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Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

Teacher competency development is an important aspect in improving the quality of learning. The program of Kemahiran Mengajar Aplikasi Lapangan (KEMAL) is designed to provide hands-on teaching experience for students of Universitas Muslim Maros at MAS Darussalam Maros, South Sulawesi. The aim of this activity is to improve pedagogical competence, creativity in learning methods, and classroom management of students through participatory interactions with supervising teachers, principals, and students. The methods used include field observation, preparation of action plans, teaching practice, intensive mentoring, evaluation, and reflection. The results of this community service show an increase in students’ competence in compiling teaching materials, managing classes, and implementing creative learning strategies that are adaptive to students’ character. The active involvement of the school community encourages the creation of a participatory and conducive learning atmosphere. The implications of this activity show that the integration of field practice with a collaborative and reflective approach is effective in shaping the professionalism of prospective teachers and improving the quality of learning in partner schools. The novelty of this program lies in its sustainable and contextual participatory mentoring model.

The rapid development of digital technology has positioned social media, particularly Instagram, as a strategic channel for brands to conduct digital marketing and brand activation. This quantitative survey research aims to analyze the influence of Instagram content appeal (X) on the audience's interest in participating in the Marina Beauty Journey (Y) program. The study collected data from 100 female followers of the @sahabatmarina account, aged 15-25, who had been exposed to MBJ promotional content. Data analysis utilized simple linear regression. The descriptive analysis results showed that the appeal of @sahabatmarina’s content was perceived as Very High (Mean: 4.41), with Visual and Emotional indicators being the most dominant (Mean: 4.50), reflecting the effectiveness of aesthetic visuals and self-empowerment messaging. The audience's interest in joining the program was also categorized as Very High (Mean: 4.23), primarily demonstrated through the Interaction indicator (Mean: 4.33). The regression analysis confirmed a positive and significant influence of content appeal on audience interest, as indicated by a significance value of p<0.001 and a positive coefficient (beta = 0.622). The coefficient of determination (R2) indicated that content appeal contributed 41.0% to the formation of audience interest, while the remaining 59.0% was influenced by other external factors. In conclusion, the brand's digital content strategy, emphasizing strong visual and emotional connection, is highly effective in driving audience engagement and stimulating participation in its brand activation programs.

This study aims to analyze the educational service marketing strategies implemented by Pesantren Islam Internasional Al Andalus, Bogor, within the framework of Marketing 6.0. A qualitative approach with a case study design was employed to explore the institution’s marketing practices. Data were collected through in depth interviews, observations, and document reviews, and analyzed using thematic analysis to identify emerging strategic patterns. The findings reveal five key themes: strengthening value based Islamic and international branding, utilizing digital marketing strategies to expand promotional reach, applying personalized approaches in interactions with prospective students and parents, the critical role of human resources and alumni in shaping institutional reputation, and internal, external challenges affecting marketing effectiveness. These findings highlight that adopting Marketing 6.0 in Islamic boarding schools requires not only the use of digital tools but also the integration of spiritual values, humanized service, and consistent narrative communication. The study contributes to the literature on Islamic education marketing by offering new insights into a marketing model that aligns with value driven educational institutions in the digital era.

This research is motivated by the widespread use of non-standard Indonesian on social media, which has resulted in low public awareness of the importance of implementing Indonesian according to the rules.The purpose of this study is to analyze Instagram users’ awareness of using standard Indonesian words and to assess the effectiveness of language coaching through social media. The research employed a qualitative descriptive method with a case study approach, where data were collected through polls using the Instagram Story feature, observation of uploaded content, and analysis of audience interactions between account managers and followers. The findings show that most social media users still tend to use nonstandard word forms in daily communication. However, after receiving coaching through educational content, there was a significant improvement in understanding and applying standard word forms. This study concludes that Instagram can serve as an effective and engaging medium for language development, as it can reach diverse audiences and encourage users to be more aware, responsible, and wise in using proper Indonesian according to the norms of the Kamus Besar Bahasa Indonesia (KBBI) and the Pedoman Umum Ejaan Bahasa Indonesia (PUEBI).

