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Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Background: One way to improve human quality, especially for school-aged children, is by providing nutritious snacks that can meet nutritional needs during learning activities. In Indonesia, many snacks are available in school environments, but many of them are unhealthy when viewed from the color and ingredients used. Community Service Objective: Provide health education about healthy snacks. Method: The method used in this community service activity is lecture and question and answer, to provide an understanding of the importance of choosing healthy snacks for school-aged children. Results: Providing education about healthy snacks increased the understanding of children at MIN 25 Aceh Besar. Children responded well and several students asked questions related to the material about healthy snacks presented. Conclusion: The understanding of MIN 25 Aceh Besar students about healthy snacks increased after participating in the counseling activity. Students showed a higher interest and awareness of the importance of choosing healthy snacks for their health. Keywords; Health Education, Healthy Snacks

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

This community service aims to provide understanding and skills in using comics and AR media as well as understanding biology material by high school students. The community service was carried out at SMA Negeri 1 Raja Ampat involving 43 students. Measurement of student responses using a questionnaire with six statements on a scale of 1 - 4. The measurement data was calculated to obtain the average score and percentage of student responses. The results of the community service show that the average total score is 86.53 which indicates that overall the student response is very good to the community service activities that have been carried out. Student responses are dominated by agree and strongly agree. The largest percentage of disagree, namely 23.26%, is shown by students, especially in the statement that AR applications can be run easily, but the average total score still reaches the good category for this statement. The community service has provided students with an understanding of how to learn biology in an interesting way and provides benefits to improve their understanding. Students agree that the material presented adds to their insight regarding comics and AR, are able to install AR applications on their mobile devices, improve their understanding of biology material, is interesting and provides benefits for them.

Solid waste management in Makassar City constitutes a strategic issue that extends beyond technical and administrative concerns to encompass legal, ethical, and socioreligious dimensions. Although the local government has established regulatory frameworks and policy instruments for waste management, empirical conditions reveal a persistent gap between legal norms and their implementation, as reflected in high waste generation rates, weak source segregation, limited public participation, and increasing pressure on landfill capacity. This study aims to analyze the effectiveness of waste management in Makassar City from the perspective of Islamic law and to examine the potential integration of Sharia principles in strengthening sustainable environmental governance. The research employs a qualitative approach with a descriptive-analytical design based on policy analysis, literature review, and theoretical synthesis of Islamic legal doctrines, particularly maqāṣid al-sharīʿah and fiqh al-bī’ah. The findings indicate that, despite the existence of adequate local legal instruments, waste management practices remain ineffective due to insufficient internalization of ethical values, weak law enforcement, and limited behavioral change within society. From the perspective of Islamic law, these conditions demonstrate the incomplete realization of the principles of amanah (trust and responsibility), maslahah (public interest), and the prevention of harm (lā ḍarar wa lā ḍirār) in both governmental practice and public conduct, thereby undermining the objectives of protecting human life and the environment. The implications of this research highlight the importance of synergizing positive law and Islamic legal principles to promote environmentally sustainable governance oriented toward long-term public welfare.  

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

This study aims to examine the strengthening of school literacy culture through the establishment of a Literacy Corner at SMPN 4 Mangarabombang as a strategy to enhance students’ reading interest and engagement in literacy activities. The research problem arises from students’ low reading intensity and the limited availability of literacy-supporting facilities at school. A qualitative descriptive method was employed, utilizing observation, interviews, and documentation as data collection techniques. The findings indicate that the Literacy Corner significantly improves students’ access to reading materials, fosters more consistent reading habits, and creates a more conducive learning environment. Moreover, the involvement of teachers and students in managing the Literacy Corner strengthens their sense of ownership and increases active participation in school literacy activities. By facilitating a space dedicated to reading, the initiative addresses the challenges related to the scarcity of resources and encourages students to make reading a regular activity. Teachers also reported increased student motivation and engagement in literacy programs, which translates into greater academic performance. These results highlight that establishing a Literacy Corner is an effective and strategic approach to reinforcing school literacy culture. Furthermore, it can serve as a model for other schools aiming to enhance their literacy programs and improve student engagement in reading activities.

