Publication Search

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Rapid developments in the Artificial Intelligence (AI) industry have triggered an increased need for workers with specialized competencies, which has implications for significant variations in salary levels. This research aims to analyze the factors that influence salaries in the AI sector using the multiple linear regression method. The dataset used includes 15,000 AI job vacancies with variables including job and company characteristics. The data was engineered via the one-hot encoding method and divided into two parts: training data (80%) and test data (20%). The analysis results show that the regression model is able to explain 85% of the variation in salary, with an R² value of 0.85 and a Root Mean Square Error (RMSE) of USD 23,221. The three main factors identified as having a significant influence on salaries in the AI field are work experience, company location, and the industry in which the company operates. The experience factor reflects the skills and knowledge developed over many years, which can increase productivity (Rony et al., 2023). Company location also plays an important role, as the cost of living and demand for skilled labor varies by region (Badran, 2019). Additionally, the specific industry in which an employee works influences salary, given that more developed industries can often offer higher compensation (Huang, 2025). This research makes a significant empirical contribution to the understanding of compensation structures in the AI labor market.

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

Kali Baru Lake is a community-based pilot tourism destination in Bekasi City managed by the Kali Baru Tourism Awareness Group (Pokdarwis Danau Indah Kalibaru). Preliminary observations indicate that destination management still faces limited human resource capacity, inadequate safety facilities, and the absence of a structured risk management document as a governance instrument. This community service program aims to strengthen the institutional capacity of the Pokdarwis through assistance in developing a risk management document, tourism safety training, formulation of operational standard operating procedures (SOPs), and enhancement of risk communication. The implementation method applied a participatory approach consisting of initial assessment, training, document development workshops, implementation of safety-supporting facilities, and evaluation. The results show the completion of a risk management document based on hazard identification and mitigation, the establishment of several safety and operational SOPs, the availability of risk communication media, and improved knowledge and skills of Pokdarwis members in managing sustainable tourism destinations. This program contributes to strengthening destination governance professionalism, enhancing tourism safety, and improving the readiness of Kali Baru Lake as a safe and sustainable community-based tourism destination.

Learning is an activity to educate students at school which aims to make science acceptable and well understood. Through the learning process, students are expected to experience positive changes, both in terms of knowledge, attitudes, and skills. One of the learning processes that has a great influence on the lives of students is learning Indonesian. Learning Indonesian is very important because it functions as the main means of communication in daily life, both orally and in writing. With good Indonesian language skills, students will find it easier to express ideas, understand information, and interact effectively with the surrounding environment. Therefore, Indonesian learning in elementary schools must be designed in a systematic, interesting, and in accordance with the characteristics of students. In addition to clear goals, appropriate strategies and solutions are also needed to overcome various difficulties that arise, such as low interest in learning, limited vocabulary, and lack of reading and writing comprehension. These efforts are expected to be able to improve the quality of Indonesian learning optimally.

Skin aging is a natural process that cannot be avoided, but it can be slowed down through proper skin care. The use of natural face masks is one of the safe, affordable, and relatively non-invasive treatment alternatives without long-term side effects. The bandotan plant (Ageratum conyzoides L.) is a weed that grows wild in the Cemani Village area, Sukoharjo Regency. Although often considered worthless, this plant actually contains active compounds such as flavonoids, tannins, and saponins that have the potential to be antioxidants. Therefore, this service activity aims to provide counseling and training to the people of Cemani Village regarding the manufacture of face masks made from bandotan plants. This program is carried out with several procedural stages, starting from the interpretation of problems on the land, followed by the preparation of the timeline for the implementation of activities, then counseling and ending with a workshop session on the procedure for making antiaging masks for bandotan herbs. The program ended with an assessment of the evaluation of the activities. This activity was attended by 20 participants of the Cemani village PKK mobilization team. Based on the pretest and posttest scores, there was an increase in public knowledge about the program carried out with an average of 80 pretests and an increase in the average percentage of posttest scores up to 95.83. In the assessment of the questionnaire, public satisfaction with the implementation of the activity was classified as very satisfied with a score of 92.67.

