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In the education system, learning evaluation plays a fundamental role in measuring students' academic competency achievement. This study was designed to comprehensively examine the importance of high-quality learning instruments and the strategic role of assessment frameworks in ensuring the instrument's alignment with the formulated learning objectives. A qualitative, descriptive approach based on a literature review was used. The study's findings indicate that assessment frameworks serve as a framework or blueprint capable of validly and reliably mapping competencies, material coverage, and assessment weighting. Systematic implementation of assessment frameworks has been proven to increase the transparency and accountability of evaluations, while also supporting educators in integrating Islamic values ​​into the context of Islamic Religious Education (PAI). However, its implementation still faces obstacles, including limited teacher competency in developing Higher Order Thinking Skills (HOTS)-based questions, as well as constraints related to time and resource availability.

This study focuses on examining the effect of using the cooperative learning model type Teams Games Tournament (TGT) assisted by Kahoot in optimizing students’ problem-solving skills. The research method applied was Classroom Action Research (CAR), conducted through several cycles with stages including planning, action implementation, observation, and reflection. The subjects of this study were students of class X.B at SMA Negeri 2 Singaraja. The results of the study indicate a significant improvement in students’ problem-solving abilities after the implementation of the TGT model assisted by Kahoot. In cycle II, the students’ average score reached 88.15, with a learning mastery level of 84.21%. Therefore, it can be concluded that the majority of students had met the minimum learning mastery indicators. In addition, the learning process became more active, interactive, and enjoyable, which increased student engagement in the classroom. In conclusion, the cooperative learning model Teams Games Tournament (TGT) assisted by the Kahoot application has a positive impact on improving students’ problem-solving abilities. Therefore, the use of game-based digital learning models and media is recommended to enhance the quality of both the learning process and learning outcomes.

This study focuses on examining the effectiveness of the metacognitive guidance approach in mathematics education using the Systematic Literature Review (SLR) method. Metacognitive strategies are considered a relevant approach in 21st-century education because they encourage students to plan, monitor, and evaluate their thinking processes independently. The literature search was conducted via Google Scholar using appropriate keywords and yielded 306 articles in the initial stage. Subsequently, the selection process followed the PRISMA flowchart, including the removal of duplicate articles, screening based on titles and abstracts, and eligibility assessment through full-text review. From these stages, 12 articles meeting the inclusion criteria were selected as the basis for analysis. The study’s findings indicate that metacognitive guidance has a positive impact on mathematics learning, particularly on students’ problem-solving skills, critical thinking, mathematical literacy, and learning outcomes. This approach also enhances metacognitive awareness, enabling students to be more focused in selecting strategies, monitoring the learning process, and evaluating the results. Thus, this strategy is worthy of integration by teachers to strengthen the quality of learning and higher-order thinking skills.

This study aims to analyze in depth the effectiveness of Realistic Mathematics Education (RME) and ethnomathematics in improving students’ mathematical abilities through a Systematic Literature Review (SLR) approach. This study is motivated by the low level of students’ conceptual understanding, mathematical literacy, and mathematical communication skills, which are still dominated by conventional teaching approaches. Data were collected from ten research articles relevant to the topics of RME and ethnomathematics. The analyzed articles employed various research methods, including experimental research, classroom action research, and research and development (R&D). The results of the review indicate that the implementation of RME is consistently effective in enhancing students’ mathematical abilities, such as critical thinking, problem-solving, mathematical communication, and mathematical literacy. The RME approach, which is based on real-life contexts, helps students understand mathematical concepts more deeply and meaningfully. In addition, the integration of culture through ethnomathematics strengthens the effectiveness of learning by providing contexts that are closely related to students’ daily lives, thereby increasing motivation, engagement, and active participation in the learning process.Furthermore, the findings reveal that the success of culture-based RME is influenced by instructional design, the selection of appropriate contexts, and the teacher’s role in managing the learning process. Therefore, culture-based RME can be considered an effective and relevant approach to improving the quality of mathematics education.

