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This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to analyze the role of mindful leadership in preventing teacher burnout while fostering a healthy work culture in educational institutions. The method employed is a qualitative literature review with thematic synthesis of 31 recent scholarly articles published between 2022 and 2026, focusing on mindful leadership, teacher burnout, and educational organizational culture. The analysis reveals that mindful leadership not only emphasizes leader self-awarenessbut also includes emotion regulation, empathy, and quality social interactions within educational organizations. Mindfulness-based leadership practices are effective in enhancing teachers’ self- efficacy, psychological well-being, and creating supportive work environments. Furthermore, mindful leadership contributes to developing a healthy work culture by strengthening collaboration, communication, and trust values within schools. This literature synthesis provides significant contributions for academics in under standing the interplay between mindful leadership, teacher burnout, and work culture, while offering practical guidance for school principals in designing holistic and preventive leadership strategies. The study underscores the need forfurther empirical research to examine the effectiveness of mindful leadership across diverse educational contexts.

Management psychology is an important approach in managing educational organizations, as it emphasizes understanding individual behavior, motivation, and patterns of interaction within an institution. In practice, educational management requires not only managerial skills but also insight into psychological factors that influence teachers’ performance, the learning process, and overall organizational dynamics. Therefore, studying management psychology is relevant to examine how these concepts are applied in educational settings. This study aims to explore the development of research on management psychology in the field of education and to identify its role and contribution to improving the effectiveness of educational organizations. The research questions addressed in this study are: (1) how has management psychology been developed in educational research, and (2) how does it contribute to enhancing the effectiveness of organizational management in education? This research employs a qualitative literature review method. The literature search was conducted using the Google Scholar database with the assistance of the Publish or Perish application, using the keyword “management psychology.” From the initial 30 articles identified, a screening and selection process was carried out, resulting in 5 articles that were analyzed in depth. The findings reveal three main themes in the literature: classroom and learning management, leadership in educational organizations, and the development of work environment and human resource performance. These results indicate that management psychology plays a significant role in improving the effectiveness of educational institutions. Therefore, future research is recommended to examine the empirical application of management psychology across various educational organizational contexts in order to gain a more comprehensive understanding.

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

Suspicious urban sound recognition is a critical component of intelligent public safety and urban monitoring systems, enabling the automated identification of anomalous acoustic events such as gunshots, sirens, and other security-sensitive sounds. However, existing deep learning approaches often struggle to simultaneously capture long-range temporal dependencies and global contextual relationships, particularly under noisy and acoustically complex urban conditions. This limitation can reduce reliability in safety-critical scenarios where missed detections carry significant risk. To address these challenges, this study proposes a Multi-Branch Bidirectional Long Short-Term Memory (BiLSTM) framework with Multi-Head Self-Attention (MHSA) for enhanced sequential and contextual feature modeling. Mel-frequency cepstral coefficients (MFCCs) are extracted from a curated subset of the UrbanSound8K dataset, comprising five suspicious sound classes, and used as input to the proposed architecture. The multi-branch design enables complementary temporal representations, while the self-attention mechanism provides lightweight contextual weighting of BiLSTM outputs. Experimental results demonstrate that the proposed model achieves a test accuracy of 95.59%, outperforming conventional Dense and LSTM-based baseline models under identical experimental settings. An ablation study further confirms the contribution of multi-branch integration and attention-based enhancement to overall performance. Class-wise evaluation reveals consistently high recall across all sound categories, particularly for safety-critical classes such as gunshots and sirens. These findings indicate that the proposed framework provides robust and reliable performance, making it suitable for real-time smart city surveillance and public safety applications.

