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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.

This study examines the pedagogical transformation of Islamic Religious Education (PAI) teachers in realizing gender-equitable and inclusive learning. Ideal PAI teacher pedagogy encompasses not only content mastery but also pedagogical competence and social sensitivity capable of responding fairly to learner diversity. This study identifies that traditional teacher-centered, rote-oriented pedagogy with minimal gender awareness constitutes a primary barrier to creating equitable learning environments. The required transformation includes developing cooperative learning strategies, eliminating gender bias in classroom interactions, differentiating instruction according to student needs, and using inclusive stereotype-free teaching materials. The theological foundation of Islam affirms that human dignity regardless of gender as emphasized in QS. Al-Hujurat: 13 aligns with inclusivity values in education, making this transformation an authentic manifestation of the rahmatan lil'alamin principle rather than a deviation from Islamic values. Despite ongoing challenges including entrenched patriarchal culture, limited gender literacy, insufficient inclusive teaching materials, and social resistance, this pedagogical transformation carries broad implications for improving learning quality, strengthening tolerance, and enhancing PAI teacher professionalism in Indonesia.

Telemedicine is a technology-based healthcare innovation that can improve access and efficiency. The quality of service provided by human resources (HR) plays a crucial role in determining patient satisfaction. This study aims to analyze the influence of HR service quality on patient satisfaction among telemedicine users. The method used was a literature review using a qualitative descriptive approach through analysis of scientific articles from various databases published between 2020 and 2025. The results indicate that HR service quality significantly influences patient satisfaction, particularly through aspects of reliability, responsiveness, assurance, empathy, and effective communication. Patient satisfaction is also influenced by ease of access, time efficiency, and trust in the services provided. However, limitations such as the lack of in-person physical examinations remain a challenge in the implementation of telemedicine. Therefore, improving HR competency, particularly in digital communication and technology utilization, is essential to improving the quality of telemedicine services. Therefore, HR service quality is a key factor in increasing patient satisfaction and the successful development of digital healthcare services.

Student character building is an important goal in the education system, particularly in Christian Religious Education (CRE) which emphasizes not only cognitive aspects but also the development of moral and spiritual values. However, various character issues such as low discipline, responsibility, and social awareness remain challenges in the school environment. Therefore, a learning strategy is needed that can integrate Biblical values contextually into the educational process. This study aims to analyze learning strategies based on Matthew 11:28–30 in shaping student character at SMP Negeri 1 Moro’o, West Nias Regency. This study uses a qualitative approach with descriptive methods. Data were collected through observation, in-depth interviews, and documentation involving Christian Religious Education teachers and students. The results of the study indicate that the values contained in Matthew 11:28–30, such as love, humility, gentleness, and peace of mind, can be implemented through contextual learning strategies, teacher role models, and reflective learning. The implementation of these strategies contributes to student character building, especially in improving attitudes of discipline, responsibility, and concern for others. The novelty of this research lies in the development of a learning strategy framework based on theological analysis of Matthew 11:28–30 which is practically integrated into Christian Religious Education learning to shape students' character.

This study aims to determine the implementation process of the talaqqi method in teaching tajwid in Islamic Religious Education subjects and the obstacles encountered in its implementation at SD Negeri 57 Buton. This research used a qualitative approach with descriptive research type. The subjects of the study were Islamic Religious Education teachers and 23 fifth grade students. Data collection techniques included observation, interviews, and documentation. Data analysis techniques consisted of data reduction, data display, and conclusion drawing. The results showed that the implementation of the talaqqi method was carried out through several stages: the teacher first demonstrated the correct recitation of the Qur'an, students listened carefully, and then students imitated the recitation both collectively and individually. The talaqqi method helps teachers directly correct students' recitation mistakes, thereby improving students' tajwid skills. The obstacles found include differences in students' Qur'an reading abilities, limited learning time, and lack of practice at home. To overcome these obstacles, the teacher provided additional guidance and motivated students to practice reading the Qur'an more frequently.

