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Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

Delays in high-rise building construction projects in Surabaya are a crucial issue as they can significantly affect cost, quality, and project completion schedules. This reserach intends to identify the dominant factors contributing to project delays using the Relative Importance Index (RII) method, considering both frequency and impact aspects. Data were obtained from 80 valid respondents who hold strategic roles in construction project implementation, such as Project Managers, Site Managers, Site Engineers, Estimators, Field Supervisors, General Managers, and Company Directors. The analysis results indicate that in terms of frequency, the dominant factors are unfavorable weather conditions (RII = 0.750), labor shortages (RII = 0.743), and design changes during construction (RII = 0.735). Meanwhile, in terms of impact, the dominant factors are delays in material delivery (RII = 0.780), labor shortages (RII = 0.770), and substandard material quality (RII = 0.740). These findings emphasize that labor shortage consistently influences project delays in both frequency and impact, while weather and material factors show different patterns between occurrence and consequence. All dominant factors were classified into the High-Medium category, indicating that they should be prioritized in project risk management.

Micro, Small, and Medium Enterprises (MSMEs) are a major pillar of the national economy, but Rengginang MSMEs in Dolok Kahean Village face challenges adapting to the digital era, characterized by limited market reach through traditional methods and minimal product exposure due to not utilizing digital media. In fact, a digital presence is crucial for achieving positive benefits such as higher income. The main objective of this community service is to provide intensive assistance in implementing digital marketing strategies for Rengginang MSMEs. The implementation method is based on the principle of Participation with a Participatory Action Research (PAR) approach. Concrete actions include intensive Capacity Building Training on digital marketing fundamentals, branding strategies, and product photography techniques, followed by direct assistance in creating and managing social media accounts. The results of the community service demonstrate the successful transformation of Rengginang MSMEs into digitally literate MSMEs. Key achievements include increasing partner digital capacity, activating new digital marketing channels, and strengthening product visual branding. Evaluation through FGDs confirms that this implementation triggers a significant expansion of market reach beyond village boundaries and increased consumer awareness. The conclusion confirms that intensive mentoring is a vital strategy to bridge the digital divide at the village level, thereby effectively supporting the development of the local creative economy and accelerating economic growth.

This community service initiative was designed to increase students' enthusiasm for Arabic language instruction by applying singing techniques in co-curricular activities at Hasanka Islamic Elementary School. The program emerged in response to the low interest of students in learning Arabic, which was considered to be lacking in variety and uninteresting for elementary school children. The approach applied is Participatory Action Research (PAR), which emphasizes active participation between educators, students, and facilitators in all stages of the activity. This method is implemented through a repetitive cycle that includes planning, implementation, observation, and joint evaluation to ensure that each activity is appropriate to the needs of the students and the school environment. Data was obtained through field observations, in-depth dialogues with teachers and students, activity records, and post-instruction group discussions. Descriptive analysis was conducted to identify changes in learning behavior, engagement levels, and students' emotional responses to singing activities. The findings showed a significant increase in student motivation and participation in Arabic language learning. The findings show a significant increase in student motivation and participation in Arabic language learning. Themed songs help them remember vocabulary more effectively, improve simple communication skills, and create a more enjoyable learning atmosphere. Furthermore, students have taken the initiative to compose lyrics and lead study groups. Implicitly, the application of singing techniques has proven to be effective not only in improving linguistic competence, but also in building confidence, creativity, and cooperation in the elementary school environment.

This study aims to measure the Community Satisfaction Index  for PT INALUM's CSR program in Kuala Tanjung Village, Batu Bara Regency, North Sumatra Province. The Hikayat Si Kuta program serves as an evaluation instrument and basis for sustainable planning, which contributes significantly to improving the community's quality of life through an integrated program of education, training, and local capacity building. The research approach uses a quantitative method by distributing a Community Satisfaction Index questionnaire to program recipients. The study results show high satisfaction scores in most aspects, but there are critical challenges in the program's independence and sustainability, indicating potential dependency. This is because one of the programs has only been running for 1-2 years, so in the early stages the impact of its independence is not yet clearly visible. These findings confirm that corporate social responsibility (CSR) has had a tangible impact, but strategies are still needed to strengthen the program's social resilience. This article recommends the development of a roadmap for strengthening the capacity of assisted groups so that the implementation of corporate social responsibility (CSR) programs can have a more sustainable and inclusive impact.