Mindfulness intervention therapy is a psychotherapy that can be used to reduce depressive symptoms. This study aims to determine whether mindfulness therapy contributes to reducing the level of depression in patients cancer at the Cipto Mangunkusumo Hospital, Jakarta. The research design used was the experimental design of the one group pretest-posttest design. The total number of samples used for the population was 30 people who met the criteria for depression. Relevant data was collecterd through clinical interviews, observations and psychological test. The Beck Depression Inventory II (BD-II) questionnaire was used to collect data for this study. According to the Wilcoxon analysis, the results were statistically significant p = 0.000, indicating a large effect size in reducing depressive symptoms with mindfulness therapy. These results are supported by improved patients understanding of depression and mindfulness concepts, as well as enhanced abilities in adapting emotional coping strategies. The results of qualitative analysis showed that subjek felt more happy, be positive, not hopeless, effective communication skills and be able to resolve their problems. This research can make a significant contribution to efforts to prevent and treat depression in cancer patients, improving their quality of life through increasing mindfulness.

In an era of increasingly competitive business competition, companies are required to improve the quality of their human resources to achieve optimal organizational performance. One approach widely used in employee development is coaching. This study aims to examine the implementation of coaching for employees in companies and its impact on employee performance and development. This study used the Systematic Literature Review (SLR) method following the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines. The literature search process was conducted through several scientific databases, namely Google Scholar, Scopus, and the Directory of Open Access Journals (DOAJ) with a publication period of 2021–2026. Keywords used included coaching, employee coaching, employee performance, and employee development. Based on the literature selection process, 16 articles met the inclusion criteria and were further analyzed. The results showed that the implementation of coaching has a positive impact on improving employee performance, work motivation, self-confidence, and individual competency development. Furthermore, coaching also plays a role in increasing employee work engagement, communication skills, and self-awareness in completing work tasks. These findings indicate that coaching is an effective strategy in human resource development and improving organizational performance if applied systematically, while also providing practical contributions for HR practitioners in designing measurable and sustainable talent development interventions.

Indonesian culinary comments on social media platforms such as Instagram are characterized by informal spelling, regional language mixing, slang expressions, and emojis, posing substantial challenges for automated sentiment classification. While IndoBERT has demonstrated strong performance across Indonesian natural language processing tasks, the contribution of individual preprocessing components to fine-tuning performance on informal text remains underexplored, particularly in the culinary domain. This study addresses this gap by conducting a systematic preprocessing ablation study on IndoBERT-Base fine-tuning for Indonesian culinary sentiment classification, accompanied by a comparative evaluation against Naive Bayes with TF-IDF, SVM with TF-IDF, and BiLSTM as representative baselines. A dataset of 3,500 manually labeled Instagram culinary comments across three sentiment classes was used, with a stratified 80/10/10 split. Six preprocessing variants were evaluated under identical experimental conditions to isolate the contribution of each component. The results show that slang normalization is the most impactful single preprocessing step, yielding a macro F1-score gain of +0.0609 over the no-preprocessing baseline, while the full pipeline achieves an accuracy of 0.8800 and a macro F1-score of 0.8465. IndoBERT-Base with the full pipeline outperforms all baselines across all evaluation metrics. Per-class analysis reveals that the negative class achieves the lowest F1-score of 0.7600, with sarcastic expressions and Banjar regional vocabulary identified as primary sources of misclassification. These findings indicate that preprocessing decisions have a measurable and non-uniform effect on IndoBERT fine-tuning performance. In this study, slang normalization provides the most substantial individual contribution in bridging the vocabulary gap between informal user-generated text and the model’s pre-training distribution.

Islamization in Sambas, West Kalimantan, represents a historical and evolving process influenced by trade routes, the political dynamics of local kingdoms, and the transmission of Islamic knowledge through networks of scholars and local intellectuals. This process extended beyond the mere dissemination of religious teachings, encompassing significant social, cultural, and educational transformations within the community. A central figure in this Islamization process was Muhammad Basiuni Imran (1885–1976), the Maharaja Imam of the Sambas Sultanate, who played a pivotal role in reforming Islamic education and strengthening religious understanding among the local population. This article employs a historical-qualitative approach and library research to trace the trajectory of Islamization in Sambas while analyzing Basiuni Imran’s contributions within the socio-cultural context of the region. The findings reveal that Basiuni Imran’s thought reinforced Islamization through the modernization of Islamic education, the integration of Sharia with local customs, and the establishment of adaptive religious structures, thereby significantly shaping the religious life of the Sambas community from the colonial period to the early years of Indonesia’s independence.

