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This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

 This research addresses the growing tendency of contemporary education to prioritize cognitive achievement while marginalizing character formation and spiritual development, resulting in an imbalanced educational paradigm that affects the holistic growth of learners in various educational contexts. In response, the research critically examines the concept and principles of Christian education as articulated by Ignatius Loyola, particularly in relation to contemporary educational challenges and the need for meaningful transformation in learning processes today. The study employs a qualitative approach using a literature review method, drawing on relevant academic sources such as books, peer-reviewed journal articles, and theological writings to support systematic and critical analysis. The findings indicate that Ignatian educational thought emphasizes holistic human formation through the integration of intellectual, moral, and spiritual dimensions, grounded in the principles of Ad Majorem Dei Gloriam, Cura Personalis, and Find God in All Things, which together foster reflective, value-oriented learning. The study contributes to contemporary educational discourse by offering an alternative framework that promotes holistic development, strengthens character formation, and addresses the limitations of cognitively oriented educational models in diverse educational practices.

Irregular sleep patterns are a common issue experienced by university students and are often considered a normal part of academic life. However, such conditions can have negative effects on students’ learning concentration and cognitive function. Poor sleep patterns are generally influenced by various factors, including high academic workload, habitual late-night activities, poor time management, and excessive use of electronic devices at night. This study aims to examine the relationship between sleep patterns and students’ learning concentration, identify factors contributing to irregular sleep patterns, and analyze constraints as well as propose solutions to improve sleep quality in order to enhance learning concentration. The method used in this scientific paper is a literature review, which involves examining relevant scientific sources such as research journals and academic literature related to sleep patterns and students’ learning concentration. The results of the review indicate that students with poor sleep patterns tend to experience physical fatigue, decreased immune function, cognitive impairment, and difficulties in maintaining focus and concentration during the learning process. In the long term, these conditions have the potential to reduce academic achievement and learning motivation. Therefore, it can be concluded that effective time management, limiting the use of electronic devices before bedtime, creating a conducive sleep environment, and support from universities through health education play an important role in improving students’ sleep patterns. With regular and high-quality sleep, students’ learning concentration is expected to improve, allowing the learning process and academic achievement to proceed optimally.

The development of fine motor skills in elementary school-aged children is crucial for academic achievement and daily activities. However, some children still experience delays in fine motor skills due to lack of stimulation, a lack of varied teaching methods, and the impact of technology use and learning after the pandemic. This study aims to improve fine motor skills in elementary school children through Educational Activities Using LEGO Bricks. The method used is a play-based learning approach integrated into thematic learning. The activities were conducted in several structured sessions, including an introduction, core activities, and reflection and evaluation. Participants were elementary school students who actively participated in LEGO assembly activities both individually and in groups. The results showed improvements in fine motor skills, evident in improvements in hand-eye coordination, accuracy, concentration, and manipulative abilities. Students also demonstrated great enthusiasm and progress in creativity when creating various types of works. The discussion indicates that playing with LEGO is beneficial for training small muscles in the hands through pinching, pressing, and arranging activities, as well as supporting cognitive development and a passion for learning. In other words, the LEGO Brick Educational Play Movement has proven to be an innovative and fun learning medium, as well as effective in developing the fine motor skills of elementary school students.

Analysis of the business situation experienced by PT Spectrum Lintas Service indicates that the achievement of success in obtaining large-scale project contracts is greatly influenced by the technical image and confidence given by clients. This study aims to investigate the impact of Improving Technical Qualifications, Customer Relationship Management, and Procedural Governance Quality on the Achievement of Competitive Advantage at PT Spectrum Lintas Service. The study population consisted of a total of 141 customers. The data analysis approach used was the SPSS tool to test the research hypothesis through t-test and F-test. The results of the F-test showed a significance probability value of 0.000 smaller than 0.05. Based on the findings, it can be concluded that improving technical qualifications, customer relationship management, and procedural governance quality significantly contribute to the competitive advantage of PT. Spectrum Lintas Service. Improving technical qualifications has a negative but not substantial impact on competitive advantage, with a significance value of 0.110 greater than 0.05. Customer relationship management has an impact on competitive advantage with a significance value of 0.00, which is smaller than 0.05. The quality of the procedural system has a significant influence on competitive advantage.