This study is driven by the pressing necessity for educational institutions to possess skilled and high quality workforce  to ensure educational achievement. Human resource administration plays a strategic role in enhancing individual contributions toward achieving academic objectives. The quality of school HR is a crucial factor in determining both educational standards and outcomes. The purpose of this research is to explore how personnel administration contributes to the creation of superior HR within schools. A Systematic Literature Review (SLR) approach was employed, analyzing 30 articles accredited at the national level sourced from Google Scholar. The systematic literature review  method was selected since it provides a thorough understanding and integrates findings from a range of pertinent studies, leading toward more credible and dependable conclusions. The findings indicate that HR administration is a key element in developing excellent educational staff through several mechanisms, including administrative oversight, educator hiring and screening, capacity building, and work performance assessment, well being and equitable remuneration and institutional culture building, and dispute resolution. These interrelated elements collectively contribute to forming superior HR, consequently enhances the general standard of education. This study provides a significant contribution to understanding the pivotal role of HR management within educational settings and presents effective approaches that schools can implement to strengthen the standard of their educational staff.

This research stems from the urgency of the role of public relations in Islamic educational institutions, particularly madrasas, which is increasingly complex and strategic in the current digital and information era. Public relations is not only tasked with disseminating information but also with building an image, maintaining public trust, and managing effective communication between the madrasa and various stakeholders such as students, parents, teachers, and the wider community. This study aims to identify and analyze the application of ethics and professionalism in public relations at SMP Plus Darus Sholah in Jember and its impact on the institution's image and public trust. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and documentation. The findings indicate that the application of Islamic ethical values—such as shiddiq (honesty), amanah (trustworthiness), and tabligh (transparency)—in public relations practices significantly enhances the madrasa's credibility and public trust. Additionally, the professionalism of public relations officers, characterized by structured communication planning and interpersonal ethics, plays a crucial role in building a positive institutional image. However, challenges such as a lack of formal training and understanding of ethical standards remain. The implications of this study highlight the need for policy recommendations to enhance the capacity and integrity of public relations personnel in Islamic educational institutions to support their role as the forefront of institutional communication.

An organization's inability to build employee loyalty amidst competitive business pressures can have a direct impact on productivity, operational efficiency, and the retention of key talent. This study aims to analyze the role of job satisfaction as a key mediator in increasing employee loyalty at PT. Dua Kelinci. This study used a quantitative approach with a survey method by distributing questionnaires to a total of 190 active employees of PT. Dua Kelinci. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that Motivation, job stress, and job satisfaction were proven to have a significant effect on employee loyalty, while the work environment, workload, and work rewards did not have a significant direct effect. However, the job satisfaction variable was able to significantly mediate the relationship between Motivation, job stress, work environment, and workload on employee loyalty, but did not significantly influence employee loyalty through job satisfaction. These findings confirm that job satisfaction is not only the result of good working conditions, but also a key factor in building and strengthening employee loyalty indirectly. Practically, this study provides an important contribution to companies in designing strategies to increase employee loyalty. Theoretically, this study enriches the literature on mediation mechanisms in employee behavior models, particularly in the context of the manufacturing industry.

This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Surah Al-Jumu’ah verses 9 to 10, as well as analyze scholarly works related to Sharia accounting and Islamic business ethics. The results of the study indicate that these verses provide ethical guidance that balances the obligation to worship with economic activities, so that every business transaction must be based on principles of honesty, transparency, trustworthiness, and responsibility. The integration of the values contained in the Qur’an is very important in preventing fraudulent actions because it shapes. The awareness that Allah always watches over all human actions. This study contributes theoretically by strengthening the literature on Sharia accounting based on Islamic values, and practically provides guidance for business practitioners and accountants in building a fair, honest, and integrity-driven trade system. Keywords: Sharia Accounting, QS Al-Jumu'ah Verses 9-10, Fraud, Islamic Business Ethics.

The management of educational institutions has a strategic role in determining the direction of growth and sustainability of the institution. The success of this management is highly dependent on the administrator's ability to analyze the external environment, understand the position of competitors, optimize internal potential, and formulate superior strategies that are able to maintain competitiveness without ignoring the fundamental values ​​of education. In this context, the application of marketing management becomes an important need. This study aims to analyze marketing management in increasing public trust in the Darul Hikmah Islamic Boarding School in Tulungagung. This study uses a qualitative phenomenological approach with data collection techniques through interviews, observations, and documentation. Data analysis is carried out through data condensation, data presentation, and drawing conclusion/verification. The results of the study indicate that the marketing strategy of the Darul Hikmah Islamic Boarding School in Tulungagung in building public trust is implemented through four main elements: (1) Product – offering quality educational services with character strengthening, implementing the curriculum of the Ministry of National Education, Ministry of Religious Affairs, local content, and superior extracurricular programs; (2) Price – affordable registration and administration fees and adjusted to the economic conditions of the community; (3) Place – the location of the Islamic boarding school is strategic, easy to reach, and has a conducive learning environment; and (4) Promotion – conducted through visits to elementary schools, installation of promotional media (billboards, banners, brochures), publication of extracurricular achievements, and utilization of social media such as Facebook, Instagram, YouTube, and the Islamic boarding school's official website.