This community service activity aims to improve the capacity and strengthen the digital literacy of Micro, Small, and Medium Enterprises (MSMEs) in Klambir Lima Kebun Village, Hamparan Perak District, in utilizing digital technology as a means of marketing their products. The main problems faced by MSME players in this village are a low understanding of digital marketing strategies, limited effective use of social media, and a lack of ability to manage digital content that is attractive and suitable for the target market. Through this community service activity, participants were equipped with basic knowledge and digital literacy, digital marketing strategies, the use of e-commerce platforms, and techniques for creating photo and video-based promotional content. The implementation methods included socialization, practical training, and mentoring for community service participants. The results of the activity showed an increase in the understanding and skills of MSME actors in managing digital business accounts and utilizing social media such as Instagram, Facebook, and WhatsApp Business as effective marketing tools. With this activity, it is hoped that MSME actors in Klambir Lima Kebun Village will be able to expand their market reach, increase sales, and adapt to the development of the digital economy in a sustainable manner.

The coverage of Complete Basic Immunization (Imunisasi Dasar Lengkap or IDL) in Maharani Village remains low at 38.8%, falling short of the national target of 95%. This condition increases the health risk of toddlers contracting Vaccine-Preventable Diseases (PD3I). This study aimed to determine the relationship between mothers' knowledge and husbands' support regarding the completeness of basic immunization for toddlers in Maharani Village, within the working area of Rumbai Bukit Public Health Center. This research employed a quantitative analytic method with a cross-sectional design. The population in this study comprised all mothers with toddlers in the area, with a sample of 73 respondents selected using the purposive sampling technique. Data collection was conducted using validated questionnaires and observation of Maternal and Child Health (KIA) books, followed by univariate and bivariate analysis using the Chi-square statistical test. The results indicated that the majority of toddlers had incomplete immunization status (61.6%), mothers had a low level of knowledge (61.6%), and respondents did not receive support from their husbands (58.9%). Statistical test results confirmed a very significant relationship between mothers' knowledge (p-value = 0.000) and husbands' support (p-value = 0.000) with the completeness of basic immunization. The conclusion confirms that knowledge and husband's support are the main determinant factors. It is suggested that Rumbai Bukit Public Health Center implement a more inclusive health promotion strategy by involving the active role of husbands in monitoring child health.

Maternal reproductive health is a critical factor in reducing Maternal Mortality Rate (MMR) and Infant Mortality Rate (IMR). Data from Deli Tua Primary Health Center shows that K4 coverage reached only 78% with prenatal class participation at 40%, still below the national target. Low knowledge among pregnant women about reproductive health is one of the main causes. This Community Service Student Creativity Program (PKM-M) aims to improve reproductive health knowledge through innovative and interactive prenatal class improvement. The implementation method includes developing educational media (modules, posters, videos), conducting classes with participatory learning methods, and evaluation through pre-post tests. The program was conducted over 5 months targeting 30 pregnant women divided into 3 groups, each attending 6 sessions. Materials covered physiological changes during pregnancy, nutrition, reproductive hygiene, danger signs, childbirth preparation, and postpartum care. Results showed a knowledge score increase of 42.5% (from 58.3±12.4 to 83.1±8.7) with significance p<0.001. Participation reached 86.7% with satisfaction level of 4.3/5.0. The program proved effective in improving reproductive health knowledge and can be replicated in other primary health centers with local context adaptation.

