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This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

This research is motivated by the low quality of learning in various educational units, one of the causes of which is the gap between curriculum design and classroom implementation. A good curriculum will not have a significant impact without effective implementation by teachers. Therefore, curriculum implementation plays a strategic role as a link between macro-level education policies and classroom learning practices. This study aims to analyze the impact of curriculum implementation on learning quality, identify supporting and inhibiting factors, and formulate strategies to strengthen learning quality. The method used is descriptive qualitative, using observation, interviews, and documentation techniques with teachers, principals, and elementary school students. The results show that the implementation of a flexible curriculum, such as the Independent Curriculum, encourages a shift from teacher-centered to student-centered learning, which increases student motivation and engagement through project-based learning and authentic assessment. However, teacher preparedness, limited infrastructure, and administrative burdens remain major obstacles. Authentic assessment has been shown to improve students' critical thinking skills and creativity, but requires consistent managerial support. The implication is that improving the quality of learning must be accompanied by strengthening teacher competency, the availability of resources, and adaptive school management so that curriculum transformation has a real impact on the quality of national education

The COVID-19 pandemic has served as a major catalyst in transforming work patterns and organizational culture across various sectors. This study aims to provide an in-depth description of changes in work culture after the pandemic using a qualitative descriptive method. Data were collected through literature reviews from scientific journals, books, and relevant research reports. The results show that the pandemic triggered significant transformations in organizational work systems, particularly through the adoption of flexible work models such as work from home (WFH) and hybrid working. This shift was accompanied by an increased reliance on digital technology as the primary tool for coordination, communication, and performance evaluation. In addition to systemic changes, the pandemic fostered new organizational values such as flexibility, empathy, trust, and work-life balance. Human-centered leadership has become increasingly vital for maintaining employee motivation and psychological well-being. In the context of human resource management, recruitment, training, and performance evaluation have become more result-oriented, emphasizing actual contributions rather than physical presence.  

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

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.

This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

The rapid advancement of digital technology has significantly influenced how small and medium enterprises (SMEs) connect with consumers. Kampung Lawas Maspati SMEs encounter obstacles in expanding their market due to limited online visibility and reliance on conventional sales approaches. This study aims to develop an e-commerce website that addresses these challenges by focusing on user-centered innovation. Using the Design Thinking method, which includes stages such as empathizing, defining, ideating, prototyping, and testing, user needs and challenges were explored through interviews, surveys, and observations to inform the website development process. The resulting platform is intuitive, responsive, and accessible, enabling SMEs to display their products, manage transactions, and engage with customers effectively. The application of this method not only improves market reach but also strengthens the competitiveness and digital literacy of Kampung Lawas Maspati SMEs. Evaluation results show a high level of consumer satisfaction, reaching 91.87%, indicating that the developed website effectively meets user expectations and supports SME digital transformation.

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

This study aims to analyze the errors made by eleventh-grade students of SMA Swasta Eria in solving word problems related to quadratic equations and quadratic function graphs using Newman’s error taxonomy. The research employed a descriptive qualitative method involving 25 students who were given essay-type tests to measure both conceptual understanding and problem-solving skills. Data were collected from students’ written answers and analyzed according to Newman’s stages, which include reading, comprehension, transformation, process skills, and encoding. The findings reveal that errors occurred across all stages, with transformation errors and encoding errors being the most dominant. These mistakes generally stemmed from students’ inability to extract key information into correct mathematical models, inaccuracies in arithmetic operations, and insufficient understanding of fundamental quadratic concepts and their graphical representations. The results highlight the importance of instructional approaches that emphasize conceptual understanding, varied practice problems, and proper mathematical notation. Regular application of Newman’s error analysis is expected to help teachers provide more targeted feedback and improve students’ problem-solving abilities.