This study aims to identify and explain language errors in a scientific journal article entitled "Analysis of Language Errors in Expository Texts on the Digital Platform 'Ruangguru', August 2024 Edition as a Reading Resource for High School Students," published in the Semantik Journal, Issue 3, Number 4. The method applied in this study is descriptive qualitative using a literature study approach. For data collection, observation and recording techniques were used, while data analysis was carried out using the content analysis method. The findings of this study revealed 27 language errors divided into five categories, including 12 spelling errors (typos) (44.4%), 5 word choice errors (18.5%), 4 punctuation errors (14.8%), as well as ineffective sentence structure errors and errors in the bibliography (3 each) (11.1%). The causes of these errors include minimal editing process, inadequate understanding of PUEBI (Indonesian Standards for Ethics and Education), and inaccuracies from the author. This study shows that articles analyzing language errors still contain errors, so there is a need for improvements in the quality of editing by the author and the journal's editorial team.

The development of Micro, Small, and Medium Enterprises (MSMEs) in the traditional culinary sector in Dumai City has shown significant growth, particularly in bolu kembojo products. Increasing competition requires business actors not only to focus on product quality but also to implement business ethics in their operations. This study aims to analyze the role of business ethics in enhancing customer loyalty toward bolu kembojo MSME products in Dumai City. This research employs a qualitative approach using a case study method, with informants consisting of MSME owners and consumers selected purposively. Data collection techniques include interviews, observations, and documentation, while data analysis is conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that the implementation of business ethics, such as honesty, responsibility, and good service, can enhance customer trust and satisfaction. These factors subsequently encourage repeat purchases and positive word-of-mouth recommendations. The implication of this study suggests that the application of business ethics is a crucial strategy for MSMEs in strengthening customer loyalty and sustaining business continuity.

Digital transformation in the tax sector is a strategy of the Direktorat Jendral Pajak (DJP) to improve the quality of service and taxpayer compliance. One form of this transformation is the implementation of the Coretax system as an integrated tax administration system that replaces the DJP Online system. This system change poses adaptation challenges for taxpayers, particularly in reporting Annual Tax Returns, which has the potential to affect the accuracy of tax payments. This study aims to analyze the optimization of the transition of Annual Tax Return reporting through the Coretax system on the accuracy of individual taxpayer payments at the North Sidoarjo Tax Office (KPP Pratama). The research method used is descriptive qualitative with data collection techniques such as observation of the Annual Tax Return reporting assistance process, documentation, and interviews with three taxpayers. The results show that the Coretax system is able to improve the accuracy of tax filing through data integration and automatic validation, thereby encouraging the accuracy of the amount and timeliness of tax payments. However, technical system constraints and limitations in taxpayer digital literacy were still encountered during the transition period. Assistance from tax officers and tax volunteers proved to be instrumental in helping taxpayers adapt to the Coretax system. This study concludes that optimizing the transition of the Coretax system requires a combination of system improvements and strengthening taxpayer education to achieve sustainable accuracy of tax payments.

Abstract. This study aims to determine the effect of Work-Life Imbalance on Customer Service Performance among banking employees who are also university students in Bandung City. Dual roles as employees and students have the potential to create an imbalance between work and academic life, which may affect the quality of customer service. This study employed a quantitative approach with a sample of 25 respondents consisting of active banking employees who are currently pursuing higher education. Data were collected through questionnaires and analyzed using simple linear regression with the assistance of IBM SPSS software. The results indicate that Work-Life Imbalance has a significant effect on Customer Service Performance. The coefficient of determination (R Square) value of 0.837 shows that the Work-Life Imbalance variable explains 83.7% of the variance in Customer Service Performance, while the remaining percentage is influenced by other variables outside the scope of this study. Therefore, banking companies are expected to provide appropriate support for employees who carry dual roles as workers and students.

