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The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.

This Community Service (PKM) activity aims to improve the religious understanding of students through reading the book at the Ar Rohman TPQ, Candinegoro Village, Wonoayu, Sidoarjo. The context of this activity is the limited skills of students in reading and understanding the contents of the book in depth, so that a more interactive and effective learning method is needed so that students are not only able to read, but also understand and practice religious values ​​in everyday life. The method used is Participatory Action Research (PAR) which involves active participation between the activity implementer, TPQ administrators, and students, with the stages of planning, implementation, observation, and reflection. The activity was carried out through reading the book together, explaining the material, as well as question and answer sessions and direct practice that were adjusted to the level of understanding of the students to be more communicative and easy to understand. The results of the activity showed that the reading the book went well and received a positive response from students, marked by an increase in reading ability and understanding of the contents of the book, activeness, enthusiasm, and courage in practice and discussion. Furthermore, this activity contributes to character development, including discipline, responsibility, patience, and self-confidence. Therefore, it is effective in enhancing religious understanding while simultaneously shaping the character of students and deserves continued development.

This study aims to describe the implementation of the Project-Based Learning (PjBL) model in creative dance learning. It also analyzes the results of creative dance projects produced by grade XI students of SMA Negeri 14 Semarang. This study uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects consist of one Cultural Arts teacher and students of grade XI. Data analysis employs the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that the implementation of PjBL is conducted through seven systematic stages: project determination, planning, scheduling, exploration and movement creation, monitoring, project presentation, and reflection. Students demonstrate active involvement in group discussions, movement exploration, and collaboration. Each group successfully produces creative dance work with diverse themes, reflecting the development of creativity and critical thinking skills. This study highlights students creative processes at each stage of the project, which has not been widely explored in previous studies.

Many symptoms appear as signs of moral decline such as free association, violence, crime, and other deviant and reprehensible behavior. Some of the impacts that have been seen include the lack of children's ability to communicate, wanting everything instant without having to know the process, having an egotistical character and many more. This then needs to be realized that it is the responsibility of parents, educators, society, even the nation and state to protect children, especially in the field of morals and character. Here, teachers have a major role in shaping students' character through role models, cooperation between teachers, and positive behavioral habits. In shaping the character of students who are moral, this study identifies effective curriculum management strategies, such as the development of relevant syllabuses, the use of interactive teaching methods, and ongoing teacher training. In addition, this journal emphasizes the importance of collaboration between stakeholders, including teachers, supervisors, parents, and communities, as well as the use of information technology to improve the quality of Islamic religious education. And the implementation of effective strategies for Islamic Education teachers instills leadership character, honesty, and noble morals in students. So it can be concluded that the environment and rapid technological developments have a high influence on students' character, thus causing a decline in students' character, especially in terms of morals and ethics.

This study aims to analyze the concepts of leadership and Islamic educational policy and their relationship to improving the quality of education. The study employed a qualitative approach with library research, drawing on relevant books, scientific journals, and official documents. Data collection was conducted through documentation studies, while data analysis employed content analysis. The results indicate that Islamic educational leadership is a key factor in the success of educational institutions. Leadership is not only defined as the ability to influence and direct, but also as a mandate that carries moral and spiritual responsibility. Furthermore, Islamic educational policy serves as a strategic instrument in directing the implementation of education to align with established goals. This policy is not merely administrative in nature but also embodies normative Islamic values ​​oriented toward the development of character, spirituality, and intellectual development of students. Leadership and Islamic educational policy have a complementary relationship. Effective leadership will result in appropriate and implementable policies, while good policies require strong leadership to ensure optimal implementation. Therefore, strengthening leadership and developing adaptive and sustainable Islamic educational policies are crucial steps in realizing quality Islamic education.