Digital transformation in public services is an absolute necessity in the era of the Industrial Revolution 4.0, including in local government personnel management. This research analyses the digital transformation of civil servants’ (ASN) promotion services through the implementation of the Promotion Management System (SIPEKAT) at the Regional Personnel Agency of Sidoarjo Regency. Employing a qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation study, this research explores the transformation process from a manual to a digital system, the implementation challenges, and its impact on service effectiveness and efficiency. The results indicate that the digital transformation via SIPEKAT successfully increased processing time efficiency by up to 60%, reduced the use of physical documents by up to 85%, and improved the transparency and accountability of the services. However, challenges were found, including a digital competence gap among employees, limitations in technological infrastructure in several Regional Government Work Units, and resistance to change from some stakeholders. The novelty of this research lies in the comprehensive analysis of the digital transformation ecosystem of personnel services, integrating technological, organisational, and user behaviour perspectives, whilst producing an e-government implementation model for personnel services that can be adopted by other local.

This study aims to analyze the strategies implemented by Hotel Abadi in Serang City to maintain its image and reputation amidst the increasingly competitive hotel industry and pressures caused by the COVID-19 pandemic. A descriptive qualitative approach was used with a SWOT analysis technique to identify the strengths, weaknesses, opportunities, and threats facing the hotel. The results show that Hotel Abadi still relies on the strength of social relationships and loyalty of existing customers as reputation capital, but has not been able to manage its image comprehensively in accordance with the principles of image management theory. The communication strategies used are still conventional, such as banners and direct promotions, and have not yet touched on the realm of digital branding and professional management of customer feedback. On the other hand, the threat from new, more modern hotels that are more adaptive to technological developments is an urgent external challenge that requires a strategic response. Hotel Abadi must also pay more attention to service quality, not only from the physical side but also the overall customer experience. Given the rapid development of technology, management needs to formulate a more targeted and effective digital communication strategy to reach a wider audience through social media and websites. Hotel Abadi is advised to undertake a strategic transformation that is not only promotion-oriented, but also includes strengthening brand identity, improving service quality based on customer needs, and structured reputation management with an image management approach.

This research analyses the optimisation of the electronic performance appraisal system (e-Kinerja) implementation within the context of the Civil Servant (ASN) performance management transformation at the Sidoarjo Regency Regional Civil Service Agency. The e-Kinerja system represents a digital innovation in ASN performance appraisal, developed in accordance with the Minister of State Apparatus Utilisation and Bureaucratic Reform Regulation Number 6 of 2022. This qualitative research, employing a case study approach, utilised purposive sampling for informant selection, with data gathered through participant observation and documentary analysis. Data analysis followed the Miles and Huberman model, encompassing data reduction, data display, and conclusion drawing. The research findings indicate that the e-Kinerja implementation faces challenges regarding system integration with the Personnel Information System (SIMPEG), synchronisation of personnel data, and equitable dissemination of information to all Civil Servants. Nevertheless, the system is proven to enhance accountability, transparency, and work productivity of Civil Servants through measurable daily reporting mechanisms and monthly targets. This study contributes theoretically to the literature on technology-based public sector performance management and practically through recommendations for developing a more integrated e-Government system. Policy implications include the necessity for accelerating the digitalisation of personnel services, strengthening the capacity of civil service human resources in digital literacy, and developing an information technology infrastructure that supports bureaucratic transformation towards a more efficient, accountable, and responsive.  

This research examines the role of school principals' digital leadership in enhancing technology-based learning quality in elementary schools during the Society 5.0 era. The Society 5.0 era demands educational transformation that integrates digital technology with humanistic approaches to create quality learning. School principals, as educational leaders, have a strategic role in directing digital transformation in schools. This research employs a qualitative approach with a case study method in several elementary schools that have implemented technology-based learning. Research findings indicate that principals' digital leadership encompasses five main dimensions: clear digital vision, technology competence, teacher capacity development, change management, and innovation culture building. These findings provide theoretical contributions to educational leadership concept development in the digital era and practical implications for principals' professional development.

Leadership and organizational structure in Islamic education are two interrelated elements that shape the direction, vision, and sustainability of educational institutions founded upon divine values. The background of this study stems from the phenomenon of weak leadership systems and organizational governance in several Islamic educational institutions in Indonesia, characterized by low managerial competence and the lack of integration of spiritual values in leadership practices. This condition hampers institutional effectiveness in achieving the expected quality of education. The purpose of this research is to analyze the role of leadership as a pillar of spiritual and managerial transformation and to describe the organizational system of Islamic education as a collaborative and value-based system. This study employs a qualitative method with a literature review approach, analyzing various academic sources, Islamic leadership theories, and previous research findings. The results indicate that Islamic educational leadership grounded in the values of amanah (trustworthiness), syura (consultation), and ukhuwah (brotherhood) plays a crucial role in building a productive and ethical organizational culture. Furthermore, an organization based on collaboration, justice, and open communication strengthens institutional effectiveness and enhances the participation of all educational components. The synergy between spiritual leadership and a value-driven organizational system produces Islamic educational institutions that are excellent, adaptive, and oriented toward nurturing individuals who are both faithful and knowledgeable.

