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State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This systematic literature review analyzes previous studies on impact of educational technology on students’ behavioural engagement in English language learning. The integration of educational technology in English classroom has increased significantly in order to address students’ low participation, limited attention, and passive learning behaviour. Various digital tools such as digital storybooks, digital storytelling, multimedia learning platforms, and interactive online applications have been implemented to promote students’ active participation. This review followed the prefered Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a systematic and transparent review process. Relevant journal articles published between 2020 until 2025 were identified through Google Scholar, ResearchGate, and Publish or Perish. A total of 15 articles met the conclusion criteria and were analysed in this study. The findings indicate that educational technology positively influences students’ behavioural engagement, which is reflected in increased participation, attention, interaction, and task completion in English leraning contexts.The review higlights that the appropriate intergration of educational technology can support more interactive and learner-centred English language learning environments.

Majelis Taklim (Islamic study groups) in urban areas play a strategic role beyond traditional religious education, specifically as a means of empowering women's social movements. This study aims to analyze the mechanisms of women's empowerment through Majelis Taklim Dar El Ihsan and its impact on strengthening social solidarity in Bambu Apus Village, Pamulang. Using a qualitative approach with a case study design, primary data were collected through in-depth interviews with administrators and congregants, supported by participant observation and documentation studies. The results indicate that Majelis Taklim Dar El Ihsan implements an empowerment model by integrating religious material with practical guidance, such as on family management and microeconomic empowerment. The resulting social solidarity is manifested in emotional and material support (bonding social capital) and social inclusiveness (bridging social capital), which bridges interactions between existing residents and newcomers. These findings confirm that Majelis Taklim effectively functions as a "third space" in building social resilience in urban communities through empowering women's institutions.

This study aims to analyze the cultural meaning of social drinking displayed in South Korean films on Netflix in 2024 through the perspective of Charles Sanders Peirce's semiotic theory. Social drinking, as a cultural phenomenon, is not only a social habit in South Korea but is also often used as a narrative element in films to convey cultural values, social dynamics, and interpersonal relationships. Qualitative research methods with a semiotic analysis approach are used to explore the meaning displayed on the representamen, object, and interpretant sides of social drinking in the films Badland Hunters, Officer Black Belt, Mission: Cross, Wonderland, and My Name is Loh Kiwan. The results of the study show that social drinking represents the culture of togetherness of South Korean society that is woven into various contexts, such as work relationships, family, and friendships. In terms of representamen, visual signs in the form of symbols of drinking culture such as soju, banquet tables, and the movement of pouring drinks to each other create a strong picture of togetherness. From the object side, social drinking becomes a medium to highlight solidarity and release social pressure, especially in a hierarchical and competitive work culture. The resulting interpretation shows a dualism of meaning: on the one hand, it strengthens harmony and the value of togetherness, while on the other hand it displays the dark side of this culture, such as excess consumption and its influence on social pressure. This study provides new insights into the role of South Korean films as a medium for conveying global cultural messages, which are able to influence local cultural interpretations outside their country of origin. In addition, this study is expected to enrich the literature on semiotics in visual communication studies with a focus on drinking culture as an element of representation.

Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

This study examines the local culture of Nagari Gadut as preserved through the traditions of Manjapuik Batu and Manampuang. The main issue addressed in this research is the limited written documentation and academic studies on these traditions, which are predominantly transmitted orally and are vulnerable to changes in meaning over time. The purpose of this study is to describe the implementation, cultural meanings, and social functions of Manjapuik Batu and Manampuang within the community of Nagari Gadut. This research employs a qualitative approach, with data collected through literature review, direct observation, and in-depth interviews with traditional leaders and local community members. The data were analyzed using descriptive qualitative analysis to interpret the values and meanings of the traditions from the perspective of the supporting community. The findings indicate that the Manjapuik Batu tradition functions as a customary practice related to death rituals, emphasizing values of mutual cooperation, togetherness, and adherence to adat norms. Meanwhile, the Manampuang tradition reflects social solidarity, discipline, and principles of equality through the equal distribution of sacrificial meat to all participants. The study concludes that both traditions serve not only as local cultural heritage but also as value systems that shape the social character of the Nagari Gadut community and therefore need to be documented as part of cultural preservation efforts.

