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Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

The rapid development of digital technology has brought significant changes to social life, particularly among university students as an educated group and agents of change. On the one hand, digital spaces provide opportunities for freedom of expression and public participation; on the other hand, they also present various challenges related to Human Rights (HR), such as privacy violations, the spread of hate speech, disinformation, and cyberbullying. These conditions highlight the importance of strengthening students’ capacity to ensure they possess adequate understanding and awareness of human rights values in the digital era. This community service article aims to enhance students’ human rights awareness through capacity-building activities conducted within the university environment. The service method was implemented through educational activities in the form of seminars, material presentations, and interactive discussions addressing fundamental human rights concepts, digital ethics, privacy protection, and responsible freedom of expression.The results of the activities indicate an increase in students’ understanding and awareness of human rights issues in the digital era, as well as the development of more critical and ethical attitudes in utilizing digital spaces. This initiative also strengthened the synergy between higher education institutions and the government in promoting human rights awareness among students. Overall, this community service activity makes a positive contribution to strengthening students’ capacity to face human rights challenges in the digital era.

The increasing rate of divorce in rural areas indicates serious challenges in maintaining family resilience as well as the limited effectiveness of formal litigation-based dispute resolution. Judicial processes that tend to be procedural, time-consuming, and focused on legal termination often fail to address the substantive justice needs of the disputing parties. Consequently, alternative dispute resolution mechanisms that are more responsive to local social and cultural values are required. This study aims to examine the effectiveness and implementation of divorce mediation facilitated by the Village Government of Banra’as, Sumenep Regency, through the perspective of Progressive Legal Theory. This research employs a qualitative approach with an empirical research design. Data were collected through field observations, in-depth interviews with village officials, community leaders, and individuals who had previously participated in the mediation process, as well as documentation related to divorce dispute resolution practices at the village level. Data analysis was conducted using a descriptive-analytical method, focusing on mediation practices as a manifestation of living law within the community. The findings reveal that divorce mediation facilitated by the village government demonstrates a relatively high level of effectiveness in reducing divorce cases. This effectiveness is influenced by a familial approach, the utilization of local wisdom, and the strong internalization of religious values within the social life of the Banra’as community. From the perspective of Progressive Legal Theory, this mediation practice reflects a flexible and non-positivistic understanding of law that prioritizes humanity and substantive justice. Village-based mediation not only serves as an alternative dispute resolution mechanism but also functions as a social instrument to preserve family harmony and strengthen social resilience in rural communities.

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

The dynamics of the development of Madrasah Tsanawiyah (MTs) Al Hikmah cannot be separated from the role of the principal’s communication. Analogous to the human body, communication functions as blood that must flow to all parts. This constitutes one of the foundations for quality development. The communication strategy of the principal of MTs Al Hikmah in quality development exhibits distinctive characteristics. The principal is able to establish highly effective communication despite not having an educational background in communication studies. The principal employs prophetic-based communication strategy to enhance institutional quality. This study is qualitative research employing a phenomenological approach. Data were collected through interviews with the principal, foundation caretakers or administrators, teachers, parents or students, and stakeholders. In addition, interview data were systematically dialogued with documents and observations. After data collection, the data were analyzed using prophetic and quality-based approaches. The analytical process involved data condensation and triangulation to ensure the scientific accountability of the findings. The communication implemented operates effectively according to its roles as persuasive, informative, collective-regulative, and integrative, with a linear pattern through channels of direction, instruction, and task assignment aligned with institutional objectives. (b) The direction of the communication strategy is predominantly top-down rather than bottom-up within formal school contexts, guided by ethics of liberation, humanization, and decentralization. Diagonal communication is conducted with several informants, such as vice principals for curriculum, student affairs, and facilities and infrastructure, through various communication platforms. Interpersonal communication is also well established, with a strong emphasis on motivating subordinates from multiple perspectives.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Health services in Indonesia are no longer positioned solely as social services but have also developed into business activities managed professionally. This development gives rise to legal consequences that necessitate the regulation of health business law in order to ensure the quality of health services and to protect patients’ rights as consumers of health services. This study aims to analyze the role of health business law as an instrument in ensuring the quality of health services in Indonesia, particularly following the enactment of Law Number 17 of 2023 concerning Health. The research method employed is normative legal research using a statutory approach and a conceptual approach. Primary legal materials include Law Number 17 of 2023 concerning Health, Law Number 44 of 2009 concerning Hospitals, and Law Number 8 of 1999 concerning Consumer Protection. Secondary legal materials are obtained from textbooks and scientific journals relevant to business law and health law. The results of the study indicate that health business law plays a strategic role in controlling health service business practices through the regulation of licensing, service quality standards, patient safety, legal liability of business actors, and consumer protection mechanisms. The consistent and equitable implementation of health business law is able to ensure the quality of health services without disregarding humanitarian values, professional ethics in health services, and the objectives of national health development.