Modern education focuses not only on sharing knowledge but also plays a crucial role in shaping students' character and ethics. This study explores the role of ethics as the foundation of teacher-student relationships, the moral challenges of the digital age, and character education strategies as solutions. Using literature review and conceptual analysis, the study found that values ​​such as honesty, responsibility, politeness, and mutual respect are key to creating harmonious interactions in the learning environment. On the other hand, technological advances and cultural changes present challenges in the form of decreased empathy and the misuse of social media. Therefore, character education based on teacher role models, collaboration, and humanistic discipline needs to be developed. The study's findings emphasize the importance of balancing digital advancements with moral development in realizing ethical and civilized education. The study also reveals that, despite significant challenges facing educators in the digital age, they can utilize technology to support better character formation through an educational model that emphasizes ethics. The role of families and communities is also crucial in supporting this character education, fostering synergy between all parties in creating a generation with noble character.

This study aims to analyze user sentiment toward the integration of Artificial Intelligence (AI) in online learning platforms, which are increasingly expanding in the digital era. With the growing use of AI technologies in education—such as learning chatbots, material recommendation systems, and automated assessments—it is essential to understand users’ perceptions and reactions to these implementations. The research employs sentiment analysis based on text mining using user review data collected from various online learning platforms. The analysis process includes data preprocessing, sentiment classification using machine learning algorithms, and interpretation of results based on the proportion of positive, negative, and neutral sentiments. The findings indicate that most users express positive sentiments toward AI integration, as it enhances learning efficiency and personalization. However, some users raise concerns regarding data privacy and the lack of human interaction. This study is expected to serve as a reference for educational platform developers to design AI systems that are more adaptive, transparent, and user-centered

This research was motivated by the findings of dishonest behavior among SMPN 2 Kalidawir students, such as cheating during exams and dishonesty in daily social interactions. This condition shows that the value of honesty has not developed optimally. Therefore, this study aims to analyze social studies teachers' strategies in instilling honesty in grade VIII students and identify supporting and inhibiting factors in the process. The focus of the research includes two things: (1) teachers' strategies in instilling honesty through social studies learning, especially materials related to social interaction and students' daily lives; and (2) factors that affect the success of teachers in shaping the character of students' honesty. The approach used is descriptive qualitative research with data collection through observation, interviews, and documentation. This method allows researchers to gain an in-depth understanding based on the interpretation of phenomena found in the field. The results of the study show that the strategy of instilling honesty values is carried out in an integrated manner through the example of teachers, habituating honest behavior, and providing positive motivation during the learning process. Teachers also integrate the value of honesty into relevant social studies materials and provide real examples in daily life. Supporting factors for the success of this strategy include consistent teacher examples, a conducive school environment, and targeted and collaborative student program support. However, there are inhibiting factors such as the influence of the environment outside the school, academic pressure, and diverse socioeconomic conditions of students. This research makes an important contribution to strengthening character education through social studies learning at the junior high school level.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

This study aims to analyze the influence of digital marketing on customer loyalty at the Uban Muslim Clothing Store MSME in Cianjur in the context of e-commerce development. The increasingly rapid digital transformation requires MSMEs to adapt to technology-based marketing strategies to be able to compete and retain consumers. This study uses a quantitative approach with a survey technique on 20 adult respondents, both men and women, who have interacted with the store. The research instrument in the form of a questionnaire distributed through Google Forms, measuring two main variables: digital marketing (as an independent variable) and customer loyalty (as a dependent variable). The analysis technique used is simple linear regression. The results of the analysis show that there is a positive influence of digital marketing on customer loyalty, as indicated in the regression equation Y = 3.5226 + 0.582XY = 3.5226 + 0.582XY = 3.5226 + 0.582X. The regression coefficient of 0.582 indicates that every one unit increase in digital marketing activity can significantly increase customer loyalty. Meanwhile, the intercept value of 3.5226 indicates that customer loyalty remains high even without digital activities, indicating a strong foundation of loyalty from non-digital factors. This finding has important implications: digital marketing is not just a promotional tool, but a key strategy for building long-term customer engagement. This study recommends that MSMEs optimize digital content, online interactions, and data-driven communication systems to maintain and enhance customer loyalty in the digital marketing era.