Child grooming is a form of non-physical sexual abuse that involves gradual emotional manipulation, often making it difficult to detect. It typically begins with the abuser gaining the child’s trust and gradually introducing inappropriate behavior, with the goal of sexual exploitation. This study aims to explore the phenomenon of child grooming and the crucial role of guidance and counseling in preventing and managing such cases. The method employed is a literature review, analyzing various relevant scientific articles and research studies. The findings indicate that child grooming is influenced by several factors, including individual traits, family dynamics, and the use of digital media, which has become an increasingly prevalent platform for such abuse. Victims of grooming often experience significant psychological and social consequences, including trauma, emotional distress, and difficulty in forming healthy relationships. Guidance and counseling services are essential in the prevention, early detection, and intervention in grooming cases. These services provide support for both potential victims and their families, helping them understand and recognize the signs of grooming. Additionally, counseling plays a key role in victim recovery, offering psychological support to overcome the lasting impacts of abuse. This research underscores the need for proactive measures and comprehensive guidance and counseling strategies to address child grooming effectively.

This study aims to analyze the symbolic meaning in the modern poem “Lentera di Dalam Hujan” using a semiotic approach. This approach is employed to reveal the relationship between signs, symbols, and meanings that represent emotional experiences and reflections on life contained in the poem. The method used in this research is a descriptive qualitative method, with the data source being the text of the poem analyzed through the stages of identifying signs, interpreting symbols, and drawing meanings based on semiotic theory. The results indicate that the symbol of the lantern represents hope and inner light, while rain symbolizes sadness, obstacles, and the dynamics of life. Through the relationship between these two symbols, the poem portrays human resilience in maintaining hope amid difficult situations. This study is expected to enrich literary studies, particularly in understanding modern poetry through a semiotic perspective.

Bullying is a form of aggressive behavior that is intentionally and repeatedly carried out, characterized by an imbalance of power between the perpetrator and the victim. This phenomenon is not limited to childhood and adolescence but may also produce long term effects that extend into adulthood, including among university students. This study aims to explore the long term impact of bullying on victims’ mental health, with a particular focus on students who have experienced bullying in the past. The study employed a descriptive qualitative method using a literature review approach. Data were obtained through a comprehensive analysis of scientific articles, national and international journals, and previous studies related to bullying and mental health. The findings show that victims of bullying face a higher risk of psychological problems, such as depression, anxiety, post traumatic stress disorder or PTSD, low self esteem, and difficulties in social interactions. These effects influence not only emotional well-being but also academic functioning, including reduced concentration, decreased learning motivation, and lower academic performance. In addition, prolonged psychological stress resulting from bullying may lead to physical problems, such as sleep disturbances and somatic complaints. Factors including limited social support, maladaptive coping strategies, and high intensity or prolonged exposure to bullying were found to intensify the negative impacts experienced by victims. Therefore, this study emphasizes the importance of comprehensive prevention and intervention efforts in higher education settings, such as the provision of accessible counseling services, the implementation of strict anti bullying policies, and the strengthening of social support systems to minimize the long-term mental health effects of bullying among university students.  

This study aims to explore students’ perceptions of using Canva as a digital storytelling platform to enhance their visual and written narrative skills in English writing. The research employed a descriptive qualitative method involving 34 students who participated in a questionnaire consisting of eight closed-ended statements and two open-ended questions. The data were analyzed descriptively, using percentages to support qualitative interpretation. The findings revealed that most students perceived Canva as an accessible, enjoyable, and effective tool for developing writing skills. Students agreed that Canva helps them visualize ideas, organize stories logically, and combine words with images creatively. Moreover, Canva was found to improve students’ motivation, confidence, and emotional expression in English writing. These results are consistent with previous studies by Utami and Suriyani (2022), Febriansyah et al. (2023), Siregar et al. (2024), Herwani (2024), Eragamreddy and Joseph (2025), Hafidzin et al. (2025), and Jayanti et al. (2025), which collectively highlight Canva’s role in supporting writing engagement, creativity, and organization. The study concludes that Canva transforms traditional writing into a multimodal and meaningful process, combining linguistic and visual literacy. Therefore, Canva can be considered an innovative pedagogical tool that promotes creative thinking, digital competence, and expressive communication in the English writing classroom.

