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Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

The development of social media platforms like TikTok has created new spaces for digital economic activities, including the practive of thrifting, which has now become a trend among the public. However, government policies that block these activities have sparked various public reactions. This study aims to analyze public sentiment regarding the issue of thrifting bans on the TikTok platform using the Bidirectional Long Short-Term Memory (Bi-LSTM) method. This method was chosen because it can understand text context from both directions, allowing it to capture deeper semantic meaning. The dataset consist of 4,000 TikTok user comments collected through a crawling process. The research stages include data preprocessing, sentiment labeling, splitting training and test data, training the Bi-LSTM model, and evaluating performance using accuracy, precision, recall, and F1-score metrics. The research results show that the Bi-LSTM model achieved an accuracy of 86.15%, with stable classification performance and minimal error rate. These findings indicate that Bi-LSTM is effective for sentiment analysis of public opinions on Indonesian language social media, particularly on context specific policy issues. Further development can be carried out by adding pre-trained embeddings or attention mechanisms to improve the model’s performance.

This article explores the concept of a “House of Faith” as a holistic educational framework designed to build students’ character based on religious values. The fundamental idea of the House of Faith is likened to a school environment that provides a comfortable and safe space for students to develop their faith and noble character through learning activities connected to religious teachings. A religious school environment is created through everyday atmospheres that encourage the practice of worship, the presence of religious symbols, and community activities that strengthen students’ spirituality. Programs to reinforce religious spirit include activities such as communal prayers, religious studies, and social projects designed to gradually enhance students’ spiritual awareness. Teachers and educational staff play a highly effective role, acting as role models and facilitators in the learning process. Their approach to instilling faith and moral values involves interactive methods such as group discussions, inspirational stories, and personal reflection, all adapted to students’ developmental stages. Collaboration between the school and parents becomes a key factor in ensuring consistent support. This is carried out through regular meetings, joint workshops, and open communication that reinforces family values. The impact of religious spirit on students can be seen in increased discipline, social empathy, emotional resilience, and stronger academic motivation. However, implementation faces challenges such as limited curriculum time, diversity of student backgrounds, and cultural resistance. These challenges are addressed through solutions, including regular teacher training, program evaluation, and the integration of technology for distance learning. Overall, the article emphasizes that a school functioning as a House of Faith can shape young generations who are not only intellectually capable but also strong in faith and morals, contributing to a more harmonious and meaningful society.

Laskar Buah is a modern retail chain specializing in the sale of fresh fruit. At present, the company operates one hundred branches across ten regencies. One of its outlets, Laskar Buah Ngumpakdalem, ranks among the top three branches in terms of transaction volume; however, it has received a considerable number of customer complaints regarding the quality of service provided. This situation has prompted management to conduct a thorough evaluation of the store’s service quality.This study was conducted with the aim of analyzing and evaluating service quality using the Importance–Performance Analysis (IPA) method based on the Retail Service Quality Scale (RSQS). The results of the IPA analysis were subsequently used as a foundation for determining priority areas for service improvement.The findings reveal that four service attributes fall within Quadrant B, indicating that they should be prioritized for immediate improvement. These attributes include the cleanliness of the shopping area, store layout, employee product knowledge, and product quality. Additionally, twelve attributes fall under Quadrant C, where performance should be maintained due to their already strong results. On the other hand, eleven attributes fall into Quadrant A, meaning they are considered lower  priority, while one attribute is located in Quadrant D, suggesting that Laskar Buah Ngumpakdalem is providing excessive performance in that particular aspect.

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.

The purpose of this study is to discuss the introduction of the Pendet Dance in the Markandeya–Walailak cultural exchange program and to evaluate its effectiveness as a cross-cultural character education tool. To investigate program design, execution, and results, the study used a descriptive qualitative approach backed by the CIPP (Context, Input, Process, Product) evaluation model. During the cultural exchange activities, information was gathered through participant reflection, documentation, and observation. The results show that the program effectively combined the principles of character education with conventional performing arts. Thai students showed greater appreciation, tolerance, respect, and empathy for cultural diversity as well as a deeper comprehension of the Pendet Dance's meaning, symbolism, and cultural value. In addition, Indonesian students who served as facilitators saw improvements in their discipline, self-assurance, cultural adaptability, and communication abilities. The exercise emphasizes how traditional performing arts can be a powerful tool for international engagement and cultural diplomacy. All things considered, the program shows that cultural exchange programs can make a significant contribution to global character education, and it is advised that comparable projects be maintained and developed in subsequent international education partnerships.