This article explores the implementation of a Community Service Program (KKN) carried out by students from the Faculty of Teacher Training and Education at Unismuh Makassar with the objective of improving reading and writing skills among students at SMP Negeri 2 Galesong. The KKN activities were specifically designed to strengthen literacy development through various programs, including the cultivation of daily reading habits, the establishment of literacy corners in classrooms, and creative writing training aimed at encouraging students to express ideas in written form. This study employed a descriptive qualitative approach, with data collected through direct observation, interviews with teachers and students, and documentation of literacy activities. The results indicate a significant increase in students’ interest and motivation in reading activities, as well as more active participation during literacy sessions. In addition, students demonstrated improvement in the quality of simple written texts, particularly in terms of idea organization and expression. Overall, the implementation of the KKN program proved effective in supporting the development of a positive literacy culture and enhancing students’ basic literacy skills within the school environment.

Participatory village development planning is often treated as a technical-administrative routine. In practice, however, planning is inseparable from political dynamics that shape who participates, whose interests prevail, and how scarce resources are allocated. This community empowerment program (PKM) in Kedung Udi Village, Trawas District, Mojokerto Regency, East Java, aimed to strengthen village governance by enhancing the capacity of village officials and community representatives to design and facilitate participatory planning while explicitly addressing the political dimension of planning. The main intervention was a workshop conducted on 22 August 2025, preceded by coordination and situational observation. Workshop modules emphasized: (1) planning as a political decision; (2) navigating dual arenas: formal (Musdes/Musrenbang and RPJMDes, RKPDes, APBDes) and informal (elite networks and gatekeeping); (3) multi-level contestation and policy alignment; and (4) practical tools, including power–interest mapping, programmatic agreements, program tagging for alignment with district planning documents, and transparency/anti elite capture mechanisms. The program resulted in improved participant literacy regarding power relations in planning and produced a follow-up action plan oriented toward institutional advocacy, continuous social control, and routine capacity reinforcement through a university and village partnership.

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP Nasional 2023) has brought significant changes to the national penal system, particularly in the regulation of sanctions imposed on children who commit criminal offenses. Children as offenders constitute a special legal subject who require a sentencing approach oriented toward protection, guidance, and rehabilitation. This study aims to analyze the regulation and concept of sentencing for children under the perspective of the KUHP Nasional 2023 and to assess its conformity with the principles of child protection and the objectives of the juvenile justice system in Indonesia. This research employs a juridical descriptive method using statutory and conceptual approaches through a literature review of primary, secondary, and tertiary legal materials. The findings indicate that the KUHP Nasional 2023 normatively accommodates a more humane sentencing approach by emphasizing the objectives of punishment and providing non-custodial sanctions and rehabilitative measures. However, these provisions remain general and have not been explicitly integrated with restorative justice principles as stipulated in the Juvenile Criminal Justice System Act. Therefore, regulatory harmonization and consistent implementation are necessary to ensure that sentencing for children truly reflects the best interests of the child and the rehabilitative goals of the juvenile justice system.

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

This study aims to evaluate the impact of role-playing methods on learning interest and number concept mastery in 4-5-year-old children at TK Inomata, Suwawa Selatan District, Bone Bolango Regency. The approach used is a quantitative experimental method with purposive sampling of 8 children, and data collection was carried out through observations of aspects such as enjoyment, focus, activity, and enthusiasm, using a 1-4 scale. The results show that the average learning interest score using the traditional method was only 5.86 (low category), with details: enjoyment 1.71, focus 1.29, activity 1.29, and enthusiasm 1.57. In contrast, the role-playing method of trading/store games showed an average score of 13.86 (very good category), with details: enjoyment 3.57, focus 3.43, activity 3.29, and enthusiasm 3.57. This significant improvement indicates that the role-playing method is more effective in creating interactive, enjoyable, and contextual learning, as well as supporting number comprehension through everyday activity imitation and social skill development. It is recommended to routinely apply this method in early childhood education (PAUD) with adequate teaching aids, as well as involve parents to support the holistic development of children during the golden age.