Limited competence among teachers in systematically managing scientific references remains one of the main challenges in producing high-quality scientific writing. This community service activity aims to enhance the competence of Biology MGMP teachers in Sidoarjo in reference management through a Smart Referencing approach using the Mendeley application as a Reference Management System. The methods employed include training sessions, hands-on practice, and mentoring in the use of Mendeley, covering installation, library management, and the automatic integration of citations and bibliographies into scientific documents. The evaluation of the activity was conducted through questionnaire distribution to measure participants’ improvement in understanding and skills. The analysis results indicate that several technical aspects, such as the use of the Mendeley plugin in Microsoft Word (score = 3.40) and the overall ease of use of the application (score = 3.00), fall into the high category on a maximum scale of 4. This suggests that although the application is perceived as useful, there is still a need for initial adaptation in its usage. Furthermore, the overall mean score of all questionnaire items is 3.74, with a satisfaction index of 93.5%, which falls into the very high category. These findings indicate that the Mendeley-based Smart Referencing training received very positive responses and was effective in improving participants’ understanding and skills in reference management for scientific writing.

Merdeka Belajar Kampus Merdeka (MBKM) is a new policy that aims to improve student’s soft skills and hard skills before entering the workforce. The purpose of this study was to explore the perceptions od Universitas Andalas students participating in MBKM on the development of soft skills. This research was conducted using qualitative research methods with grounded theory design. The sampling technique used purposive sampling and obtained 18 informants from 14 faculties at Universitas Andalas. Data were obtained through focus group discussions with informants who had signed an informed consent sheet. The results showed that the perceptions of students who participated in MBKM activities could develop student’s soft skills. Merdeka Belajar Kampus Merdeka program has a positive impact on improving the ability of solve problems, critical thinking, communication, team work, creativity, time management, and leadership. Obstacles that students get when participating in MBKM activities and can hinder the development of soft skills include information discrepancies, difficulty converting credits, lack of socialization to students, unsynchronized technical guidelines, and limited use of language.

Adolescence is an important transitional period characterized by the maturity of the reproductive organs.In coastal areas such as Suppa District, lack of access to scientific information increases the risk of inappropriate sexual behavior among adolescents.The PkM aims to increase students' understanding of reproductive anatomy and physiology, provide prevention education related to sexually transmitted diseases,early pregnancy, promiscuity, and encourage the implementation of a clean and healthy lifestyle.The target of this activity was students in grades VIII and IX of SMP Negeri 2 Suppa, Pinrang Regency,South Sulawesi Province, with the number of participants reaching 60 people.The implementation method was carried out with an active participatory approach, including filling out a pre-test questionnaire,delivering material through interactive lectures with the help of multimedia presentation slides and booklets, Focus Group Discussion  to overcome participants' awkwardness,and ending with filling out a post-test.The success of the program was evaluated based on knowledge improvement through a structured questionnaire instrument.The results of the evaluation showed a significant increase in the average student understanding by 45.0%,from the average pre-test score of 43.3% to 88.3% in the post-test. The highest increase in knowledge was recorded in the STD prevention and promiscuity categories, from 35.0% to 85.0%.This activity has proven effective in improving students' objective medical understanding and correcting false myths in society.As a further tactical step, it is recommended that schools activate School Health Unit  in collaboration with local health centers and form peer counselors guided by BK teachers to maintain the sustainability of the positive impact of the program.

Prolonged outpatient waiting time remains a major challenge in public hospitals and reflects inefficiencies in service process management. Internal medicine clinics are characterised by high service complexity and patient volume, making them particularly vulnerable to process waste that contributes to extended waiting times. Objective: This study aimed to develop an outpatient service flow model based on the Lean Hospital approach to reduce waiting time in the internal medicine clinic of RSUD Balaraja. Methods: A qualitative case study design was employed. Data were collected through direct observation of outpatient service processes, document review, and Focus Group Discussions (FGD) with relevant stakeholders. Process analysis was conducted using Value Stream Mapping (VSM) to identify value-added and non–value-added activities, while Fishbone Diagram analysis was applied to explore the root causes of process inefficiencies. All findings were integrated to develop a future-state outpatient service flow model. Results: The findings indicate that prolonged outpatient waiting time is primarily influenced by inefficient service flow design, repetitive administrative processes, and weak coordination among service units. The proposed service flow model demonstrates a more streamlined, integrated, and patient-centred process, with potential reductions in waiting time through systematic waste elimination and process improvement. Conclusion: The Lean Hospital approach provides an effective framework for developing outpatient service flow models in public hospitals. The proposed model offers a practical basis for improving outpatient service efficiency in complex clinical settings such as internal medicine clinics.