This research focused on improving fine motor development in early childhood through creative learning activities that utilize recycled materials, designed and implemented using the ADDIE instructional model. The study involved children from class B2 at TK Prawidya Darma and was conducted systematically through five stages, namely analysis, design, development, implementation, and evaluation. Throughout the learning process, children were engaged in a variety of hands-on craft activities, including cutting, folding, gluing, and assembling recycled objects, which were intentionally structured to train hand–eye coordination, finger flexibility, and concentration. The results demonstrate that learning activities based on recycled materials offer rich and meaningful experiences for young learners. Children showed noticeable improvements in accuracy, independence, and creative expression while completing tasks. In addition, the use of recycled materials helped cultivate environmental awareness from an early age, as children learned the value of reusing everyday objects. The classroom atmosphere became more interactive and enjoyable, with students actively participating and showing enthusiasm during the activities. Overall, the findings indicate that creative recycling-based activities are effective in supporting fine motor skill development through enjoyable, practical, and environmentally friendly learning experiences. This study concludes that integrating recycled materials into creative activities can be an innovative, sustainable, and pedagogically valuable approach for early childhood education programs.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to implement and evaluate the effectiveness of a learning module designed for X grade students (Phase E) at SMAN 4 Palangkaraya, focusing on the Christian values of love, justice, and tolerance within the framework of the Merdeka Curriculum. The implementation involved classroom teaching using lectures, group discussions, and quizzes to foster active and meaningful learning experiences. The objectives included ensuring students' understanding of the core values, developing their ability to articulate these values, and achieving a minimum score on quizzes. The methodology included direct teaching, observation of student responses and engagement, and evaluation of learning outcomes through cognitive and affective assessments. Findings revealed that 90% of students actively participated in discussions, and all groups engaged in answering quiz questions. The use of rewards notably enhanced student enthusiasm and participation. Despite the overall success, some students did not achieve the highest performance level. The implications suggest that integrating technology into the learning process and thorough preparation of teaching materials are crucial for enhancing student outcomes. This study contributes to the understanding of how Christian values can be effectively integrated into the curriculum to promote holistic student development, aligning with the Pancasila Student Profile, which emphasizes faith, moral integrity, global diversity, and collaboration.                                                                     

Social care values ​​are moral principles that emphasize empathy, altruism, solidarity, mutual cooperation, justice, and tolerance in social life. These values ​​form the foundation for individuals to understand the feelings of others, help selflessly, cooperate, be fair, and respect differences. This study aims to describe the representation of social care values ​​in Wattpad short stories in the family drama genre, identify the most dominant values ​​and the context in which they emerge, and explain the relevance of these findings to learning and character development in students. The study used a descriptive qualitative method because it focuses on the meaning of the text, rather than quantitative measurement. Data were collected through listening and note-taking techniques by carefully and repeatedly reading the short stories to identify sections of the text that contain social care values. Data included words, phrases, sentences, dialogue, and narratives that depict character actions, conflicts, or interactions reflecting empathy, altruism, solidarity, mutual cooperation, justice, and tolerance. All quotations were recorded on a coding sheet to organize the data systematically. Data analysis was conducted using the Miles and Huberman technique, which includes data reduction, classification, and interpretation. In the reduction stage, relevant data was selected and then grouped according to social awareness value categories. Next, interpretation was conducted to explain the representation of these values ​​in the storyline and relationships between characters. 

This article examines the meaning of repentance and baptism in the Acts of the Apostles through an eschatological theological approach. Repentance and baptism are considered two important aspects in the journey of salvation and the development of the Christian faith. The methodology used in this research is qualitative with a literature study to explore the meaning, application and relationship between repentance and baptism from an eschatological theological perspective. Research findings reveal that repentance is a transformation of the heart that prepares a person to receive baptism as a symbol of new birth and the washing away of sins by the Holy Spirit. These two concepts complement each other and have significant theological consequences in the teaching and practice of the church's faith today. This research provides in-depth insight into the role of repentance and baptism in the context of gradual and eschatological salvation.