This study analyzes the effect of pastry menu innovation and breakfast service on guest satisfaction at Hotel Indigo Seminyak Bali. The increasing competition in the hospitality industry requires hotels to continuously improve service quality and guest experience. Menu innovation and breakfast service are key factors that directly influence guest satisfaction, particularly through the overall dining experience during guests’ stay. This research used a quantitative descriptive approach with data collected through questionnaires, observation, and documentation from 120 respondents selected using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with SPSS version 26. The results show that menu innovation has a positive and significant effect on guest satisfaction (p < 0.05). Breakfast service also has a positive and significant effect on guest satisfaction (p < 0.05). Simultaneously, both variables significantly influence guest satisfaction (F = 41.701). Among the two variables, breakfast service is the most dominant factor affecting guest satisfaction. These findings indicate that improving menu innovation and breakfast service can enhance guest satisfaction and strengthen competitiveness in the hospitality industry.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This study is motivated by the escalation of mass protests in Pati Regency throughout 2025, triggered by significant increases in Land and Building Tax (PBB-P2) rates and prolonged agrarian disputes in the Kendeng Mountains region. These socio-political tensions indicate weaknesses in public communication governance between local government authorities and local communities. This conceptual article employs an integrative literature review combined with a descriptive-analytical approach to secondary data derived from media transcripts, fiscal policy documents, and legal studies on public order management. The findings reveal that the protests were fundamentally driven by a public communication crisis rather than merely fiscal or agrarian policy issues. The implementation of coercive one-way communication and confrontational rhetoric by government elites undermined relational trust and threatened the communal dignity of citizens. Furthermore, post-crisis apology strategies were perceived as insufficiently authentic when not accompanied by substantive corrective actions. The study concludes that the formal legal validity of local regulations does not guarantee successful implementation without obtaining a community's Social License to Operate (SLO). Therefore, this article proposes the Symmetrical Community Engagement (SCE) framework as a new paradigm for repositioning public sector public relations toward a proactive and participatory approach from the pre-legislative stage to support democratic governance

Nursing services are a fundamental part of the hospital service system because nurses interact frequently with patients, particularly in inpatient rooms. The quality of nursing services significantly impacts patient satisfaction. This study aims to determine the relationship between the quality of nursing services and patient satisfaction in the inpatient rooms of UMMI Hospital Bogor. This study used a correlational analytical research design with a cross-sectional approach. The population in the study were 1,944 inpatients at UMMI Hospital Bogor. The sample calculation used the Slovin formula with a simple random sampling technique and obtained 332 respondents. The research instrument for the quality of nursing services was based on the five dimensions of SERVQUAL (tangible, reliability, responsiveness, assurance, and empathy) and a patient satisfaction questionnaire. Data analysis was performed univariately and bivariately using the Chi-Square Test statistic. The results showed that the majority of respondents rated the quality of nursing services as good, namely 214 people (64.5%), while respondents who rated the quality of nursing services as poor were 118 people (35.5%). Patient satisfaction results revealed that of the 332 respondents, the majority (230 people or 69.3%) expressed satisfaction, while 102 (30.7%) expressed dissatisfaction. The statistical test results showed a p-value of 0.000 (p < 0.05). The conclusion of this study is that there is a significant relationship between the quality of nursing services and patient satisfaction in inpatient wards. Therefore, continuous improvement in the quality of nursing services is necessary to enhance patient satisfaction and the quality of hospital services.