This study investigates the role of artificial intelligence (AI) in enhancing language learning, with a focus on five key applications: automatic text analysis, personalized learning, adaptive feedback, language error detection, and automatic translation. The study addresses the challenge of integrating AI effectively in educational contexts while balancing technological potential with pedagogical guidance. The objective is to provide a comprehensive understanding of how AI tools contribute to more adaptive, efficient, and engaging language learning experiences. A systematic literature review method was employed, selecting and critically analyzing studies published between 2020 and 2025 that examined AI-assisted language learning strategies. The findings indicate that automatic text analysis supports comprehension monitoring and guided learning, while personalized learning adapts content to individual learner needs, enhancing motivation and retention. Adaptive feedback delivers immediate, targeted guidance that fosters accuracy and self-regulated learning, and language error detection tools enable learners to identify and correct grammatical and lexical mistakes, promoting metalinguistic awareness. Automatic translation broadens access to authentic texts and cross-cultural materials, supporting comprehension and independent learning. Synthesizing these findings highlights the transformative potential of AI to improve learning outcomes while also revealing challenges such as tool reliability, ethical considerations, and the need for teacher oversight. The study concludes that AI, when thoughtfully integrated, complements instruction, enhances learner engagement, and supports differentiated and data-driven teaching strategies, providing valuable insights for language educators and guiding future research on AI-enabled language learning.

Women Farmer Groups play an important role in strengthening household food security, yet limited food diversity remains a challenge in rural communities. This study analyzes the empowerment process of the Melati Women Farmer Group (KWT Melati) through an integrated farming program in improving household food security in Sarengkol Hamlet, Sukagalih Village, Sukaratu District, Tasikmalaya Regency. The research employed a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The findings show that the empowerment process was participatory, gradual, and sustainable, implemented through five stages. The enabling stage expanded women’s access and participation through social support and extension facilitation. The empowering stage strengthened technical and organizational capacities as well as women’s roles in decision-making. The protecting stage was reflected in social solidarity and mutual cooperation as informal protection. The supporting stage appeared through continuous assistance and community support. The maintaining stage indicated organizational independence despite reduced external aid. The study concludes that empowerment through integrated farming strengthens household food security based on social capital and women’s autonomy.

This study aims to analyze strategies for optimizing the management of the library of the Majelis Ulama Indonesia (MUI) of Sumatera Utara Province in carrying out its role as an authoritative center for Islamic literacy and information. As an institution overseeing the Pendidikan Tinggi Kader Ulama (PTKU), the library holds a strategic position but faces challenges in terms of standardization and digital adaptation. The method employed is a descriptive qualitative study examining aspects of collection management, compliance with the National Library Standards (SNP), and the implementation of information technology. The findings indicate that the MUI North Sumatra Library possesses notable strengths in its collection of centuries-old classical kitab kuning manuscripts and unique documents from scholars’ deliberative forums (muzakarah). Optimization efforts include manuscript digitization using the Senayan Library Management System (SLiMS), management training for PTKU students, and the integration of information services through the organization’s official portal. The study concludes that strengthening human resource capacity, ensuring sustainable budget support, and meeting physical facility standards are key factors in transforming the library into an intellectual beacon of Islam in the Media 4.0 era.

Indonesia harbors extraordinary linguistic diversity with over 700 regional languages representing approximately 10% of the world's languages within 1.3% of global land area. However, this diversity faces existential threat from language shift toward Indonesian, urbanization, education policies favoring the national language, and globalization. UNESCO classifies 146 Indonesian languages as endangered, with several dozen facing imminent extinction as last speakers age without intergenerational transmission. This study documents the current vitality status of Indonesian regional languages, analyzes factors driving language endangerment and shift, evaluates existing conservation efforts, and proposes evidence-based strategies for language revitalization and maintenance. A multi-phase approach was employed: vitality assessment of 150 regional languages using UNESCO's Language Vitality and Endangerment framework with surveys involving 2,400 speakers; ethnographic case studies in 12 speech communities; policy analysis; evaluation of 25 revitalization programs; and predictive modeling of language shift trajectories. Of 150 surveyed languages, only 23 (15.3%) classified as safe with robust intergenerational transmission; 48 (32.0%) were vulnerable; 42 (28.0%) definitely endangered; 28 (18.7%) severely endangered; and 9 (6.0%) critically endangered. Key endangerment drivers included Indonesian-only education (92.3% of schools), urban migration (67.8% of youth), negative language attitudes (54.2% of parents), and lack of written traditions (73.4% of languages lacking orthographies). Modeling projected that without intervention, 40% of currently vulnerable languages will become definitely endangered within 20 years. Successful revitalization demands community-owned interventions, mother-tongue-based multilingual education, new digital language domains, and attitude change campaigns. Indonesia's linguistic diversity represents invaluable cultural and scientific heritage requiring urgent, coordinated conservation action.