Thousands of metric tonnes of garbage remain unmanaged, and despite available solutions, many people are still reluctant to participate in proper waste disposal. This study aimed to identify the reasons behind the unwillingness of different age groups in Kuta Selatan, Badung, Bali to separate their garbage into biodegradable and non-biodegradable categories. This qualitative research used surveys and interviews for data collection. The survey involved three age groups: adolescents (10–19) with 15 respondents, young adults (20–39) with 15 respondents, and middle adults (40–60) with 11 respondents. Interviews were conducted with two environmental experts, and the data were analyzed using thematic analysis. The results showed that reluctance across age groups stemmed mainly from limited awareness of the environmental benefits of waste separation and the negative impacts of improper disposal. Adolescents additionally cited the lack of strict policies and penalties. Young and middle adults shared similar reasons, mostly linked to insufficient knowledge and low motivation. Environmental experts emphasized the importance of improving public awareness of waste management practices and enhancing waste management infrastructure through additional facilities and better-quality services. Overall, this study highlights the need for stronger policies, improved infrastructure, and increased public education to boost community participation in waste separation in Kuta Selatan.

The learning process that engages students greatly influences their interest in learning. The integration of technology in education can enhance students’ interest and motivation to learn, and technological advancements provide significant support in delivering education on Islamic religious knowledge. Various social media platforms can serve as learning resources. With technological assistance, it becomes easier to spread religious knowledge in innovative and creative ways. This technology can also capture students’ attention, as it enables the creation of animated videos to enhance students’ comprehension of religious knowledge. An example of such a platform that can serve as an educational resource is YouTube Kabi. YouTube Kabi is an interactive medium that offers engaging audio-visual content with animations that capture students’ interest. The delivery of Sirah Nabawiyah material can be accomplished easily because this application can be accessed on laptops or smartphones. The purpose of this study is to examine the utilization of YouTube Kabi in teaching Sirah Nabawiyah material. The method employed in this study is qualitative with a descriptive approach. This research is field-based, and the data collection process involves observation, interviews, and documentation. The findings of this study demonstrate that YouTube Kabi serves as an example of an Islamic educational resource that can enhance students’ motivation to learn, especially in learning Sirah Nabawiyah material, because during the learning process, students demonstrate enthusiasm and engagement.

Teamwork is a fundamental factor in social, organizational, and educational life, because in essence humans are social creatures that require the interaction and involvement of other individuals to meet their needs and achieve life goals. In the context of work, teamwork can be defined as the result of coordinated individual efforts that are able to produce higher performance than if work is done individually, or as a group of individuals working collectively to achieve common goals that are easier to achieve through collaboration. The implementation of teamwork plays an important role in accelerating job completion, improving individual and organizational performance, and being able to prevent overlapping tasks through good synchronization. Through intensive interaction, teamwork can have a positive impact on the overall performance of the group and also improve individual abilities through the process of knowledge and experience transfer between employees. The dimension of teamwork includes active member contributions, interaction and communication, consistency in maintaining focus on goals, quality of work results, and relevance of team members' knowledge and skills. Therefore, the effectiveness of teamwork is seen as the most important competitive advantage in an organization, making it a major factor that influences the increase in work productivity.

The Islamic conception of science views knowledge as a unity originating from Allah SWT and directed towards realizing human welfare. Islamic science does not separate the rational, empirical, and spiritual dimensions, but rather integrates revelation, reason, and sensory experience in obtaining truth. Science from an Islamic perspective is understood as a human effort to read and understand the verses of kauniyah as a manifestation of God's power in the universe. This study aims to analyze the Islamic conception of science and its relationship with science, and examine the urgency of integrating the two in facing the challenges of modern science. The research method applied in this study is a literature study with a qualitative approach, through descriptive and interpretive analysis of various relevant literature sources. The research findings indicate that the integration between Islamic science and science plays a strategic role in overcoming the scientific dichotomy, strengthening the ethical foundation of science, and building a scientific paradigm oriented towards the values ​​of monotheism and humanity. Thus, the Islamic conception of science and science offers an alternative, holistic and sustainable scientific framework.