The understanding of the doctrine of humanity and sin in Christian theology reveals the essence of human nature and the need for divine redemption. This study aims to examine theological perspectives on human nature and sin, focusing on the relationship between the Imago Dei and the fall of humanity. Using a qualitative descriptive approach through literature review, the research analyzes biblical texts and theological interpretations from various Christian scholars. The results show that humans, created in the image and likeness of God, were originally good and endowed with moral and spiritual capacity. However, through sin, humans experienced separation from God and moral corruption. Nevertheless, God’s grace through Jesus Christ enables the restoration of humanity’s divine image and reconciles the broken relationship with the Creator. The study highlights that understanding these doctrines helps believers realize their dependence on God’s grace, leading to repentance, transformation, and ethical living. The implication encourages Christians to maintain a responsible, spiritual, and moral life as a reflection of the renewed image of God within them.

Education serves as an institutional mechanism that can accelerate the development of a nation's character. Factors influencing the decline of the Indonesian nation are the result of mental and moral decline, which occurs in both the older and younger generations, including within the government and among the wider community. These factors have resulted in the Indonesian nation experiencing setbacks in various positions in the world. To overcome this problem, the Indonesian nation needs to develop and build a life by instilling positive values ​​​​to develop good character and be able to compete with other countries in the era of globalization. Character education offers a great opportunity to implement the process of fostering and developing human beings, with education based on noble morals, namely Islamic education that integrates faith, sharia, and morals in a learning system that is based on Islamic morals and influences self-improvement. One of the advantages of Al-Islam for humanity is the creation of a comprehensive and consistent method for developing mentality, producing generations, building society and culture, and upholding the principles of glory and civilization. Child educators must continue to seek more effective methods, seeking informative educational rules in preparing children mentally and morally, scientifically, spiritually, and socially, so that children can reach perfect maturity.

The rapid growth of global digital technology has significantly reshaped social, economic, and legal systems. This transformation presents new challenges for states in fulfilling their legal responsibilities toward digital consumer protection amid the emergence of global citizenship. This study aims to analyze the forms of state responsibility in protecting digital consumer rights through legal and transnational ethical perspectives. Using a normative juridical method with conceptual and statutory approaches, this research focuses on national legal instruments such as Indonesia’s Personal Data Protection Act No. 27 of 2022 and regional policies such as the ASEAN Digital Framework Agreement 2025. The findings reveal that states bear dual responsibilities: protecting citizens’ digital rights domestically and adhering to international norms globally. This responsibility involves law enforcement against data violations, policy harmonization, and the strengthening of digital ethics. The study concludes that cross-border cooperation and ethical integration are essential to ensure fair and sustainable digital governance.

Digital transformation has brought about major changes in leadership patterns, especially in the public sector. In this context, digital leadership is key for leaders to drive innovation and adaptation to technological developments. However, the success of digital leadership is also inseparable from democratic leadership values that emphasize participation, openness, and collaboration. The synergy between these two values is an important foundation for building an effective and humanistic leadership style in the digital age. This study aims to analyze the role of Dedi Mulyadi's digital leadership in developing digital talent through the 2025 Jabar Istimewa Digital Academy (JIDA) program in West Java. The approach used is qualitative with a literature study method, sourced from 14 scientific journals and three official news reports. The results of the study show that Dedi Mulyadi applies a visionary, adaptive, and collaborative digital leadership style. Democratic values are also evident through a participatory approach that involves the community, educational institutions, and the industrial sector in the implementation of the JIDA 2025 program. This program has proven to strengthen digital literacy, expand access to technology training, and improve the readiness of West Java's human resources in facing the challenges of the digital economy. Thus, digital leadership combined with democratic principles plays an important role in realizing inclusive, competitive, and sustainable human resource development in the era of digital transformation.