This study was designed to measure the extent to which employee benefits influence employee performance within the Regional House of Representatives of Mamasa Regency office environment. The research employed an associative quantitative approach and involved all 51 employees as research subjects using a saturated sampling technique. Data were collected through questionnaires, direct observation, and document analysis, then processed using multiple regression analysis assisted by SPSS version 25. The findings revealed that employee salaries and benefits have a positive and significant effect on employee performance, with a significance value of 0.017 < 0.05. The regression analysis also showed that both variables provide a significant influence on employee performance, indicated by an F-count value of 67.260, which is greater than the F-table value of 3.19. In addition, the coefficient of determination value of 0.784 indicates that 78.4% of the variation in employee performance can be explained by employee income and benefits. These findings demonstrate that adequate employee compensation is a crucial factor in encouraging higher motivation, improving work productivity, and supporting better employee performance within the organization.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

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 aims to design and develop a web-based New Student Admission System (PPDB) Website at MIS Chairul Bariyyah Medan Krio to overcome the limitations of manual registration systems. The method used is Agile, as it supports iterative, flexible, and adaptive system development according to user needs. Data collection techniques include observation, interviews, literature study, and documentation. The system is developed using the Python programming language with the Django framework and MySQL database. The results show that the developed system improves the efficiency of the registration process, minimizes data recording errors, and facilitates real-time management of applicant data. In addition, the Website also serves as an information and promotional medium for the school that can be accessed anytime. Based on Blackbox testing and User Acceptance Test (UAT), the system is proven to run well and is easy to use. Therefore, this web-based PPDB system is effective in improving the quality of Administrative services at MIS Chairul Bariyyah.

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.

This study aims to describe the implementation of supervision management as an effort to improve the quality of education at SMAN 1 Panyabungan. Supervision is one of the functions of education management that plays an important role in improving the quality of the learning process, teacher competence, and the effectiveness of school management. This study uses a qualitative approach with a descriptive method. Data was obtained through observation, interviews, and documentation involving school principals, teachers, and education staff. The results of the study show that supervision management at SMAN 1 Panyabungan is carried out through the stages of planning, implementation, evaluation, and follow-up in a structured manner. The planning stage is carried out by preparing a supervision program according to the needs of the school, implementation is carried out through monitoring and teacher coaching activities, evaluation is carried out by assessing the results of supervision, while the follow-up is in the form of continuous improvement and development. Supervision activities have been proven to have a positive impact on improving teacher professionalism, learning quality, and achieving educational goals in schools. These findings confirm that effective supervision management can be one of the important strategies in improving the quality of education in a sustainable manner, while strengthening the role of school principals as quality improvement-oriented educational leaders.

Poverty in Indonesia remains an unresolved social problem and poses a structural challenge to the government. Improving the quality of life of vulnerable communities requires deeper intervention. Therefore, to assist and improve the quality of life of vulnerable communities, the government has launched various assistance programs, one of which is the Family Hope Program (PKH). The Family Hope Program (PKH) is present not only to support the community's economy but also encourages behavioral changes in PKH beneficiaries, particularly in the context of children's education, maternal and toddler health, and protection for vulnerable groups. This program is implemented in various areas of Surabaya City, one of which is the Sidotopo Village, Semampir. In this area, there are still underprivileged groups. The PKH program has significantly assisted beneficiaries in the Sidotopo area in improving their socio-economic welfare. The purpose of this evaluation is to describe the implementation of PKH in terms of effectiveness, equity, targeting accuracy, and the impact of program implementation on beneficiaries in the Sidotopo area. This evaluation uses data collection techniques based on observations and interviews with PKH mentors and PKH beneficiaries in the Sidotopo Village, as well as documentation studies. Based on the research results, it is clear that the implementation of the Family Hope Program (PKH) in Sidotopo has been effective, equitable, and well-targeted in improving the welfare of its residents. This is evident in the decline in poverty rates and increased access to education and healthcare.

