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The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

In modern soccer, lower-limb power is a crucial component that determines an athlete’s performance in sprinting, kicking, and jumping. This study aimed to compare the effects of Squat jump and Hexagon jump plyometric exercises on lower limb power in youth soccer athletes from Garuda Timur Football Academy Surabaya. The research employed a quasi-experimental method with a pretest–posttest two group design involving 12 athletes aged 14–17 years. Participants were divided into two groups of six: a Hexagon jump group and a Squat jump group. Lower limb power was assessed using the vertical jump test before and after the training intervention. Data were analyzed using the Matched Subject Ordinal Pairing (MSOP) method to determine the relative effectiveness of both training types. The results indicated that both exercises significantly improved athletes’ vertical jump performance. However, the Hexagon jump exercise showed greater effectiveness, with a winning proportion of 67% (4 out of 6 pairs) compared to 33% for the Squat jump. The superior results of the Hexagon jump group were attributed to its multidirectional movement pattern, which provides greater stimulation of coordination, balance, and neuromuscular reactivity. Therefore, it can be concluded that Hexagon jump training is more effective than Squat jump in enhancing lower limb power among youth soccer athletes.

This study examines a critical perspective on the concept of rationality, which has long been regarded as the primary foundation of logical and objective decision-making. Using a qualitative approach through a literature study method, this research explores the integration of psychological, philosophical, and socio-cultural dimensions in understanding the limitations and complexities of human rationality. The findings reveal that rationality is not entirely neutral or free from bias. The psychological perspective highlights the influence of cognitive biases such as confirmation bias and anchoring effect, which often turn rationality into a justification for emotionally driven decisions. From a philosophical standpoint, David Hume’s argument that “reason is the slave of the passions” emphasizes the subordination of reason to emotion, while Horkheimer and Adorno reveal how modern rationality has evolved into an instrument of domination through ideologies of efficiency and control. In the socio-cultural dimension, rationality is shown to be non-universal, shaped by specific cultural and historical contexts, as exemplified by Max Weber’s concept of the “iron cage,” describing how individuals become trapped within bureaucratic systems of rationalization. The study concludes that classical rationality, characterized by its deterministic and calculative nature, is inherently bounded and insufficient to address the uncertainty and complexity of the modern world. Therefore, a new paradigm of rationality is needed—one that is integrative, reflective, and humanistic, combining logic with emotional, ethical, and social dimensions to produce decisions that are not only rational but also just and humane.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

This study aims to explore the values ​​of early Islamic education reflected in the local religious study tradition and its relevance as an alternative educational model in the contemporary era. Early Islamic education has become a primary foundation for the formation of Muslim civilization and character, emphasizing the balance between knowledge, faith, and morals. The local religious study tradition in Indonesia is a legacy of classical Islamic education that maintains spiritual, moral, and social values ​​in community-based learning practices. This study uses a descriptive qualitative approach with a (library research) method that focuses on exploring the concepts, values, and relevance of early Islamic education as reflected in the local religious study tradition. Primary data were obtained from classical Islamic literature such as traditional books, works of previous scholars, and historical sources related to the early Islamic education system. Meanwhile, secondary data include research results, scientific journals, academic books, and contemporary writings relevant to the theme of local religious study and modern Islamic education. The results show that local religious study contains authentic Islamic values ​​such as sincerity, exemplary behavior, togetherness, and respect for knowledge. These values ​​not only reflect the spirit of classical Islamic education but are also relevant for application in contemporary education systems that tend to be rational and individualistic. The local religious study tradition has the potential to become a holistic alternative educational model because it integrates cognitive, affective, and spiritual aspects within a single learning process. Therefore, revitalizing early Islamic educational values ​​through the local religious study tradition can be a solution for shaping students' religious and social character amidst the challenges of modernization and globalization.

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.

The role of economics in human life has become increasingly significant in the modern era as it serves as a foundation for meeting daily needs and achieving collective welfare. This study aims to analyze how Islamic economic principles regulate price determination in markets and income distribution to ensure fairness and social balance. The research adopts a qualitative approach through library research by reviewing classical Islamic literature, modern economic works, and Qur’anic interpretations related to economic justice. The findings show that Islam emphasizes justice, equality, and welfare as the foundation of all economic activity. Price setting in Islam must reflect fairness, avoiding exploitation and ensuring that transactions bring mutual benefit to both sellers and buyers. Meanwhile, income distribution is directed toward social equity through the implementation of zakat, infaq, and shadaqah, which serve as instruments for wealth redistribution and poverty alleviation. The implication of this study is that the application of Islamic economic principles can provide a moral and sustainable alternative to conventional capitalist systems by promoting fairness, social responsibility, and economic stability within society.