This study aims to analyze the application of personnel management information systems at the West Sumba Regency Personnel and Human Resources Development Agency (BKPSDM). The main focus of the research is to assess how an integrated information system is able to produce up-to-date, accurate, and can support the decision-making process in personnel policy. An integrated information system is expected to facilitate employee data management, improve administrative efficiency, and strengthen transparency in human resource management. The research method uses a qualitative approach with case studies, through interviews with relevant officials, direct observation, and analysis of relevant documents. The results of the study show that the implementation of an integrated personnel management information system has a positive impact in the form of accelerating administrative processes, reducing data input errors, and facilitating access to information for interested parties. However, the research also found a number of challenges, such as the limitation of human resources trained in the use of technology systems and infrastructure that is not yet optimal. This study concludes that strengthening human resource capacity and increasing infrastructure support is a strategic step to optimize the personnel management information system. The research recommendations are expected to be a reference for the West Sumba Regency BKPSDM and other government agencies in developing a more effective and sustainable information system.

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

The development of automation and robotics technology has driven innovation in various industrial fields, particularly in automatic sorting systems. Manual sorting processes often lead to inefficiencies and human errors, creating the need for an automatic, fast, and accurate system. This research employs a qualitative method which includes experimentation, testing, and system documentation. The system is designed as a robotic arm for sorting objects based on color, utilizing a TCS3200 color sensor and an ESP32 microcontroller. An ultrasonic sensor detects the presence of objects, while the sorting results are displayed through a real-time web monitoring system. The test results show that the prototype successfully sorts four primary colors (red, green, blue, and yellow) with a high level of accuracy. This research is expected to serve as a reference for the development of automation systems and robotics learning tools in both educational and industrial applications. In addition, this research also contributes to the development of technology that can increase efficiency and accuracy in industrial production processes and provide more environmentally friendly solutions by reducing the need for manual labor.

This article explores the concept and implementation of restorative justice in Indonesia, an approach currently at a crucial crossroads within the criminal justice system. Rather than solely focusing on punishment, restorative justice offers a path towards repairing relationships between victims, offenders, and the community, seeking solutions oriented around conflict resolution. Through comprehensive analysis, this paper identifies the philosophical foundations and regulations supporting the adoption of restorative justice, while dissecting the dynamics of its application across various levels of legal processes in Indonesia. However, this noble endeavor is not without its challenges, ranging from institutional resistance and uneven understanding to harmonization with the conventional criminal law framework. Behind every case lies a human story yearning for more substantive justice. Therefore, this article argues that the success of restorative justice does not merely lie in its legal umbrella, but in our ability to understand and embrace the human dimension in every dispute resolution process. Consequently, this paper recommends adaptive and collaborative strategies to strengthen the role of restorative justice, ensuring it can guide our criminal justice system towards a more just and dignified future for all parties.

The interactive learning video innovation "Human Blood Circulation" through Edpuzzle, with embedded questions, is designed to address the difficulties faced by fifth-grade elementary school students in understanding abstract biological concepts. Science education in elementary schools often encounters challenges in explaining invisible processes, such as the heart's working mechanism and blood circulation, leading students to struggle with comprehension or merely memorize the material. Conventional learning videos tend to make students passive, necessitating media that can transform the learning process into an active one. Edpuzzle, as an educational platform, allows teachers to insert questions at critical points in the video, requiring students to answer before continuing to watch. This innovation aligns with the cognitive development stage of fifth-grade students, who are in the concrete operational stage.The research objectives include product development, validity and feasibility testing, analysis of conceptual understanding improvement, influence on focus and learning independence, and student responses. Media development refers to Mayer's cognitive theory of multimedia and the characteristics of interactive videos according to Heinich et al. Additionally, media development models such as ADDIE and Dick and Carey are discussed. The main benefits of using Edpuzzle include increasing engagement, facilitating real-time formative assessment, and enhancing learning motivation. However, challenges exist such as technology access, teacher readiness, the risk of technology dependency, and long-term evaluation. The practical implications can support digital learning and the transformation of elementary science education.

