form of personal responsibility driven by leadership example and religious values, rather than by formal systems alone. External factors such as limited infrastructure and the absence of a structured HR evaluation system also affect performance effectiveness. These findings expand the scope of Work Discipline and Employee Performance theories by incorporating social and cultural dimensions as determinants of work behavior. The study concludes by emphasizing the need for a humanistic approach to HR management in MSMEs and recommends further exploration with broader participant coverage and more diverse methodological approaches.

This study investigates the role of motivation and leadership in shaping employee performance, drawing on synthesized findings from prior scholarly research. A qualitative approach employing systematic literature review was adopted. Source materials were gathered from credible academic repositories including national and international journals covering topics of motivation, leadership, and workforce performance. Data were gathered through identification, screening, and critical appraisal of relevant literature, followed by content analysis to surface recurring patterns and relationships. Findings confirm that motivation both intrinsic and extrinsic consistently strengthens employees' work ethic, productivity, and organizational commitment. Effective leadership, meanwhile, fosters a conducive work climate, supplies clear direction, and cultivates employee engagement toward organizational objectives. The two variables function as mutually reinforcing drivers: strong leadership amplifies motivational forces, while a highly motivated workforce is more responsive to quality leadership. Together, they serve as pivotal pillars for sustained performance improvement. This study contributes a comprehensive synthesis of existing evidence that may guide organizations in crafting more effective human resource management strategies.

Industrial dust exposure is a hazardous work environment that can potentially cause respiratory problems in workers, particularly in industrial sectors with production activities that generate high levels of dust particles. This study aims to examine the relationship between industrial dust exposure and respiratory problems in workers through a systematic review. The method used was a qualitative descriptive literature study of scientific articles from 2021-2026 obtained through Google Scholar based on inclusion and exclusion criteria, then systematically analyzed. The results of the study indicate that most studies found a significant relationship between dust exposure and respiratory problems, especially in work environments with dust levels exceeding the threshold limit (TLV). Common symptoms include coughing, shortness of breath, phlegm production, and decreased lung function. In addition to dust levels, other factors such as duration of exposure, length of service, smoking habits, and the use of personal protective equipment (PPE) also play a role in increasing the risk. However, several studies showed insignificant results, which are suspected to be influenced by the use of proper PPE and an effective work environment control system. These findings confirm that dust exposure is a significant, multifactorial risk factor, necessitating comprehensive control efforts through a hierarchy of controls, environmental monitoring, and regular health checks to prevent long-term impacts on worker health.

Human resource management (HRM) plays a crucial role in improving the quality of da’wah programs in mosques. This study aims to analyze the implementation of HRM in managing da’wah programs at Masjid Raya Pematang Siantar, as well as to identify obstacles and solutions to improve the effectiveness of da’wah activities. The research used a qualitative approach with interview, observation, and documentation techniques. Informants consisted of mosque administrators, preachers (da’i), and active congregants. The results showed that HRM in the da’wah programs already has a fairly clear organizational structure, but several aspects still need improvement. The recruitment of preachers is still conducted informally without clear competency standards, and there are no specialized training programs for preachers. Congregational participation also remains fluctuating. Another weakness is the minimal use of technology in disseminating da’wah information, as promotion is still carried out conventionally without optimizing digital platforms. In addition, limited funding and the lack of professional management personnel are major challenges. Solutions that can be implemented include improving preacher recruitment and training systems, utilizing technology in da’wah dissemination, and optimizing financial management through effective fundraising strategies. With better HRM implementation, da’wah programs at Masjid Raya Pematang Siantar are expected to operate more professionally and provide broader positive impacts on society