This study discusses the spiritual development of adolescents and Christian youth in facing the challenges of the digital age. The focus of this research is on the role of parents, churches, and Christian educators in shaping the spirituality of Christian youth and youth. The results of the study show that parents, churches, and Christian educators have a very important role in guiding Christian youth and youth in their faith journey. Digital literacy teaching strategies based on Christian values and engaging adolescents and youth directly in the ministry process are some of the ways that can be done to strengthen their faith and character. In addition, this study emphasizes the importance of sustainable and contextual spiritual coaching in order to be able to answer spiritual needs in the midst of the rapid flow of information and the influence of modern culture. The Church is also expected to be able to provide a safe space for dialogue for youth and youth to express their struggles of faith. Thus, comprehensive and collaborative coaching can help create a resilient young generation of Christians, rooted in God's word, and able to face the various moral and spiritual challenges of today.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

The rapid advancement of digital technology, the increasing demand for educational quality, and the adoption of sustainability principles have significantly reshaped institutional management in modern education systems. Within this context, benchmarking and digital innovation emerge as crucial strategies to enhance governance effectiveness, strengthen institutional competitiveness, and foster sustainable educational transformation. This study systematically reviews recent research published between 2023 and 2025 to identify emerging trends in educational innovation, institutional governance, and sustainability strategies. Using a systematic literature review approach, relevant articles were retrieved from Google Scholar and Publish or Perish with keywords such Educational Benchmarking, Quality Management, Institutional Innovation, Adaptive Learning, Digital Transformation. Out of 35 articles identified, seven were selected for in-depth analysis based on thematic relevance and validity. The findings highlight five dominant themes: fundamental concepts of benchmarking in education, benchmarking as a strategy for quality improvement, benchmarking and institutional competitiveness, implementation challenges, and practical implications with future research directions. The synthesis suggests that the effectiveness of benchmarking depends on the synergy between leadership transformation, knowledge management, and digital benchmarking systems. This study concludes by recommending further exploration of benchmarking integration with green education and data-driven governance as a strategic pathway to advance sustainable education in the future.

Education is fundamentally a process of developing the whole person, not simply the transfer of knowledge. This research aims to examine the essence of education as an effort to humanize humans through a descriptive qualitative approach using a literature study method. This concept emphasizes that education plays a central role in developing students' potential, awareness, and human values. This study explores the thoughts of figures such as Paulo Freire, Ki Hajar Dewantara, and John Dewey, who positioned education as a path to liberation and humanity. The analysis shows that true education must be oriented toward developing human values, morals, and character to avoid becoming trapped in the process of dehumanization amidst technological developments and modernization. Through literature review and thematic analysis, this research found that humanistic education must integrate rationality, morality, and spirituality to form complete human beings. Thus, education must be understood as a continuous process of humanization to build a civilized, ethical, and just society.

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

This study aims to determine the implementation of strengthening religious values ​​and environmental awareness through educational and creative activities for children in Sari Rejo Village, Medan Polonia District. The main objective of this study is to describe how religious values ​​and environmental awareness are systematically instilled through an interesting and enjoyable non-formal educational approach for children. The problem in this study focuses on the low level of religious awareness and environmental awareness among children who tend to be influenced by technological developments and modern lifestyles. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation of educational activities such as making key chain crafts, caring for the environment by making pot crafts from used plastic bottles, ecobrick crafts, and Islamic-based learning. The results of the study indicate that educational and creative activities can be an effective means of forming religious character and increasing children's awareness of environmental cleanliness. The conclusion of this study confirms that collaboration between the community, educators, and parents plays an important role in fostering moral and social values ​​from an early age, as well as making children more aware of spiritual and ecological responsibilities in everyday life.

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

The phenomena of stigmata and divine apparitions represent profound religious experiences that demonstrate the dynamic relationship between faith, body, and consciousness. Through a phenomenological-theological approach and literature review, this study examines how these extraordinary events reflect the spiritual and psychological dimensions of faith. The results demonstrate that stigmata and apparitions are not simply supernatural phenomena, but existential encounters that express human participation in the suffering and presence of Christ. Phenomenological reflection affirms that faith is lived through bodily awareness, not merely understood conceptually. This study emphasizes the importance of discernment and theological interpretation of the church so that extreme religious experiences deepen authentic spirituality, rather than giving rise to superstition. Understanding stigmata and apparitions as transcendental experiences that transcend worldly limitations requires an openness to assess these phenomena in light of the doctrines of Christian faith. Furthermore, this study explores how these experiences contribute to the development of personal and church community spirituality and open up space for deeper reflection on the human relationship with God. Ultimately, this study bridges phenomenology and theology, demonstrating that divine experiences enrich the Christian understanding of the incarnation, suffering, and grace of God present in human existence.