Exposure to toxic materials in the workplace remains a major occupational health and safety issue, particularly in industrial sectors with high chemical use intensity. Various control efforts have been implemented through industrial hygiene and occupational safety (OHS) programs, but their effectiveness varies. This study aims to analyze strategies for controlling toxic material exposure through industrial hygiene and OHS programs based on literature review over the past five years. The method used was literature review of 10 national journals relevant  the topic of toxic material exposure in various industrial sectors. The analysis results indicate that toxic material exposure is still found in various sectors, with types of materials such as heavy metals, organic solvents, toxic gases, and industrial dust. The most commonly implemented control strategies are the use personal protective equipment (PPE), administrative controls, and some engineering controls such as ventilation. However, the effectiveness of these controls is less than optimal due low worker compliance, limited supervision, and the minimal implementation of higher-level controls such as elimination and substitution. Therefore, it is necessary to strengthen integrated industrial hygiene programs, improve worker compliance, and implement a more comprehensive hierarchy of controls to minimize the risk of toxic material exposure in the workplace.

The Amaliyah Ramadhan Program is a religious activity carried out to instill spiritual values ​​while increasing the social awareness of students. This activity serves as a means of character development through various worship and social activities during the month of Ramadan. The implementation of a targeted program is expected to be able to form an attitude of empathy, togetherness, and concern for the surrounding community. This study aims to describe the implementation of the Amaliyah Ramadhan Program in increasing the social awareness of students at Pondok Trensami Kwangsan Sedati, Sidoarjo. The method used is the Asset Based Community Development (ABCD) approach by utilizing the potential and assets owned by the Islamic boarding school community. The stages of the activity include discovery (identifying potential), dream (formulating program expectations), design (planning activities such as tadarus, studies, sharing takjil, and charity), and destiny (program implementation and evaluation). The results of the activity indicate that the Amaliyah Ramadhan Program is able to increase the social awareness of students as demonstrated through active participation in sharing activities, attitudes of mutual assistance, and increased awareness to care for the surrounding community. This program also strengthens the values ​​of togetherness and social responsibility within the Islamic boarding school environment.

This study focused on addressing the problem of low self-confidence among seventh-grade students at SMP In Tana Toraja. The issue was identified through several behaviors, such as difficulty in voicing opinions, lack of courage to stand in front of the class, and minimal participation during the learning process. To address the identified issue, the study was designed to enhance students’ self-confidence through group guidance activities incorporating the sociodrama technique. This investigation adopted a Guidance and Counseling Action Research approach implemented across two consecutive cycles, each involving planning, action implementation, observation, and reflection. The participants consisted of 30 students, while data were collected through questionnaires and observation instruments. The results indicated that students’ self-confidence developed progressively over time. In the initial condition, most students were still classified in the low-confidence category, but improvement began to appear in cycle one and became more significant in cycle two. These changes were reflected in students’ increased confidence in performing, better communication skills, and stronger active participation in group activities. The sociodrama technique provides direct social interaction experiences that help students develop their self-confidence. Based on the results, the use of group counseling activities incorporating sociodrama emerges as a viable strategy for school counselors to support the development of students’ self-confidence.

The development of a student's personality, particularly during classroom interaction, is heavily influenced by their level of self-confidence. A lack of self-assurance often leads to public speaking anxiety, which subsequently restricts student engagement and diminishes academic performance. This phenomenon is frequently identified among tenth-grade Vocational High School (SMK) students who are navigating a period of environmental transition. This research focuses on enhancing the self-confidence of Grade X SMK students struggling with speech-related anxiety through the implementation of group guidance services utilizing role-playing methods. The study follows a Guidance and Counseling Action Research (GCAR) design conducted over two cycles, consisting of preparatory, executive, monitoring, and evaluative phases. The participants were tenth-grade students with low self-confidence profiles as determined by questionnaires and field observations. Data were analyzed using a descriptive quantitative approach to compare performance levels before and after the intervention. The results demonstrate that group guidance integrated with role-playing is an effective strategy for optimizing student self-confidence, as shown by the consistent upward trend in scores throughout the cycles. These findings suggest that this technique serves as a strategic instrument for school counselors to mitigate social anxiety among students. 