This research explores the uniqueness and philosophy of the Bukit Rhema Chicken Church in Magelang, Central Java, which has an iconic pigeon-shaped architecture. Based on a qualitative method with a descriptive-analytical approach, this study identifies the main functions of the Rhema Hill Church, its architectural design background, and its impact on the economic, cultural, and spiritual life of the surrounding community. The church was designed as a universal house of prayer that symbolizes peace and hope. Apart from being a place of worship, the Chicken Church also functions as a tourist destination, rehabilitation center, and symbol of tolerance between religious communities. Its impact includes improving the local economy through tourism, interfaith cultural integration, and strengthening the spiritual life of local communities. The results of this study reveal how the symbolism and design of the Bukit Rhema Church are able to create harmony between religious, educational, and tourism functions. These findings show that the existence of the Chicken Church is not only aesthetically valuable, but also plays an important role in strengthening local identity as well as encouraging sustainable social collaboration. In addition, the existence of educational facilities and a reflection room in the building also provides a more immersive spiritual experience for visitors, so that the Bukit Rhema Church becomes an inclusive space for various groups.

Learning is a process of interaction between students, educators, and learning resources in a learning environment. The effectiveness of learning is greatly influenced by the teacher's ability to manage the class. At SDI Manumuti, a third-grade teacher demonstrated good classroom management in thematic learning, especially on the theme of caring for living things. Classroom management is an important factor in creating a conducive learning atmosphere so that the learning process can take place optimally. This study aims to explore more deeply the role of teachers in managing the class in thematic learning. The study used a qualitative approach with a descriptive method. Data collection techniques included observation, documentation, and interviews, while data analysis was carried out inductively through data reduction, data presentation, and drawing conclusions. The results of the study indicate that teachers play an important role in creating and maintaining conducive classroom conditions. These efforts are carried out through two main strategies. First, teachers prioritize three aspects in learning, namely: (1) strengthening character education through discussion activities that encourage students to appear in front of the class, thereby fostering self-confidence, discipline, and activeness; (2) strengthening literacy through reading materials or stories related to the theme at the beginning of the meeting; and (3) the application of 4C skills (Creative, Critical thinking, Communicative, and Collaborative) through varied learning activities, including learning outside the classroom to avoid boredom. Second, teachers often use discussion methods to train students to express opinions, speak in front of the class, and work together. This method is considered effective in building students' self-confidence and social skills.

The family is the primary and primary environment that plays a crucial role in shaping a child's personality, emotional development, and psychological stability. Through the family, children receive love, a sense of security, and values ​​that form the basis for developing their identity. However, broken homes can disrupt a child's emotional balance and lead to childhood trauma that impacts them into adolescence. This study aims to understand the experiences of adolescents from broken homes in coping with childhood trauma and the process of building resilience. The method used was a qualitative approach with a descriptive research type. The study subjects consisted of three adolescents aged 20–23 who experienced broken families since childhood. Data were collected through in-depth interviews, observation, and documentation, then analyzed using an interactive analysis model through the stages of data reduction, data presentation, and conclusion drawing. The results showed that childhood trauma emerged in the form of emotional, relational, physical, and existential trauma due to the loss of parental figures, conflict, emotional neglect, and verbal abuse. The impacts felt include low self-confidence, anxiety, mild depression, and difficulty relating to social relationships. Social support from extended family, friends, and the community has been shown to aid the recovery process and increase resilience. This study emphasizes the important role of parents, educators, and counselors in providing emotional support and a safe environment for adolescents from broken homes.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

The increasing participation in JKN in Denpasar has prompted BPJS Kesehatan to optimize the use of e-Dabu; however, the service continues to face persistent technical and usability challenges. Ongoing system issues, limited user proficiency, and unsatisfactory user experiences have reduced engagement with e-Dabu, highlighting the importance of understanding how the customer journey shapes positive emotions and customer passion through customer experience. This quantitative study employs validated measurement scales covering e-Dabu, customer journey, positive emotions, customer passion, and customer experience, with a sample of 190 business entity PICs at the BPJS Kesehatan Denpasar Branch. Data were analyzed using the SEM-PLS method, and the findings reveal that customer journey and positive emotions significantly influence customer experience. Additionally, positive emotions and customer experience significantly affect customer passion, while customer journey does not directly impact customer passion. The study concludes that enhancing customer journey, positive emotions, and customer experience is essential for increasing customer passion within BPJS Kesehatan Denpasar. These findings offer valuable theoretical and practical contributions to improving digital public service management.