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

The rapid development of digital technology and the increasing demand for entrepreneurial competence in higher education require students to possess adequate digital literacy and financial literacy, as well as obtain continuous institutional support to shape and strengthen their entrepreneurial interest. This study aims to empirically analyze the influence of digital literacy, financial literacy, and institutional support on the entrepreneurial interest of students in the Islamic Business Management Study Program at the Faculty of Economics and Islamic Business, UIN Raden Mas Said Surakarta. A quantitative approach was used, involving 75 respondents selected through accidental sampling, while the research data were analyzed using multiple linear regression. The results of the study indicate that all three independent variables have a positive and significant effect on students' entrepreneurial interest, with the model contributing 42.7%. These findings highlight the importance of integrating digital competencies, effective financial management, and a supportive campus ecosystem to foster students' entrepreneurial intentions. This study provides practical implications for higher education institutions to strengthen curricula, learning facilities, and mentoring programs aimed at developing young, digitally-driven, and sustainable entrepreneurs.

Natural fibers continue to attract the interest of researchers to develop them as composite reinforcements in automotive and non-construction building interior applications. Basically, natural fiber-reinforced polymer composites are not suitable for applications exposed to heat. Investigating changes in mechanical properties due to temperature increases, this research is very important to conduct. The addition of filler (CaCO3) is known to improve the performance of natural fiber-reinforced polymer composites. This study investigates the physical, mechanical, and thermal properties of polyester composites reinforced with waru fibers with CaCO3 powder filler. The composites were fabricated using the hand lay-up method with a volume fraction of 30% waru fibers and CaCO3 powder with a volume fraction of 0-10%. The density of the polyester composite increased from 1.42 to 1.68 and 1.87 g/cm3 as the volume fraction CaCO3 0-10%. The results of dynamic mechanical analysis (DMA) testing of the polyester composite showed that parameters such as loss modulus, storage modulus, and tan delta also increased with increasing CaCO3 content. Thermogravimetric analysis (TGA) testing also showed increased thermal resistance after the addition of 5% (wt) (STL) and 10% (wt) (ZMB) with a residual combustion of 6.54% and 7.89% for each STL and ZMB composite, respectively. Compared to the TKO composite, it had the lowest combustion residue of 3.61%. Tensile strength and elastic modulus showed the same trend, namely an increase, while the elongation of the composite decreased with the addition of CaCO3 powder. The overall test results showed that polyester composites reinforced with CWf fibers and CaCO3 fillers were suitable for automotive and building interior applications.

This study aims to determine the effect of using number puzzle media on the ability to recognize number symbols in early childhood at Kihajar Dewantoro VI Kindergarten. The background of this study is based on the importance of concrete and interesting media in supporting early mathematics learning, especially the introduction of number symbols in children aged 4–5 years. The study used a quantitative method with a quasi-experimental design through a comparison between conventional learning and learning using number puzzle media. Data were collected through observations of aspects of the ability to recognize number symbols and match numbers. The results showed that the average ability of children in conventional learning only reached a score of 6, while learning using number puzzle media increased significantly to a score of 13.1. These findings indicate that number puzzles can make children more focused, enthusiastic, and easier to understand number symbols in a concrete and meaningful way. Thus, number puzzle media is proven to be effective in improving the ability to recognize number symbols in early childhood and can be used as an alternative mathematics learning media in PAUD.

The rapid development of information technology encourages the use of digital media as an educational tool in the health sector, particularly for pregnant women. One of the problems faced by Klinik Bidan Rima Pondok Meja is the limited use of conventional educational media, such as books and posters, which are considered less attractive and difficult to understand. This study aims to design and develop an Android-based Augmented Reality (AR) application as an educational medium for nutrition and fetal development for pregnant women. The application presents three-dimensional (3D) visualizations of fetal development from week to week, along with information on nutritional needs during pregnancy. The system development method used in this research is the Prototype model, while the Augmented Reality technology applies marker-based tracking. The development tools used include Unity, and Blender 3D. The result of this study is an Android-based AR application prototype that provides interactive and easily understandable information about fetal development and maternal nutrition. This application is expected to increase learning interest and understanding of pregnant women in maintaining a healthy pregnancy at Klinik Bidan Rima Pondok Meja.