Breast cancer is one of the leading causes of death among women, largely due to delayed diagnosis. Early detection through Clinical Breast Examination (CBE/SADANIS) is an important strategy to identify breast cancer at an early stage. However, the level of knowledge and awareness of Women of Reproductive Age regarding SADANIS remains low. This Community Service activity aimed to improve knowledge and awareness of SADANIS among Women of Reproductive Age through health education at PMB Rama Agustina. The activity was conducted through preparation, implementation, and evaluation stages. Health education was delivered using interactive lectures and discussions, supported by educational media such as leaflets and posters. Evaluation was carried out using pre-test and post-test questionnaires to assess changes in participants’ knowledge. The results showed an improvement in participants’ knowledge and a positive change in attitudes toward the importance of early breast cancer detection. In addition, participants demonstrated increased interest and willingness to undergo SADANIS examinations, either at the midwifery practice or at nearby primary healthcare centers. In conclusion, this activity was effective as a promotive and preventive effort to support early detection of breast cancer among women of reproductive age.

Peat characteristics include low fertility, high acidity, and poor drainage because it comes from the weathering of organic matter under anaerobic conditions. However, peat has environmental benefits such as absorbing carbon, water buffers, and providing habitat for various unique flora and fauna. The use of peat as agricultural land is widely used by farmers in Pontianak City because it has a very large peatland area with a traditional agricultural system. However, traditional farming will have local knowledge (local wisdom) as a way to minimize damage to the peat ecosystem as an adaptation effort. This study aims to examine the adaptation of peatland management in traditional farming in Pontianak City. The method used in this study is qualitative descriptive and multiple linear regression analysis. The number of research samples was 68 farmers. The results of the study showed that traditional farmers have paid attention to the sustainability of their farming to minimize environmental damage. The results of the study showed that the adaptations carried out were making wells to maintain water availability, using short-lived vegetables that require shallow drainage of 20-30 cm and are adaptive to peat, providing intensive shade, planting trees on empty land, cleaning intensive irrigation, providing ameliorant ash, lime, chicken manure intensively, and arranging planting patterns with diversification. The determining factors for peatland management adaptation include age, land area, length of farming, participation of fire-conscious communities, and intensity of participation in outreach.

This study aims to analyze Paul as an educator through an epistemological and methodological examination of his letters, as well as an examination of his teaching style within the context of the early church. This research approach is qualitative theological, employing exegetical and hermeneutic analysis of New Testament texts, particularly Paul's letters. This analysis reveals that Paul's educational epistemology is rooted in his encounter with Christ as the source of all truth and spiritual knowledge. According to Paul, knowledge of faith is not the result of human rationality, but rather God's revelation, understood through the work of the Holy Spirit (1 Corinthians 2:10–13). Methodologically, Paul demonstrates a dialogical, argumentative, relational, and transformative teaching approach. He uses logical and communicative rhetoric to guide the congregation in a reflective understanding of the Gospel and emphasizes the importance of living examples as a means of learning faith (1 Corinthians 11:1). Paul also developed a Christocentric and communitarian teaching style, where the church is seen as a living, mutually edifying space for learning about faith, centered on the love of Christ (Colossians 1:28; Ephesians 4:11–16). The results of this study indicate that education, from Paul's perspective, aims for life transformation, not merely the transfer of knowledge. Paul views education as a process of discipleship that produces new life in Christ (Romans 12:2; Galatians 2:20). Thus, Paul's educational model provides theological and practical contributions to contemporary Christian education, placing Christ at the center of epistemology and love as the primary method of teaching.

The Qur’an and Hadith are the main references for Islamic teachings and function as the essential basis for Islamic education. They function not only as a guide for the lives of Muslims but also as the basis for determining educational goals, values, curricula, and methods. The aim of Islamic education is to develop individuals who are balanced in faith, knowledge, morals, and skills, enabling them to fulfill their roles as servants of Allah and His representatives on earth. This research seeks to analyze the role of the Qur’an and Hadith as the fundamental basis of Islamic education and their influence on shaping educational objectives, values, curriculum design, and teaching methods. The research method used is a systematic review of national and international journal articles published from 2020 to 2025. The results show that Islamic education places emphasis on forming al-insan al-kamil individuals characterized by faith, knowledge, noble character, and a sense of responsibility. Through curricula and educational methods grounded in the Qur’an and Hadith, values such as faith, piety, honesty, and social concern are instilled.