This study aims to analyze the development of studies on the use of biomass as a renewable energy source to support national energy security using a bibliometric approach. Research data were obtained from the Scopus, Web of Science, and Google Scholar databases with a publication range of 2015-2025. The analysis was conducted using VOSviewer and Biblioshiny. The results show a significant increase in publication trends in the last decade, especially in the period 2016-2024, reflecting the increasing academic attention to biomass as a solution in the energy transition. Keyword visualization shows that biomass is closely related to concepts such as combustion, thermal efficiency, calorific value, and pelletizing. China is the country with the highest publication contribution, while Indonesia is strategically positioned due to its abundant biomass waste potential. Overall, biomass has great potential to support energy diversification, reduce dependence on fossil fuels, and strengthen national energy security in a sustainable manner.

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

The dominance of Western management paradigms in global leadership studies has created homogeneous standards that are less sensitive to non-Western cultural values, while the decolonization of management calls for more contextual, inclusive, and locally-informed approaches. This study aims to analyze the concept of cross-cultural leadership within the framework of management decolonization, identify critiques of Western leadership models, and formulate a conceptual framework for global leadership based on non-Western values. The approach employed is qualitative, drawing on literature review and thematic synthesis of academic publications, international reports, and policy documents relevant to leadership practices in Asia, Africa, and Latin America. The findings reveal that cross-cultural leadership emphasizes collectivism, social harmony, relationality, spirituality, and the integration of local values into decision-making, which significantly diverges from the individualistic and transformational models dominant in the West. These findings underscore the need to reconstruct global leadership standards to be more pluralistic, culturally sensitive, and adaptive to the diversity of multinational organizations. Conceptually, this article contributes an alternative framework for global leadership studies, providing a foundation for managerial practices that respect local cultural values, and offering implications for curriculum development in management education and organizational policies that support inclusivity and sustainability in cross-cultural environments. The abstract reflects the study’s contribution to expanding the literature on cross-cultural leadership through decolonial and indigenous leadership perspectives. Keywords: Cross-cultural leadership, Manajemen decolonization, Non-Western global standards, Indigenous leadership, Postcolonial management, Local cultural values

BPJS Ketenagakerjaan aims to protect workers and ensure their welfare. However, in reality, many companies do not register some or all of their workers, which affects the welfare of workers and has the potential to impact the social security system as a whole. The research questions are: How does the non-payment of BPJS Ketenagakerjaan contributions affect workers' rights in relation to the theory of legal protection in Decision Number 40/Pdt.G.S/2023/PN Pbr and How the mechanism for fulfilling workers' rights when a company that has previously defaulted on its contributions has paid off its obligations. This research is normative-empirical, using three approaches, namely legislation, case studies, and legal sociology. The results show that the arrears in this case not only caused workers to lose access to JKK, JKM, JHT, and JP program benefits, but also placed them in economic and social vulnerability because they did not receive compensation when employment risks occurred. After the company has fulfilled its obligations, the membership and service team will verify the payment and reactivate the participant's status so that workers can reapply for claims, thereby ensuring that workers' rights are promptly fulfilled both administratively and substantively.

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.

This study aims to analyze the influence of the implementation of the Merdeka Belajar Kampus Merdeka (MBKM) Internship Program and soft skills on the work readiness of students at Universitas Ichsan Sidenreng Rappang, with internship experience as a mediating variable. The research employed a quantitative approach using Structural Equation Modeling (SEM) with AMOS. The study population consisted of 139 students who participated in the MBKM Internship Program in batches I and II, with samples determined through purposive sampling. The results reveal that the MBKM Internship Program has a positive and significant effect on both internship experience and students’ work readiness. Soft skills have a positive and significant effect on internship experience but do not directly influence work readiness. Furthermore, internship experience has a positive and significant effect on work readiness and acts as a mediating variable in the relationship between the MBKM program and soft skills with work readiness. This study provides practical contributions for students in optimizing internship experiences and soft skill development, for universities in evaluating MBKM program implementation, and for industries in designing internship programs that are relevant to labor market demands