This community service program aims to enhance students’ knowledge and awareness regarding natural cosmetic formulations through training on the development of a natural deodorant balm, “Nature DeoBalm.” The activity was conducted at the Entrepreneurship Laboratory of UIN Palangka Raya and involved fifth-semester students of the Biology Education Department as participants. The training integrates promotive and applicative approaches, combining theoretical education on the risks of synthetic deodorants with direct observation of the production process for natural deodorant balm. The program emphasized the use of safe, plant-based ingredients such as beeswax, coconut oil, shea butter, vitamin E, and essential oils, which are known for their antibacterial, moisturizing, and skin-protecting properties. The implementation included several stages: preparation, material presentation, demonstration of the formulation process, product observation, evaluation, and documentation. Results showed that students demonstrated increased understanding of natural cosmetic components, formulation techniques, and the benefits of natural deodorants. They also developed a heightened awareness of environmentally friendly personal care products and showed interest in exploring entrepreneurial opportunities in herbal-based cosmetics. This program highlights the importance of introducing natural cosmetic innovation in higher education environments as a way to build scientific literacy, practical skills, and entrepreneurial competence. Overall, the activity successfully provided meaningful learning experiences and promoted the utilization of natural ingredients as sustainable alternatives to synthetic deodorant products.

This research is motivated by the existence of factors that influence employee performance in a company. The aim of this study is to determine the influence of extrinsic motivation, self-efficacy, and work-life balance on the performance in the 12-cigarette production employees at PT Praoe Lajar Semarang. The population in this study was 120 employees in the 12-cigarette production department at PT Praoe Lajar Semarang. The sample used was purposive sampling, with 60 respondents. The instrument used was a questionnaire and the measurement used a likert scale. The test tool used was SPSS Version 26. Data analysis methods included validity testing, reliability testing, respondent description analysis, multiple linear regression, classical assumption testing, t-test, and coefficient of determination testing. The results indicate that extrinsic motivation has a positive and significant effect on employee performance, indicating that employees are motivated by external influences to improve their performance. Self-efficacy has a positive and significant effect on employee performance, indicating that employees are satisfied with their ability to improve their performance. Work life balance has a positive and significant effect on employee performance, meaning that the higher the work life balance of employees, the better their performance will be.

This study aims to analyze the influence of service quality on consumer satisfaction at Katorroan Cafe Batutumonga, North Toraja Regency. This research uses a quantitative associative method with a questionnaire as a data collection tool involving 60 respondents who are visitors to the cafe. Data analysis was carried out using descriptive analysis, validity test, reliability test, classical assumption test, simple linear regression analysis, and hypothesis testing (t-test). The results showed that the service quality at Katorroan Cafe Batutumonga was in the good category, and consumer satisfaction was in the satisfied category. However, the results of the simple linear regression test showed a negative and significant influence of service quality on consumer satisfaction with a regression coefficient of -0.404 and a significance value of 0.000. This indicates that an increase in service quality is paradoxically followed by a decrease in consumer satisfaction in the context of this study. The coefficient of determination (R²) is 0.195, meaning that service quality contributes 19.5% to consumer satisfaction, while the remaining 80.5% is influenced by other factors outside the study.

Effective learning requires teachers to be able to select and apply innovative learning strategies so that the learning process becomes more meaningful for students. Innovation in learning strategies is important because it can increase student engagement, motivation, and learning outcomes through approaches that are tailored to their needs and characteristics. This study aims to describe the role of innovation in learning strategies as the key to encouraging improved student learning outcomes. The method used is a qualitative literature study by collecting and analyzing various literature sources in the form of books, journals, and relevant scientific documents. The findings show that innovative learning strategies, such as problem-based, collaborative, contextual learning, and the use of technology, can improve students' critical thinking, creativity, and active participation. In addition, strategies creatively designed by teachers can create a more engaging learning atmosphere and motivate students to achieve learning objectives. This study implies the importance of improving teacher competence in developing innovative learning strategies as an effort to achieve optimal learning outcomes.

Cognitive concentration constitutes a pivotal determinant within the educational process; when an individual exhibits impaired attentional capacity, the instructional input received is unlikely to be effectively encoded into neural pathways or long-term memory, thereby rendering the expenditure of effort, time, and resources essentially futile. This investigation sought to elucidate the associative dynamics among breakfast consumption patterns, levels of physical activity, and sleep quality in relation to academic concentration among students in Grades X and XI within the North Bogor District. Employing a cross-sectional methodological framework, the study encompassed 101 participants whose selection adhered to an observational analytic approach. Empirical data pertaining to breakfast behavior, physical activity, sleep quality, and concentration performance were acquired through standardized self-administered questionnaires. Analytical procedures were conducted using the chi-square statistical test. The inferential findings demonstrated a statistically significant association between breakfast habits (p = 0.002) and sleep quality (p = 0.008) with learning concentration, whereas physical activity exhibited no significant correlation (p = 0.831). Accordingly, the study substantiates that breakfast regularity and sleep quality are meaningfully interrelated with students’ concentration levels, while physical activity does not manifest a measurable relationship with concentration outcomes