A moral crisis occurs when a person loses the attitude, character, and behavior that are in accordance with goodness. Moral and ethical crises often occur among the younger generation in Indonesia due to various factors, such as the impact of globalization, the influence of social media, the lack of parental involvement, and the lack of character education in schools. This study aims to explore the relevance of character education values in M. Quraish Shihab's Tafsir Al-Mishbah to the problems faced by students in the contemporary era. The crisis of morality, bullying, and the threat of radicalism are the background to the urgency of internalizing contextual Qur'anic values. This research is qualitative in nature, using library research, a thematic approach, and content analysis. The results show that the concept of character education in Tafsir Al-Mishbah is rooted in the relationship between the meaning of Rabb and tarbiyah, which aims to shape Insan Kamil through intellectual and spiritual balance. Analysis of Q.S. Luqman: 12-13, Q.S. Al-Hujurat: 11-13, and Q.S. Al-Mujadilah: 11 reveals fundamental values such as monotheism, gratitude, tolerance, and manners in seeking knowledge. The relevance of the findings shows that Quraish Shihab's moderate (wasathiyah) thinking is very effective in protecting students from extreme ideas, building digital literacy ethics through the principle of tabayyun, and eliminating the culture of violence in schools through a humanistic approach. This study concludes that Tafsir Al-Mishbah offers a functional methodological framework for strengthening the character of 21st-century students.

This study analyzes the relationship between Christian faith and artificial intelligence (AI) through a theological-philosophical approach and assesses its relevance to the existence of the Catholic Church in the digital age. The background of this study stems from the rapid development of AI, which brings both opportunities and risks to the life of faith, such as the simplification of theological teachings, the reduction of personal relationships, and the emergence of a technocratic paradigm. The study uses qualitative methods with a literature review of the Holy Scriptures, Church documents, and literature on philosophy and technology ethics. The results of the analysis show that AI is a product of human creativity as the image of God, so it does not conflict with faith, but it remains instrumental and does not have moral or spiritual dimensions like humans. Therefore, AI cannot replace the role of humans in faith relationships. The Church is called to guide technological development through Christian ethical principles, upholding human dignity, being critical of the effects of dehumanization, and utilizing AI wisely for evangelization, catechesis, and faith education. With a reflective and critical approach, the Church can remain relevant amid technological advances without losing its identity and mission for the common good.  

The digital transformation of healthcare requires hospitals to optimally implement Electronic Medical Records (EMR) in accordance with the National Hospital Accreditation Standards (SNARS). However, challenges remain related to human resource readiness and the effective use of EMR to support KARS accreditation and service quality improvement. This community service activity aimed to provide assistance in implementing SNARS-based EMR at Mitra Sejati General Hospital, Medan. A descriptive–qualitative approach was applied through education, structured training, focused group discussions, and peer group mentoring involving healthcare professionals and supporting staff. The results demonstrated an improvement in participants’ understanding of SNARS, increased compliance of EMR implementation with KARS standards, and enhanced quality and traceability of medical record documentation. The assistance also improved hospital readiness for accreditation and contributed to quality and patient safety improvement. It can be concluded that SNARS-based EMR implementation assistance is an effective strategy to support KARS accreditation and enhance hospital service quality.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Islamic Religious Education (PAI) plays a crucial role in shaping students' personality and morals, not only by imparting religious knowledge but also by internalizing moral values for everyday life. The rapid development of technology, globalization, and social change presents challenges to moral development, requiring PAI learning to effectively integrate moral values in classroom dynamics. This study aims to examine the integration of moral values in PAI learning and its implications for strengthening character education. Using a qualitative approach with library research, data were gathered from books, journal articles, and previous studies on PAI and moral education. Data collection was through documentation, and content analysis was used to synthesize concepts, theories, and findings. The study finds that moral values in PAI learning are integrated through two approaches: explicit and implicit. Explicit integration involves teaching materials containing moral values, while implicit integration occurs through teacher role models, humanistic interactions, classroom management, and participatory and contextual learning methods. The integration of moral values enhances the meaning of PAI learning and contributes to students' attitudes and behavior. This study highlights that well-designed, value-oriented PAI learning plays a vital role in strengthening character education and continuously fostering students' morals.

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

The computer network management practice at the Sorong City Public Works and Public Housing (PUPR) Office aims to improve the technical competence of employees in understanding, operating, and maintaining computer network devices, both hardware and software. This activity was carried out through four stages: observation, socialization, training, and evaluation, with a hands-on approach that emphasized direct participant involvement as the key to competency improvement. The results of the activity showed that employees gained a better understanding of network device configuration, cable management, and the use of network support software, and were able to solve simple technical problems independently. Post-training evaluations showed a significant increase in participants' technical abilities, which had a positive impact on operational efficiency and service quality at the agency. Thus, the hands-on practice supported by intensive mentoring proved effective in developing human resource competencies in the field of computer networks and supporting digital transformation within the Sorong City PUPR environment.