Biology learning in Indonesia is still predominantly teacher-centered, limiting students’ opportunities to actively develop critical thinking, creativity, collaboration, and other 21st-century competencies. Students often receive information passively, resulting in low engagement and limited ability to apply concepts in real-life contexts. Therefore, innovative learning models are needed to support more meaningful and student-centered learning. This study aims to review the implementation of Project-Based Learning (PjBL) in Biology education and analyze its contribution to the development of students’ 21st-century skills. The study employed a literature review method by analyzing 20 research articles published between 2022 and 2026. Articles were obtained through Google Scholar searches and selected based on relevance to Biology education, focus on PjBL implementation, and open-access availability. Data collection involved identification, screening, selection, and documentation of related studies, while data analysis used a qualitative descriptive approach. The findings indicate that PjBL effectively improves students’ cognitive achievement, conceptual understanding, scientific literacy, creativity, and critical thinking skills. In addition, PjBL enhances collaboration, communication, problem-solving abilities, learning motivation, and life skills through contextual and authentic project activities. Students become more actively involved in investigating real-world problems, designing solutions, and producing meaningful learning outputs. Furthermore, the integration of STEM approaches, digital media, blended learning, and Culturally Responsive Teaching (CRT) strengthens the effectiveness of PjBL in Biology learning. Overall, PjBL is highly relevant for supporting the Merdeka Curriculum and improving the quality of Biology education in developing 21st-century competencies.

At MA Al-Mahdi Serang, there are challenges in the form of psychological distance between students and guidance and counseling teachers, as well as the negative influence of peers in the digital era that threaten students' independence and religious character. Islamic peer counseling is an alternative guidance and counseling strategy to support students' psychological needs while strengthening their independence and religious character. This study aims to (1) analyze the implementation of Islamic peer counseling services, (2) determine their influence on student independence, (3) explore their contribution to fostering religious character, and (4) formulate an effective Islamic guidance and counseling service model at MA Al-Mahdi Serang. This study uses a qualitative approach with a case study design. The research informants were 13 people consisting of the principal who is also a guidance and counseling teacher, the vice principal for curriculum, subject teachers, and students. Data were collected through participant observation, in-depth interviews, and documentation, then analyzed using thematic analysis. The results of the study indicate that: (1) the implementation of Islamic peer counseling is carried out through a peer counselor recruitment process based on the criteria of noble character and communication skills, as well as counseling skills training based on the values ​​of brotherhood and tabayyun; (2) Islamic peer counseling services have a positive influence on student independence, particularly in self-management and decision-making; (3) Islamic peer counseling contributes to the development of religious character through the internalization of the values ​​of honesty, responsibility, discipline in worship, and the culture of tawashau bil haqq; and (4) the formulation of an Islamic peer counseling model based on the values ​​of brotherhood as an adaptive and contextual guidance and counseling service in madrasas.

This article examines pneumatological methods and spiritual practices across three Pentecostal seasons: Classical Pentecostalism, Charismatic, and Neo-Charismatic. It highlights the importance of these three movements within the framework of the development of the Pentecostal-Charismatic Church in Indonesia. This research begins with the observation that scholars continue to use the terms Pentecostal, Charismatic, and Neo-Charismatic overlappingly, despite their unique theological and practical emphases. This article presents a critical-comparative literature review on baptism in the Holy Spirit, speaking in tongues and spiritual gifts, forms of spirituality, interdenominational relations, theological risks, and ecclesiological implications. The research finds that Classical Pentecostalism emphasizes baptism in the Holy Spirit and speaking in tongues as the primary evidence, Charismatics extend Spirit-led activities toward cross-denominational renewal, while Neo-Charismatics place additional emphasis on power, miracles, healing, spiritual warfare, and success in life. The contribution proposed in this article is a theological typology that can be used for critical reading of Pentecostal-Charismatic practices in Indonesia while still appreciating the richness of the experience of the Spirit. This typology can help churches consider experience, Scripture, Christian character, and ecclesiastical institutional accountability in a more balanced way.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.