This study aims to analyze the content and substance of the Fourth Hadith in Al-Arba'in An-Nawawiyyah, explore the Islamic educational values contained within it, and examine its relevance to contemporary Islamic religious education. This research employs a qualitative approach using library research methods through an examination of primary and secondary literature related to the hadith and Islamic educational concepts. The data were analyzed using content analysis techniques to reveal both textual and contextual meanings.The findings show that the Fourth Hadith provides an explanation of the gradual process of human creation, the decree of divine destiny encompassing sustenance, lifespan, deeds, and a person’s final fate, as well as an emphasis on the importance of righteous actions in determining one’s end. The hadith encapsulates holistic educational values, including divine values such as belief in destiny, reliance on God (tawakkul), patience, and spiritual awareness; and humanistic values such as moral responsibility, self-control, self-awareness, and consistency in worship and good deeds. These values remain highly relevant for character building in modern learners, especially in facing moral, spiritual, and social challenges.Based on the results, it can be concluded that the Fourth Hadith of Al-Arba'in An-Nawawiyyah plays a significant role in strengthening contemporary Islamic education, particularly in shaping character grounded in sound creed, noble ethics, and strong mental resilience. The findings are expected to serve as a reference for educators, educational institutions, and society in developing more integrative and applicable educational practices.

This paper discusses the principles of Jesus’ teachings that are relevant for building effective and transformative learning within the context of contemporary education. Jesus is known as the Great Teacher who taught with authority, closeness, and methods capable of transforming the thinking, attitudes, and behavior of His listeners. Through biblical analysis and pedagogical examination, this study identifies several key principles, including the use of stories and parables to facilitate deep understanding, a dialogical approach that encourages active participation, contextualization of the message according to the listeners’ social background, modeling as a form of learning through example, and an emphasis on character transformation as the ultimate goal of education. The study concludes that the principles of Jesus’ teaching are not only effective in delivering content but also play a significant role in shaping the internal transformation of learners. By adapting these principles, modern educators can build learning processes that are more meaningful, holistic, and transformation-oriented.

This article aims to understand how cultural expressions of East Nusa Tenggara (NTT) are inculturated in the liturgy of the Catholic Church as a manifestation of a dynamic encounter between Christian faith and local culture. The research method used is qualitative with a desk observation approach, which involves an in-depth study of Church documents, biblical texts, and practices of contextual liturgical analysis in various regions of NTT. The main results of the study indicate that the process of cultural inculturation in the liturgy in NTT not only enriches the forms of expression of the faith of the people, but also deepens the meaning and experience of the liturgy as a space for authentic theological dialogue between the Gospel message and local cultural heritage. Furthermore, this inculturation emphasizes the relevance of faith in the socio-cultural context, where local elements such as music, dance, clothing, and symbolism are brought to life to reveal the mystery of Christ more contextually. The theological and pastoral implications of these findings are that the Catholic Church in Indonesia, particularly in NTT, is a living, contextual, and relevant witness to the faith, demonstrating that the Gospel can be firmly embedded in the local land and culture, while strengthening the religious identity of the people amidst cultural plurality.

This study examines the role of the contextual teaching and learning (CTL) model in supporting teachers to create active and meaningful learning experiences. The research highlights the importance of linking instructional content with students’ real-life contexts to strengthen conceptual understanding and improve problem-solving abilities. Through descriptive analysis, this paper outlines the main components of CTL, including constructivism, inquiry, questioning, learning communities, modeling, reflection, and authentic assessment. The findings show that the CTL model enables students to construct knowledge independently, apply concepts to practical situations, and develop critical thinking skills. Furthermore, this study describes challenges faced by teachers across educational levels—such as limited time, students’ low independence, and variations in academic abilities—and proposes practical solutions to address them. The implications of this study emphasize the need for teachers to design engaging learning activities, build supportive classroom environments, and integrate authentic assessment to measure students’ holistic progress. Overall, CTL serves as an effective model for enhancing learning relevance, increasing student participation, and preparing learners to face real-world challenges.