This study was motivated by issues related to nurses’ work compliance in implementing nursing care in the inpatient wards of Dr. Dradjat Prawiranegara Regional General Hospital, Serang. Compliance with nursing care standards is a key indicator of healthcare service quality; however, inconsistencies in the implementation of procedures are still found in practice. The low level of work compliance is presumed to be influenced by nurses’ responsibility and competence, with organizational commitment acting as an intervening variable. This study aimed to analyze the effect of responsibility and competence on nurses’ work compliance, with organizational commitment as an intervening variable.This research employed a quantitative approach with an explanatory research design. The study was conducted among inpatient ward nurses, with a total sample of 168 nurses. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the SEM-PLS program.The results showed that responsibility and competence had a positive and significant effect on organizational commitment. Furthermore, responsibility, competence, and organizational commitment partially and simultaneously had a positive and significant effect on nurses’ work compliance. The main conclusion of this study is that all variables have significant effects; therefore, enhancing nurses’ responsibility and competence is essential to strengthen organizational commitment and improve compliance with nursing care standards

Injectable contraception remains one of the most widely used family planning methods among couples of reproductive age. However, the success of this method is strongly influenced by the level of knowledge and attitudes of acceptors, which in practice are often still inadequate. This study aimed to evaluate the effectiveness of injectable contraceptive educational videos in improving the knowledge and attitudes of injectable contraceptive acceptors at TPMB Siti Juhariyah. The study employed a quantitative approach with a quasi-experimental one-group pretest–posttest design. A total of 30 injectable contraceptive acceptors were selected as samples using purposive sampling techniques. The intervention consisted of providing an educational video on injectable contraception, followed by the assessment of participants’ knowledge and attitudes before and after the intervention using structured questionnaires. Data were analyzed using statistical tests to determine differences between pretest and posttest scores. The results showed a significant increase in acceptors’ knowledge, which shifted from moderate and low categories to a good category after the educational video intervention. In addition, the acceptors’ attitudes toward the use of injectable contraception also demonstrated a significant positive change. Based on these findings, it can be concluded that injectable contraceptive educational videos are effective in improving the knowledge and attitudes of acceptors. Therefore, educational videos can be utilized as a supportive counseling medium in family planning services to enhance the quality of contraceptive care in independent midwifery practices.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

This study aims to analyze the protection of victims of sexual violence crimes from a victimology perspective within Indonesian criminal law. This research employs a normative legal method with a qualitative approach, utilizing statutory and conceptual approaches. Data were collected through library research based on legislation and recent scientific journals published between 2021 and 2026. The results indicate that, normatively, Indonesia has established a relatively strong legal framework, particularly with the enactment of Law Number 12 of 2022 concerning Sexual Violence Crimes. However, its implementation remains constrained by several challenges, including limited capacity of law enforcement officials, weak inter-institutional coordination, and structural and cultural factors such as patriarchal culture and victim blaming practices. Furthermore, victims are still at risk of experiencing revictimization during the criminal justice process. From a victimology perspective, this condition reflects that the Indonesian criminal justice system is still in a transitional phase toward victim-oriented justice. Therefore, strengthening the victimological approach through comprehensive legal reform, enhancing the professionalism of law enforcement officers, and transforming legal culture in society are essential to ensure effective and substantive justice for victims.

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.