The rapid development of artificial intelligence has encouraged the widespread use of chatbots on social media platforms, transforming patterns of digital communication and interaction. This study aims to examine the role of chatbots in shaping social interaction, fandom dynamics, and users’ digital identities within contemporary online culture. The research employs a literature review approach using grounded theory as an analytical framework to identify patterns, themes, and emerging concepts from relevant academic publications published between 2021 and 2025. Articles were collected through academic databases and systematically selected based on predefined inclusion and exclusion criteria. The findings indicate that chatbots have shifted from being purely functional technological tools to becoming cultural actors that influence emotional engagement, community formation, and identity expression in digital spaces. Chatbots contribute to creating perceived emotional closeness, strengthening fandom interactions, and facilitating self-expression, particularly within popular culture and creative industries. However, the study also highlights several challenges, including emotional dependency, algorithm-driven homogenization of preferences, gender bias, and aggressive behavior in human–machine interactions. Cultural context plays a significant role in shaping user acceptance and interpretation of chatbots. These findings imply that chatbot development and implementation should consider not only technical efficiency but also social, psychological, and ethical dimensions to ensure responsible and inclusive digital interaction.

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

The digital era has significantly transformed the way Indonesian society communicates, accesses information, and builds social interactions. These rapid changes have created new challenges for strengthening the values of Pancasila, especially as digital platforms increasingly become spaces where misinformation, hate speech, intolerance, and extreme polarization emerge. This study examines the relevance of Pancasila in guiding ethical behavior within the digital environment and highlights the strategic role of young people as key actors in maintaining national identity and moral integrity. Using a descriptive qualitative approach and literature analysis, the study finds that Pancasila remains highly relevant in addressing technological, social, and cultural disruptions. The values of divinity, humanity, unity, democracy, and social justice are essential for promoting responsible digital citizenship, fostering tolerance, encouraging critical thinking, and strengthening social cohesion. The study concludes that strengthening Pancasila-based digital ethics requires collaboration among the government, educational institutions, digital platforms, and society to ensure that digital transformation aligns with national moral foundations.

This study aims to strengthen Acehnese traditional music and dance as an effort to preserve local wisdom for Generation Alpha at SMPN 1 Darussalam, Aceh Besar. The background of this study the decreasing interest of students in traditional arts due to the strong influence of globalization and digital culture, particularly among Generation Alpha who grow up a technology-oriented environment. This research employed a quasi-experimental method using a one-group pretest–posttest design. The learning intervention focused on the practice of Rapai Geleng music and Ranup Lampuan traditional dance through peer tutoring and direct instruction (demonstration). The participants consisted of 35 students, including 14 male students in the Rapai Geleng class and 21 female students the Ranup Lampuan dance class. Data were collected through observation, documentation, and performance-based assessment during three instructional sessions. The findings indicate noticeable improvement in students’ practical skills, including rhythmic accuracy, coordination, group cohesiveness, movement technique, and expressive performance. In addition, students demonstrated increased motivation, confidence, and positive attitudes toward Acehnese traditional arts. The peer tutoring method enhanced collaborative learning and social interaction, while direct instruction effectively supported the mastery of procedural and psychomotor skills. The study also highlights that traditional arts learning serves a meaningful experiential medium for Generation Alpha, integrating biological potential with cultural and aesthetic experience. The results suggest that strengthening traditional music and dance education at the junior high school level plays a strategic role in preserving local wisdom, reinforcing cultural identity, and ensuring the continuity of Acehnese traditional arts in the digital era.

The digital era and the development of information technology have brought significant changes in the world of education, encouraging the adaptation of learning and guidance methods in a more flexible and efficient direction. One of the relevant and widely used platforms in the context of distance learning is Google Classroom. This PKM implementation method uses an interactive training and mentoring approach involving supervisors and students. Google Classroom optimization changes the paradigm of thesis guidance to a more structured, transparent, and adaptive process to the needs of the digital era. By making the most of its features, the quality and efficiency of the mentoring process can be significantly improved. In addition, the use of Google Classroom allows documentation of the guidance process to be carried out systematically, making it easier to monitor thesis progress and communication between lecturers and students. However, there are a number of challenges, especially related to limited access to technology, digital literacy, and limited direct interaction. Effective solutions include digital literacy training, the provision of additional communication channels, the use of features in a structured manner, and increased technology support so that the mentoring process