Background:Reproductive health education plays a crucial role, particularly for adolescents with disabilities, in maintaining their reproductive health. One effort to reduce menstrual-related problems is by developing hygienic behaviors. Menstrual personal hygiene refers to individual cleanliness practices aimed at maintaining, preserving, and improving personal hygiene and health to achieve physical and psychological well-being through the implementation of hygienic actions during menstruation. Objective; This study aimed to identify factors associated with menstrual personal hygiene behavior among adolescents with disabilities as part of long-term care. Methods:This study employed a correlational analytic design with a cross-sectional approach. The sample consisted of 36 respondents, selected using a total sampling technique. Data were collected using a questionnaire. Data analysis was conducted using bivariate analysis with the Chi-square test. Results: The results showed that variables significantly associated with respondents’ menstrual personal hygiene behavior were knowledge (p-value = 0.018), family support (p-value = 0.003), and adequacy of facilities and infrastructure (p-value = 0.003). Meanwhile, self-motivation was not significantly associated with menstrual personal hygiene behavior (p-value = 0.124). Conclusion: Therefore, nurses and healthcare providers are encouraged to enhance reproductive health education, involve families, and promote the provision of disability-friendly facilities to support long-term care for adolescents with disabilities.

The furniture industry is a strategic sector in the regional economy, including in Sikka Regency, East Nusa Tenggara, where the JeparaWaidoko furniture business owned by Mr. Agus Komarudin has been operating since 2010. In running its business, Mebel JeparaWaidoko faces various operational risks that have the potential to disrupt production continuity, employee safety, and financial stability. This study aims to comprehensively analyze the risk management process at this business, including risk identification, risk analysis and assessment, evaluation and prioritization, and implementation and monitoring of risk controls. The method used was descriptive qualitative, using in-depth interviews with the business owner and field observations. The study identified three main risks: the risk of flooding, the risk of workplace accidents due to the use of production machinery, and the risk of rising raw material prices. All three are categorized as high-priority risks requiring planned and systematic management. These findings indicate that risk management practices at Mebel JeparaWaidoko remain informal and intuitive, despite the implementation of simple control measures. This study recommends formalizing an ISO 31000-based risk management system, improving occupational health and safety programs, and diversifying raw material suppliers as medium-term strategic steps

Although cryptographic security is often the main concern in e-voting system development, practical implementation failures are frequently associated with poor user interfaces that increase cognitive load and voting errors. This study evaluates the effectiveness of User-Centered Design (UCD) interventions in improving usability and voter confidence in an e-voting system. A one-group pretest-posttest design was applied to 36 respondents representing novice voters. Usability was measured using the System Usability Scale (SUS) before and after the interface redesign. The intervention focused on visual hierarchy, navigation consistency, status visibility, and error prevention. The results show a statistically significant improvement, with the mean SUS score increasing from 69.10 in the marginal category to 95.76 in the excellent category. The paired sample t-test produced t(35) = -7.3441 with p < 0.0001, while Cohen's d reached 1.2130, indicating a large practical effect. The standard deviation also decreased from 21.98 to 3.09, demonstrating a more consistent user experience. These findings indicate that interface optimization is essential for strengthening accessibility, voting accuracy, and user trust in digital democracy systems.

Human resources (HR) are an important factor in determining the success of a business because they play a role in increasing productivity, service quality, and company competitiveness. In an era of increasingly intense business competition, companies are required to have a competitive, professional workforce that is capable of adapting to technological developments and customer needs. This paper aims to identify competitive human resource development strategies at Helen Cempaka Bakery and their impact on business progress. The method used in this paper is a descriptive method with a literature study approach and observation of the business conditions at Helen Cempaka Bakery. The results of the discussion show that human resource development strategies at Helen Cempaka Bakery are implemented through job training, guidance and supervision, motivation, improvement of work discipline, teamwork development, and the use of modern technology and equipment. In addition, indicators of competitive human resources include ability, expertise, knowledge, and good work attitudes. Human resource development has a positive impact on improving employee performance quality, business productivity, service quality, and customer satisfaction. Therefore, continuous human resource development is highly necessary so that Helen Cempaka Bakery can maintain competitiveness and continue to grow amid business competition.