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

This study addresses the issue of suboptimal student academic performance, which is frequently linked to the selection of instructional strategies that do not actively engage learners. Learning outcomes represent a multidimensional construct involving knowledge acquisition, attitude development, and skill formation. Therefore, the application of an appropriate learning model is essential to support meaningful learning experiences. This research aims to investigate the impact of implementing a Problem Based Learning (PBL) model supported by audio-visual media on students’ academic achievement. A quantitative approach with a quasi-experimental design was employed. The study involved two groups: an experimental class receiving the PBL intervention and a control class experiencing conventional instruction. Data were collected through pretest and posttest assessments and analyzed using both descriptive and inferential statistical techniques. The findings reveal a statistically significant difference between the two groups, indicated by a significance value below 0.05. This confirms that integrating problem-based strategies with audio-visual support contributes positively to improving students’ learning outcomes. The results highlight the importance of student-centered learning environments in fostering deeper understanding and engagement.

This research explores hedonistic lifestyle patterns as a social reality that grows within peer interactions, both in adolescence and adulthood. The investigation applies a qualitative descriptive literature review by examining national scholarly publications issued from 2016 to 2026. The findings indicate that hedonistic tendencies should not be interpreted merely as individual choices to seek enjoyment. Instead, they emerge from social processes shaped by interaction, peer influence, and shared norms that develop within a group. In this context, peer circles function as influential socialization agents, encouraging conformity so individuals can be accepted and avoid social exclusion. The study also identifies differences in underlying motivations across life stages. Among adolescents, hedonistic behavior is closely linked to identity exploration and self-definition. For adults, however, it is more associated with maintaining self-image, signaling social standing, and displaying markers of achievement. Overall, environmental dynamics, the expansion of consumer-oriented culture, and intensive exposure to social media play significant roles in strengthening this phenomenon in Indonesia.

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.

Infrastructure development as a National Strategic Project (NSP), such as the Yogyakarta-Bawen Toll Road, aims to improve public welfare but often faces a crucial issue in the land acquisition process, namely the determination of compensation. This research examines the application of substantive justice, which focuses not only on procedural compliance (procedural justice) but also on the fairness and adequacy of the final outcome for the entitled parties. Using a juridical-empirical approach, this article analyzes two main problems: first, how substantive justice is realized in the deliberation stage of determining compensation and what factors cause disagreement from residents. Second, how the overall stages of land acquisition affect the achievement of substantive justice and the obstacles encountered. The analysis shows that although the land acquisition stages have procedurally followed Law No. 2 of 2012, the achievement of substantive justice is still hindered. Factors such as the appraisal of compensation which is deemed not to cover non-physical losses, lack of transparency, and an imbalanced bargaining position in deliberations are the main causes of disagreement. Obstacles in the planning, socialization, and payment stages also impede the realization of a complete sense of justice for the affected communities. This study is expected to contribute to the development of land acquisition policies that prioritize fairness, transparency, and the protection of the rights of affected communities.

This study was conducted at PT. Asmin Bara Bronang, Sepan Uring Village, Kapuas Tengah District, Kapuas Regency, Central Kalimantan Province, with the aim of analyzing the productivity and influencing factors of the PC 300 excavator in coal getting activities to support the achievement of production targets. The objective of this research is to analyze the actual productivity and the factors affecting it in Sector 7 coal getting operations. The research method used field observation with a quantitative descriptive analysis approach. The results show that the productivity of the PC 300 excavator ranges from 127.12 to 224.29 tons/hour, with an average of 173.98 tons/hour. In several conditions, the productivity is still below the company’s target of 180 tons/hour. The analysis indicates that productivity is influenced by material conditions, particularly the Hardgrove Grindability Index (HGI) value of 47, which reflects relatively harder material with coarser particle size, and a moisture content of 22.71%, causing the material to be sticky and cohesive, thereby affecting the bucket filling process. In addition, operational factors such as bottom loading patterns, limited number of tailgate dump trucks, and suboptimal selection of dump truck types also contribute to productivity performance.  Based on the findings, it can be concluded that the productivity of the PC 300 excavator has not consistently met the company’s target. Therefore, improvement efforts are required, including the implementation of top loading methods, increasing the number of tailgate dump trucks, optimizing the selection of hauling equipment, and controlling material conditions that affect the digging process.    