This study is motivated by the leadership of the principal at MTs Darul Falah Sumbergempol Tulungagung, who involves all school personnel in school activities. Although the principal’s tenure is relatively new, the principal has been able to implement continuous changes to advance the institution and improve the quality and services of the school. The research employed a qualitative approach. Data were collected through participant observation, in-depth interviews, and documentation. The data analysis techniques included (1) data reduction, (2) data display, and (3) conclusion drawing/verification. The results of this study indicate that: (1) The principal’s strategy in mobilizing subordinates to improve the quality of learning at MTs Darul Falah Sumbergempol Tulungagung is carried out by ensuring that teachers perform their duties professionally, participating directly in the preparation of lesson plans (RPP), selecting competent teachers to guide students in self-development activities, providing explanations and motivation to subordinates regarding the implementation of tasks in the madrasah, and giving instructions to enhance staff capabilities by forming well-organized teamwork. (2) The principal’s strategy in influencing subordinates to improve the quality of learning is implemented by enhancing personnel performance, providing rewards to subordinates, setting a good example, showing concern and attention, improving welfare, motivating subordinates, and supporting as well as appreciating their achievements. (3) The principal’s strategy in encouraging improvements in the quality of learning is carried out by inviting subordinates to enhance teachers’ competencies, motivating teachers to be productive and innovative, coordinating the outcomes of teachers’ work, consistently evaluating teachers’ activities, conducting official meetings, providing motivation during these meetings, and setting an example by arriving at school earlier than others.   

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

The proliferation of online gambling promotional comments on Indonesian social media has become a serious issue requiring fast and accurate automated handling. This study aims to implement a Hybrid Recurrent Neural Network (RNN) and Long Short-Term Memory (LSTM) method to classify online gambling comments and compare its performance with standalone RNN and LSTM models. The research utilized a dataset of 10,230 comments subjected to comprehensive preprocessing stages, including the normalization of non-standard language using a slang dictionary. Testing was conducted across three data-splitting scenarios: 90:10, 80:20, and 70:30. Experimental results demonstrate that the standalone LSTM model achieved the highest average accuracy of 97.45%. However, the Hybrid RNN–LSTM model showed significant superiority in terms of performance stability, yielding the lowest standard deviation (0.0027) and the smallest Coefficient of Variation (0.28%) across all scenarios. These findings indicate that while the LSTM architecture is highly effective at capturing short-text context, the Hybrid approach provides better robustness against fluctuations in data proportions, making it highly relevant for implementation as an automated detection system on social media.

This study is motivated by the importance of the effectiveness of the Indonesia Smart Card for Higher Education Program (KIP-K) in expanding access to higher education for students from low-income families at Universitas Negeri Gorontalo. This study aims to analyze the effectiveness of the implementation of the KIP-K Program based on the aspects of goal attainment, integration, and adaptation. The research employed a descriptive qualitative approach, with data collected through interviews, observation, and documentation. The data were analyzed through the stages of data reduction, data display, and conclusion drawing and verification. In terms of goal attainment, the program helps students continue their education, although several challenges remain, including limited quotas, inaccurate targeting, and suboptimal on-time graduation. In terms of integration, coordination among program administrators, faculties, departments, students, and banking partners has functioned quite well, although academic services for recipients have not been entirely equal. In terms of adaptation, the program has shown the ability to adjust to policy changes and students’ needs through periodic evaluation and adjustments to the disbursement mechanism. The implication is that stronger targeting accuracy, academic assistance, service quality, and evaluation systems are needed to ensure more optimal and sustainable program implementation.

The rapid development of corporate business activities in Indonesia has contributed positively to economic growth; however, it also has the potential to cause losses to consumers. In practice, corporations often engage in unlawful acts that harm consumers, including violations of consumer rights, the provision of goods and/or services that do not meet required standards, and actions that contravene statutory regulations. This study aims to analyze the forms of legal protection for consumers as well as corporate liability for unlawful acts committed by corporations. This research employs a normative legal method with statutory and conceptual approaches. The legal materials used consist of primary, secondary, and tertiary sources, which are analyzed qualitatively. The findings indicate that legal protection for consumers has been regulated in various laws and regulations, particularly the Consumer Protection Law; however, its implementation still faces several challenges, such as weak law enforcement, low consumer awareness, and the complexity of proving corporate liability as a legal subject. Furthermore, corporate liability may be imposed through civil, criminal, and administrative sanctions depending on the nature of the violation committed. In conclusion, strengthening regulations and more effective law enforcement are necessary to ensure consumer protection from unlawful acts by corporations. In addition, enhancing the role of supervisory institutions and public legal awareness is essential to create a balance between the interests of business actors and consumers.