This study examines the epistemology of monotheism from the perspective of Syed Muhammad Naquib al-Attas as outlined in his book Islam and Secularism. The main focus of this study is the unity of revelation and reason, monotheism as a basic principle of science, the rejection of secular epistemology, and the ultimate goal of science, which in this context is ma'rifatullah (knowing God). This study uses a library method with a qualitative-descriptive approach and text analysis (content analysis), focusing on Chapters III and V in al-Attas's book, as well as relevant supporting literature on the epistemology of monotheism and the Islamization of science. The results show that the epistemology of monotheism according to al-Attas emphasizes the importance of integration between reason, revelation, and spiritual experience. In this view, science is not only intellectual, but also moral and spiritual. This integration forms a holistic framework of science, which not only functions to develop human morals and character, but also as a means to know and serve God. Thus, the epistemology of monotheism provides a strong foundation for the development of Islamic science, while strengthening the identity of Islamic science in facing the challenges of modernity.

Modern education often falls short in nurturing character, as it tends to prioritize cognitive achievement over holistic development producing students who excel academically but lack independence, creativity, and moral strength. This study seeks to explore the concept of Tarbiyah Based on Khudi (Ego/Selfhood) inspired by Muhammad Iqbal, positioning it as a philosophical and pedagogical framework to address the current character crisis and cultivate Independent and Creative individuals toward the realization of Insan Kamil (the Perfect Human). Employing a qualitative method through a library research approach, this study conceptually examines the three fundamental pillars of Khudi development: Obedience (Ita’at)/Discipline, Self-Mastery (Dabt-i-Zabt)/Self-Control, and Vicegerency (Niyabat-i-Ilahiyyah)/Creativity. The findings indicate that Khudi-based Tarbiyah serves as an effective integrative framework. Genuine independence arises from self-control, fostering responsible freedom and autonomy, while creativity embodies the essence of vicegerency through a continuous spirit of Ijtihad that drives social innovation and civilizational progress. Ultimately, Khudi ensures spiritual independence and moral vitality. The study recommends adopting progressive and dynamic learning models such as project-based learning aligned with the Khudi philosophy to integrate affective and psychomotor dimensions into Indonesia’s character education.

Ecofeminism encompasses a broader perspective, linking environmental issues with social issues. Previous research has shown that environmental discourse generated by various actors, including the government, NGOs, and the media, plays a significant role in shaping public awareness and behavior. However, the phenomenon of women often being excluded from decision-making regarding environmental policies requires special attention. In this digital era, women can share stories, adaptation strategies, and sustainable practices in addressing environmental issues through various platforms. This study aims to analyze the ideology of the women's community embodied in eco-discourse on the Modern Women Bali magazine. The research method applied is a qualitative method with data in the form of eco-discourse on the Modern Women Bali magazine. Results show that the ideologies of ecofeminism found in the media include women’s environmental care, women’s support for local sustainability, women’s role as guardian of nature, and women’s growth through nature.

This study aims to determine the effect of digital media use on children's academic achievement. Rapid technological developments have made digital media a crucial part of the modern educational process. Using a qualitative descriptive approach, this study provides an in-depth description of how digital media is used in learning activities and its impact on student learning outcomes. Data were collected through observations, interviews, and documentation of students, teachers, and parents involved in the technology-based learning process. The results indicate that digital media plays a significant role in increasing children's interest and motivation in learning, enriching their knowledge base, and helping them understand the material more effectively. However, the study also found that excessive, unsupervised use of digital media can lead to decreased concentration, the development of procrastination, and decreased social interaction among students. Therefore, the use of digital media needs to be balanced with guidance and supervision from teachers and parents to ensure its use remains aligned with educational goals. In conclusion, digital media has significant potential to improve children's academic achievement when used wisely, purposefully, and in accordance with each student's individual learning needs.

Digital transformation in the modern era has significantly influenced various aspects of life, including education. Today's university students, as digital natives, have a strong tendency to access information and learn through social media platforms such as Instagram and YouTube. This opens up great opportunities to develop more adaptive, contextual, and relevant learning strategies, particularly in Islamic Religious Education (PAI), which is often perceived as traditional and monotonous. This community service project aims to transform PAI learning methods through the integration of social media to enhance student engagement and learning motivation. The implementation method includes five stages: socialization, training and workshops, content production mentoring, instructional implementation, and evaluation and reflection. The results show that the use of YouTube and Instagram as learning media effectively increases student engagement scores (average 3.75) and learning motivation (average 3.80), with YouTube contributing the most by providing long-form, flexible educational content. Instagram complements this by delivering moral messages in a quick and visually appealing format. Beyond improving learning effectiveness, this initiative also promotes Islamic digital literacy and empowers students as content creators for moderate and educational Islamic messages. In conclusion, the strategic integration of social media in PAI learning is a proven innovative approach that should be widely adopted in higher education environments.