This study aims to analyze the management of Ikhwanul Ikhlas Wisata Travel in Medan in terms of pilgrim recruitment processes, manasik guidance patterns, assistance systems in the Holy Land, as well as indicators and evaluation of customer satisfaction. The background of this study is based on the increasing competition among Umrah travel agencies, which requires professional, transparent, and customer-oriented services to build trust and loyalty. In this context, Ikhwanul Ikhlas Wisata becomes an interesting case due to its consistency in guiding pilgrims from the initial stage to post-return.This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews with three key informants representing management, the company director, and marketing personnel. Data analysis was conducted through data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of Umrah travel management practices.The findings reveal that Ikhwanul Ikhlas Wisata implements a recruitment system that emphasizes transparency in package information, costs, facilities, and departure schedules. Manasik guidance is conducted through both theoretical and practical sessions on a regular basis and supported by competent tour leaders and mutawwif. Customer satisfaction is measured through indicators such as repeat participation, recommendations to family or relatives, and post-return testimonials. The evaluation of satisfaction is utilized as a foundation for continuous improvement in recruitment strategies, guidance patterns, and service quality.

This community service activity was carried out on 21 September 2024 at Banksasuci (Bank Sampah Sungai Cisadane), Cihuni, Gading Serpong, Tangerang Regency, as part of the SOUL PROJECT (Save Our Earth With Law) organized by the Student Executive Board of the Faculty of Law, UPN Veteran Jakarta. The program focused on urban planning and water management in relation to the impact of development on Cisadane River water quality. The Cisadane River is one of the most vital water sources in Banten Province, supplying raw water for PDAM, agriculture, fisheries, and industry. However, rapid urbanization—marked by dense residential sprawl and industrial expansion—has caused a significant and sustained decline in river water quality. Research shows that COD and BOD concentrations in the Cisadane River trended upward continuously from 2005 to 2012, driven by industrial effluents concentrated in Jatiuwung and domestic wastewater from slum settlements. Institutional management of the river remains fragmented across multiple agencies at city, provincial, and national levels with weak coordination. This activity engaged approximately 50 participants through legal education sessions, participatory field discussions, river cleaning, and tree-planting activities. Results indicate a significant increase in participant awareness of the link between spatial planning, infrastructure development, and river water quality. This program recommends integrated spatial governance and community-based monitoring as key strategies for protecting the Cisadane River ecosystem.

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

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.

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 investigate the influence of Work Environment, Workload, and Leadership Style on Job Satisfaction among Non -Medical Employees at Daya Medika Clinic in West Jakarta. This study used a Likert-scale questionnaire and involved a sample of 43 employees using a non-probability sampling method and saturated sampling technique. The results of a multiple linear regression analysis using SPSS version 26 indicate that Work Environment has a positive and significant effect on Employee Job Satisfaction, Workload has no significant effect on Employee Job Satisfaction, while Leadership Style has a positive and significant effect on Employee Job Satisfaction. These findings provide insights for Daya Medika Clinic management in improving the quality of the work environment and implementing appropriate leadership styles to enhance employee job satisfaction. These findings have practical implications for improving employee performance and organizational effectiveness, and serve as a reference for further research in the field of human resource management.

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.

The development of documentary films in Indonesia has encouraged the need for presenting reality in an informative manner while maintaining strong visual quality. Documentary films were no longer viewed merely as a medium for recording facts, but also as a creative medium capable of delivering social messages through a cinematic approach. Cinematography became an important element because it played a role in constructing meaning, atmosphere, and viewing experience through well-directed visual management. This study discussed the management of cinematographic elements by the Director of Photography in the documentary film “Mindful Sip: Matcha Beyond The Trend”, which raised the phenomenon of increasing matcha consumption as part of the lifestyle trend among young people. The method used was a creative approach based on expository documentary through the stages of pre-production, production, and post-production. The entire creation process was focused on concept planning, image capturing, and visual as well as narrative refinement so that the documentary message could be conveyed effectively. The results showed that matcha had developed into a symbol of a healthy, productive, and aesthetic lifestyle, yet awareness of responsible consumption was often neglected. The management of camera angle, camera movement, type of shot, and composition was proven to strengthen visual representation and help audiences understand the phenomenon more critically. Therefore, cinematography played an important role not only in producing attractive visuals, but also in clarifying the documentary’s message regarding the relationship between consumption trends and bodily experience.