Islamic education in Indonesia plays a strategic role in shaping students’ religious character as well as their national identity, and therefore cannot be separated from the ideological foundations of Pancasila and the Unitary State of the Republic of Indonesia (NKRI). Islamic education functions not only as a means of transmitting religious values, but also as a medium for internalizing national ideology in line with the goals of national education. This study aims to analyze the ideological foundations of Islamic education based on the values of tauhid, Pancasila, and NKRI, as well as to examine their relevance to national education policies and curricula. This research employs a qualitative approach using a library research design. The data were obtained from secondary sources, including scholarly books, journal articles, education policy documents, and relevant legislation. Data collection was conducted through documentation studies, while data analysis applied a descriptive-analytical method to systematically examine the interrelationships among concepts. The findings indicate that the ideological values of Pancasila are substantively aligned with Islamic teachings, particularly in the aspects of divinity, humanity, unity, deliberation, and social justice. Within the framework of NKRI, Islamic education contributes significantly to the formation of religious-nationalist character and the strengthening of national integration. The integration of Pancasila values, religious moderation, and Islam rahmatan lil ‘alamin into national education policies and curricula, particularly through the Merdeka Curriculum and the Pancasila Student Profile, reflects a systematic effort to develop Islamic education that is adaptive and contextual. The implications of this study emphasize that strengthening the ideological foundations of Islamic education is a crucial prerequisite for producing learners who are faithful, knowledgeable, morally upright, and responsible citizens of Indonesia.

This article investigates the effectiveness of cooperative learning using vocabulary flashcards in improving students’ mastery of English adjectives. The research was conducted due to students’ limited vocabulary knowledge. The objective of this article was to examine whether the implementation of a cooperative learning model supported by vocabulary flashcards could enhance students’ adjective mastery and learning engagement. A pre-experimental research design with a one-group pretest–posttest approach was employed. The participants consisted of 15 junior high school students enrolled in an English course. Data were collected through pretest, posttest, classroom observation, and a student response questionnaire. Quantitative data were analyzed using descriptive statistics and N-Gain analysis, while qualitative data were obtained from observation sheets and questionnaire responses. The findings indicate a noticeable improvement in students’ posttest scores compared to their pretest results, with the mean N-Gain score categorized as moderately effective. In addition, observation data revealed high levels of student participation during cooperative learning activities. Questionnaire results further showed positive student responses toward the use of cooperative learning and vocabulary flashcards, particularly in terms of motivation, confidence, and ease of understanding English adjectives. These findings suggest that cooperative learning combined with vocabulary flashcards can effectively support students’ vocabulary development and active engagement. In conclusion, the study provides empirical evidence that cooperative learning facilitates meaningful interaction and knowledge construction, supporting its implementation in English vocabulary instruction. However, future research is recommended to involve larger samples and comparative research designs to strengthen the generalizability of the findings.

Dysmenorrhea is one of the most common reproductive health problems among women of reproductive age and can interfere with daily activities and productivity, while limited knowledge regarding proper management often leads to ineffective handling of menstrual pain. This community service activity aimed to improve the knowledge of women of reproductive age regarding dysmenorrhea management through health education at PMB Lina Contesa. The activity employed a pre-experimental design with a one-group pretest–posttest approach involving women of reproductive age visiting PMB Lina Contesa. Health education was delivered through counseling and interactive discussions using leaflet media. Knowledge levels were measured before and after the intervention using a structured questionnaire and analyzed descriptively and comparatively. The results showed an increase in participants’ knowledge after the educational intervention, with most respondents shifting from low to moderate knowledge levels before education to good knowledge levels after education. These findings indicate that health education on dysmenorrhea management is effective in improving women’s understanding, highlighting the importance of continuous educational programs in midwifery care settings as a promotive and preventive strategy for women’s reproductive health