Indonesian Sign Language (Bahasa Isyarat Indonesia, BISINDO) is often misunderstood as merely a gestural or simplified form of communication, undermining its linguistic sophistication and contributing to barriers to deaf inclusion in Indonesia. Approximately 2.6 million deaf individuals in the country rely on BISINDO as their primary language. This study explores the linguistic complexity of BISINDO, documenting its phonological, morphological, syntactic, and semantic systems. Using a mixed-methods approach, we analyzed 150 hours of BISINDO conversations from 80 deaf signers, conducted experimental studies on phonological distinctions and syntactic complexity, and performed ethnographic fieldwork in deaf communities and schools. Comparative analysis with American Sign Language (ASL) was also conducted. Our findings demonstrate that BISINDO is a fully developed natural language, with 45 handshapes, 18 locations, 23 movements, and 4 orientations in its phonological system. It shows productive morphological processes, flexible word order, and rich semantics, including idioms and metaphors. However, there are significant barriers to inclusion: 68% of deaf students lack qualified BISINDO teachers, and 84% of public services lack sign language interpreters. Furthermore, 72% of hearing Indonesians still do not recognize BISINDO as a legitimate language. Deaf community organizations, however, report BISINDO as central to their identity. The study highlights the need for policy reforms, including BISINDO recognition as an official language, qualified interpreters, bilingual deaf education, and public awareness campaigns to combat misconceptions.    

Social conflicts experienced by indigenous peoples in Yahukimo Regency, Papua Pegunungan, reveal the vulnerability of civilians due to violence, displacement, and weak protection of basic rights in situations of prolonged conflict. These conditions indicate a gap between conflict management policies and the real needs of indigenous peoples for justice, peace, and social recovery. This study aims to analyze the role of the church in responding to social conflicts experienced by indigenous peoples in Yahukimo Regency. This study was conducted using qualitative methods through a descriptive-analytical approach based on literature studies and analysis of the socio-religious context of Papua. This study confirms that the church has a strategic role as an agent of peace and a prophetic voice in defending the dignity and rights of indigenous peoples amid social conflict. The results of the study show that the church's involvement in pastoral counseling, humanitarian advocacy, and peace awareness building contributes to strengthening the social resilience of indigenous peoples. The study concludes that the role of the church needs to be directed in a more contextual and sustainable manner in order to promote fair and dignified conflict resolution. The recommendations of this study emphasize the importance of strengthening the role of the church in peace dialogue and cross-stakeholder cooperation for the social recovery of indigenous peoples in Yahukimo.

In contemporary higher education, English for Specific Purposes (ESP) is increasingly expected to prepare learners for meaningful professional participation rather than isolated linguistic performance. Nevertheless, ESP pedagogy has often remained predominantly skill-oriented, with limited conceptual integration of pedagogical innovations such as project-based learning and digital learning. This study presents a systematic literature review of 40 peer-reviewed studies examining how ESP pedagogy is being reframed as situated professional practice through the integration of project-based and digital learning. Following the process of thematic synthesis, the review provides an examination of what ESP learning is perceived to be, how it is conducted and how it is evaluated in different disciplines and countries. Results show a marked pedagogical transition from a language-centric approach to one that incorporated more authenticity, collaboration and professional concern. Reported learning attainments go beyond language to cover professional capability, digital literacy, autonomous learning and identity development. Project-based learning authenticates language use in professional workflows, and digital learning environments support multimodal communication reminiscent of the way people work today. This review contends that in combination, these perspectives re-conceptualise the pedagogical nature of ESP as a type of applied professional education ’realised’ within particular social, institutional and discipline specific contexts. By synthesizing empirical evidence across settings, the study offers a conceptual reframing of ESP pedagogy and outlines implications for curriculum design, assessment, and future research in higher education and the social humanities.

This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.

Three-phase induction motors are essential components in industrial cooling systems that require reliable overcurrent protection to maintain operational continuity and prevent equipment damage. In the Cooling Tower Pump panel at PT DongJin Indonesia, a limitation was identified where the terminal of the Electronic Overcurrent Relay (EOCR) could not accommodate the 50 mm² power cable, preventing direct current measurement. This study aims to analyze the effectiveness of integrating a 200:5 A Current Transformer (CT) with the EOCR as an adaptive protection solution that is both safe and efficient. The research employs a case study approach through field observation, motor current measurement using a Fluke 303 Clamp Meter, and descriptive analysis of the recorded data. The results indicate that the three motors operate under stable load conditions, with current values ranging from 236.7 A to 275.7 A, while the secondary current detected by the EOCR ranges from 3.7 A to 3.9 A, consistent with the CT transformation ratio. During the starting phase, the current surged to 600.4 A without causing false tripping, demonstrating that the EOCR effectively distinguishes temporary inrush current from actual fault conditions. Therefore, the integration of CT–EOCR is proven to enhance measurement safety, maintain motor operational stability, and support efficient system maintenance in industrial environments.