The Heritage Center (BHP) is a government institution under the Ministry of Law and Human Rights of the Republic of Indonesia that has a strategic role in civil law, especially related to the management of heritage property. Rooted in colonial regulations and regulated in the Civil Code, BHP is authorized to represent and protect the legal interests of individuals whose whereabouts are unknown, immature, or legally incompetent. This study aims to analyze the implementation of BHP's duties in managing heritage assets based on the provisions of the Civil Code and identify supporting and inhibiting factors for its implementation. The method used is normative legal research with a legislative approach and literature study. The results of the study show that BHP's position is as a subject of public law that carries out private legal functions. BHP's authority includes the management of unmanaged legacies, acting as a guardian or guardian, and acting as a curator in bankruptcy cases. Despite having a strong legal basis, the effectiveness of the implementation of BHP's duties in the field has not been optimal. The obstacles faced include limited resources, lack of public understanding, and coordination between agencies that has not been maximized. Therefore, systematic improvement efforts are needed through institutional capacity building, legal socialization, and strengthening regulations and cross-sector synergy to support the effective and sustainable implementation of BHP's tasks.

Madrasah diniyyah and pesantren in the Indonesian context have often been viewed as non-formal or religious educational institutions, rather than as active legal subjects in national development. However, regulatory transformations and contextual challenges have prompted the need for legal recognition of these institutions in order to align them with the ideals of Pancasila. This study aims to analyze the role of madrasah diniyyah and pesantren. The methods used are normative and comparative qualitative research with a review of legislation and case studies of madrasah diniyyah/pesantren. The findings show that although regulations (e.g., the Pesantren Law) have provided legal recognition, there are still structural obstacles in the form of differences in institutional status, administrative capacity, and interpretative conflicts of values. On the other hand, several pesantren have successfully reconstructed themselves as actors of local development through community empowerment programs. In conclusion, legal recognition needs to be strengthened through the formulation of complementary regulations, institutional capacity building, and synergy between the government and pesantren communities so that these institutions can become pillars of national development based on Pancasila.

This community service research was motivated by the significant challenges faced by Generation Z in maintaining a balance between physical and mental health and productivity in the digital age. The increasing prevalence of mental health disorders and declining discipline among adolescents are important indicators of the need for character building integrated with health education. This study uses a descriptive qualitative approach to describe in depth the process of implementing health and productivity values through observation, interviews, and documentation of activities at school. The results show that interactive education approaches are effective in increasing students' awareness of healthy lifestyles, time management, and personal responsibility. Activities such as thematic education, congregational prayers, and reflective classes serve as a platform for building productive character that emphasizes balance between spiritual, social, and academic aspects. Students showed positive changes in behavior, such as increased regularity in studying, awareness of maintaining cleanliness, and the ability to manage stress and time more effectively. In conclusion, character building based on health and productivity values has a significant impact on shaping a resilient, disciplined, and competitive young generation, and can be used as a model for character education development in Indonesian vocational schools.

This study aims to analyze the influence of price perception and service quality on customer satisfaction at Popo Kopitiam Tasikmalaya. The research method used is a survey with a quantitative approach. Data were collected through distributing questionnaires to 90 respondents who are active customers of Popo Kopitiam. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects between the independent and dependent variables. The results showed that simultaneously, price perception and service quality have a significant effect on customer satisfaction. Partially, price perception has a significant effect on the level of customer satisfaction, indicating that assessing price according to product quality can increase satisfaction. Similarly, good service quality significantly influences customer satisfaction, indicating the importance of fast, friendly, and professional service. These findings indicate that the combination of competitive prices and optimal service is a major factor in building customer satisfaction at Popo Kopitiam Tasikmalaya.

Education is fundamentally a process of developing the whole person, not simply the transfer of knowledge. This research aims to examine the essence of education as an effort to humanize humans through a descriptive qualitative approach using a literature study method. This concept emphasizes that education plays a central role in developing students' potential, awareness, and human values. This study explores the thoughts of figures such as Paulo Freire, Ki Hajar Dewantara, and John Dewey, who positioned education as a path to liberation and humanity. The analysis shows that true education must be oriented toward developing human values, morals, and character to avoid becoming trapped in the process of dehumanization amidst technological developments and modernization. Through literature review and thematic analysis, this research found that humanistic education must integrate rationality, morality, and spirituality to form complete human beings. Thus, education must be understood as a continuous process of humanization to build a civilized, ethical, and just society.