This study aims to describe and analyze the implementation of Project-Based Learning (PjBL) in improving elementary school students’ learning achievement in the Education Coordination Area (Korwil) of Rajadesa District, Ciamis Regency. The study employed a qualitative approach using a case study method to obtain an in-depth understanding of the planning, implementation, and evaluation of project-based learning. The research subjects consisted of principals, teachers, students, and school supervisors involved in the learning process. Data were collected through observation, in-depth interviews, and documentation studies. The data were analyzed using the interactive analysis model of Miles and Huberman, including data reduction, data display, and conclusion drawing. Data validity was ensured through source triangulation, technique triangulation, and member checking. The findings revealed that the implementation of PjBL was carried out through three main stages: planning, collaborative implementation, and authentic assessment. PjBL was proven to improve students’ cognitive, affective, and psychomotor learning achievement, as well as enhance critical thinking, communication, collaboration, and creativity skills. The novelty of this study lies in the contextual PjBL implementation model based on local characteristics that integrates collaborative, contextual, and reflective learning aspects into a unified learning cycle.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study aims to improve students’ learning outcomes through the implementation of the cooperative learning model of Student Teams Achievement Division (STAD) in the Pancasila Education subject for class VIII A at SMP Muhammadiyah Singaraja. This research employed a Classroom Action Research (CAR) design conducted in two cycles. Each cycle consisted of four stages: planning, action, observation, and reflection. The research subjects were 29 students of class VIII A. Data were collected using learning achievement tests and observation sheets. The collected data were analyzed using descriptive quantitative techniques to evaluate students’ academic progress during each cycle. The findings indicate that the implementation of the STAD learning model contributed positively to improving students’ learning outcomes, participation, and engagement in classroom activities. Therefore, the STAD cooperative learning model can be considered an effective instructional strategy for enhancing learning achievement in Pancasila Education.

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.

The current research examines the effect of the Student Teams Achievement Division (STAD) cooperative learning model on Indonesian language outcomes among sixth-grade students at SD Negeri 106805 Manunggal. Operating within a quantitative framework, this quasi-experimental research utilized a non-equivalent control group design. The sample comprised 50 students, classified into a control group (23 students) and an experimental group (27 students). Data collection involved observations, documentation, alongside pretest and posttest scores. The 10-item essayThe instrument achieved a high level of reliability, with Cronbach’s Alpha coefficients of 0.700 on the pretest and 0.807 on the posttest. Diagnostic tests confirmed the data were normal and homogeneous. The experimental group achieved a substantial learning improvement of 42.04, significantly outperforming the control group's gain of 17.39. The independent sample t-test yielded a critical significance value of 0.000 < 0.05, confirming that the STAD model exerts a significant and positive influence on student’s indonesian language achievement.

This study is motivated by the suboptimal use of intelligence tests in guidance and counseling services in schools, despite their important role in understanding students’ cognitive abilities as a basis for providing appropriate services. This study aims to examine the utilization of intelligence tests in guidance and counseling services to support the optimization of students’ academic development. The method used is a literature review with a qualitative approach through the analysis of 25 relevant scientific articles published between 2022 and 2026, using content analysis techniques. The results indicate that intelligence tests play an important role in identifying cognitive abilities, supporting the planning of guidance and counseling services, assisting in academic decision-making, and guiding interventions for students’ learning difficulties. In addition, intelligence is also related to academic achievement, although it is influenced by other factors such as motivation and the learning environment. However, the findings also reveal a gap between the theoretical potential of intelligence test utilization and its implementation in practice, which still faces limitations, particularly in the integration of assessment results and the accuracy of interpretation. The implications of this study highlight the need to improve counselors’ competence in the use of psychological assessments and to optimize the systematic use of test results in order to support more effective guidance and counseling services in developing students’ academic potential.