The digital era and the development of information technology have brought significant changes in the world of education, encouraging the adaptation of learning and guidance methods in a more flexible and efficient direction. One of the relevant and widely used platforms in the context of distance learning is Google Classroom. This PKM implementation method uses an interactive training and mentoring approach involving supervisors and students. Google Classroom optimization changes the paradigm of thesis guidance to a more structured, transparent, and adaptive process to the needs of the digital era. By making the most of its features, the quality and efficiency of the mentoring process can be significantly improved. In addition, the use of Google Classroom allows documentation of the guidance process to be carried out systematically, making it easier to monitor thesis progress and communication between lecturers and students. However, there are a number of challenges, especially related to limited access to technology, digital literacy, and limited direct interaction. Effective solutions include digital literacy training, the provision of additional communication channels, the use of features in a structured manner, and increased technology support so that the mentoring process

The main problem in this Community Service (PkM) activity is the condition of students at Al Kautsar Kraksaan Islamic Junior High School. They are in the puberty phase where emotional conditions are unstable. This situation results in problems in the form of negative social interactions, low motivation to learn, and social conflict within peer groups. For this purpose, the purpose of this PkM, we strive to provide educational and preventive assistance by increasing students' understanding of the application of scientific methods in studying behavior. In this case, we use the Participatory Action Research (PAR) method which invites students to actively collaborate with us in several important stages, namely: problem identification, action planning, evaluation, and reflection. The results of this activity show that students are able and even successful in using scientific methods to curb their behavior, in controlling emotions and rationally in making decisions in social life. This activity, in mentoring and participating in efforts to shape the character of students who are more responsible and ethical as well as more mature emotionally and socially.

Background: Constipation is a common functional gastrointestinal problem in infants aged 6–12 months, causing discomfort, hard stools, and reduced quality of life. Non-pharmacologic interventions, such as abdominal massage, have shown promise in improving bowel function, but evidence regarding the effectiveness of the I Love You massage technique in community settings remains limited. Objective: This study aimed  examine the effectiveness of I Love You massage in reducing constipation among infants aged 6–12 months attending South Bulango Health Center. Methods: A quasi-experimental design with a pretest-posttest control group was employed. Thirty infants with functional constipation were purposively selected and divided into an intervention group (n=15) receiving daily I Love You massage for 10 minutes over seven days, and control group (n=15) receiving standard care, including dietary guidance and hydration. Data were analyzed using SPSS version 25 with paired t-tests for within-group comparisons and independent t-tests for between-group differences. Results: The intervention group exhibited a significant increase in bowel movement frequency (2.1 ± 0.7 to 5.6 ± 0.9 per week) and improvement in stool consistency (1.2 ± 0.4 to 2.8 ± 0.5), along with a notable reduction in abdominal discomfort (6.5 ± 1.2 to 2.1 ± 0.8). In contrast, the control group showed minimal improvements. Statistical analysis confirmed significant differences between groups (p < 0.05). Conclusion: I Love You massage is an effective, safe, and low-cost intervention reduce constipation in infants aged 6–12 months. Its implementation in primary healthcare settings may enhance gastrointestinal function, relieve discomfort, and promote caregiver-infant interaction.

Dancing as an outdoor activity significantly impacts the social and emotional skills of young children. They learn to express their emotions, work together in groups, and increase their self-confidence and empathy through dance activities. Several studies have shown that participating in dance activities can also help children manage their emotions, enhance social interactions, and improve their communication skills. Developmentally appropriate dance programs can positively impact their social and emotional development. Early children's ability to manage their own emotions is part of their emotional developmental maturation during the transition from the preoperational to the concrete operational stage. Early children's ability to manage their emotions is part of their emotional developmental maturation during the transition from the preoperational to the concrete operational stage. The ability to manage their own emotions can be seen in their ability to utilize their emotions positively, regulate their emotions according to their circumstances, and appropriately protect themselves from experiencing unhealthy emotions.

Environmental ethics assumes that nature has human values ​​that must be respected. Various forms of embedding can be done, such as the traditional Cingcowong ceremony. The Cingcowong tradition is a traditional ritual originating from the agricultural community of Luragung Landeuh Village, Kuningan Regency. This tradition is a form of collective community activity that is based on belief in supernatural spirits who are believed to have the power to bring rain to overcome drought, especially on agricultural land caused by prolonged drought. Cingcowong reflects the close relationship between culture, nature, and spiritual practices in certain societies. In the context of environmental ethics, this tradition can be seen as a form of local wisdom that shows respect for nature, an understanding of the importance of ecosystem balance, and an awareness of human dependence on weather conditions. Therefore, this tradition can be considered as a concrete manifestation of environmental ethics that encourages humans to appreciate nature more and understand the interaction between spiritual, cultural, and environmental factors.