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This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

This community service activity aimed to strengthen the branding and improve the digital marketing capacity of the Tape Ketan MSME in Mondoteko Village through the utilization of social media and packaging innovation. The business partner faced several major problems, including weak business visual identity, limited use of social media as a promotional tool, and simple product packaging designs that were less attractive to consumers. These conditions resulted in low product appeal and limited marketing reach. The implementation method used a participatory approach through direct assistance to business owners. The activity stages included initial observation, identification of partner needs, design of promotional banners, creation and optimization of social media accounts, and redesign of product packaging to make it more modern, informative, and marketable. In addition, MSME owners were educated about the importance of branding, digital marketing strategies, and consistency in building a business image. The results showed an increase in the understanding and skills of MSME owners in utilizing digital media for promotion. Product packaging became more attractive and professional, while the use of social media became more active and organized. These improvements had a positive impact on increasing consumer interest, expanding market reach, and enhancing the competitiveness of MSMEs in a sustainable manner.

Background: Ischemic stroke is one of the leading causes of death and disability, especially in the elderly population. The impact of stroke is not only limited to physical activity, but also greatly affects the psychosocial condition of the sufferer. From a psychological aspect, stroke sufferers often experience various complex emotional disorders. Research tends to be deep sadness, anger, disappointment, and feelings of helplessness. One of the significant psychosocial problems experienced by stroke survivors is a decrease in low self-esteem. Methods: The approach used in this study is a qualitative approach. The data source in this study came from informants. This research was conducted at Royal Prima Hospital, Jambi City. Results: Based on the results of the research that has been conducted, it was found that stroke patients experience various psychological changes due to physical limitations that arise after having a stroke. Family support is the most influential factor in the psychological condition of stroke patients.  Families who always accompany patients are able to help patients accept sick conditions and increase patient morale during the rehabilitation process. However, the results of the study show that psychological support from nurses is still not fully optimal. Conclusion: Based on the results of the study, stroke patients experience psychological changes such as feeling embarrassed, insecure, feeling a burden on the family, withdrawing from the social environment, and losing their zest for life due to physical limitations. This condition shows that the stroke has an impact not only on the physical, but also on the psychological of the patient. Family support in the form of attention, motivation, affection, mentoring, and medical assistance is very helpful in increasing the patient's enthusiasm and confidence during rehabilitation. Nurses also play a role in the recovery process through health education, motivation, and treatment assistance. However, emotional support and therapeutic communication from nurses are still not optimal because services are more focused on medical measures.

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

The development of globalization and digital culture has given rise to an epistemological crisis that shifts the authority of truth from revelation to social construction, so that the authority of the Bible in Christian education is increasingly marginalized. This condition has an impact on the low internalization of the value of faith, where students understand the Bible cognitively but do not live it in daily practice. This research aims to reconstruct the authority of the Bible in Christian education through an integrative and contextual approach in the midst of global cultural fragmentation. This research uses a qualitative approach with a library research method that integrates theological, pedagogical, and digital cultural contexts. Data were obtained from theological literature, educational theory, and relevant journal articles, which were analyzed using content analysis techniques and theological-constructive reflection. The results show that the crisis of biblical authority is influenced by epistemic shifts, the dominance of post-truth culture, low internalization of values, and non-contextual pedagogical approaches. This research creates a model of reconstruction of biblical authority that integrates the epistemological, pedagogical, and bruxistic dimensions in a transformational manner. In conclusion, this reconstruction does not change the theological substance of the Bible but updates the approach to learning to be more dialogical, reflective, and contextual, so that the authority of the Bible remains relevant in shaping the faith and character of learners in the global era.  

This study aims to examine the relationship between doom scrolling behavior and social anxiety among psychology students at Campus V, Universitas Negeri Padang. Doom scrolling refers to the habitual consumption of negative information through digital media, which is increasingly prevalent in the context of intensive social media use. This research employed a quantitative correlational design with a sample of 205 students selected using purposive sampling. Data were collected through Likert-scale instruments measuring doom scrolling behavior and the Social Anxiety Scale for Adolescents (SAS-A). Statistical analysis using Pearson correlation revealed a significant positive relationship between doom scrolling and social anxiety (r = 0.324, p < 0.01), indicating a low to moderate correlation. These findings suggest that higher engagement in doom scrolling is associated with increased levels of social anxiety. The results support previous studies highlighting maladaptive patterns of social media use as a contributing factor to psychological distress. This study underscores the importance of digital literacy and self-regulation in media consumption, particularly among students, to mitigate the negative psychological impacts associated with excessive exposure to distressing online content.

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

This article examines the role of Christian theology in dealing with pluralism and secularism in the era of globalization. The era of globalization is marked by an increasing plurality of religions, cultures, and various perspectives on life that in many ways are moving away from a theocentric perspective. In that context, Christian theology is faced with the responsibility to be present as a reflective and transformative force that carries messages of peace, truth, and certainty of faith. This research aims to explore the role of Christian theology in an increasingly pluralistic society and influenced by the currents of secularism that have the potential to erode the values of faith. The method used is a literature study by analyzing various literature related to the concept of Christian theology, the impact of secularism on the life of faith, and various relevant theological responses in dealing with these challenges. The results of the study show that inclusive theological education, a conciliatory approach in interreligious relations, a holistic transformation of church life, and the active participation of the church in social service are concrete forms of the contribution of Christianity in a pluralistic society. Through this approach, Christian theology functions not only as a doctrinal framework, but also as a praxis that presents the values of the Kingdom of God in social life.  

This study aims to examine the impact of academic burnout on students’ mental health in the context of hybrid learning through a literature review approach. The rapid transformation of learning systems in higher education, particularly the integration of online and offline methods, has increased academic demands and adaptation challenges for students. This condition potentially triggers academic burnout, which is characterized by emotional exhaustion, depersonalization, and decreased academic achievement. This research employs a literature review method by analyzing relevant scientific articles published between 2019-2025 obtained from indexed national journals and open-access sources. The findings indicate that academic burnout is still commonly experienced by students, generally at a moderate level, and has a significant impact on mental health, including increased stress, emotional fatigue, and decreased academic performance. The study also identifies several influencing factors, including internal factors such as self-efficacy and hardiness, as well as external factors such as social support, learning environment, and academic workload. Furthermore, technological developments, particularly Artificial Intelligence, have the potential to be utilized as an early detection and prevention tool for academic burnout. This study implies the importance of developing adaptive learning strategies and psychological interventions to support students’ well-being in hybrid learning environments.

 The Ministry of Health and the Coordinating Ministry for Human Development and Culture indicate that 41% of students experience hunger, which has an impact on the decline in the quality of education. The Free Nutritional Meals (MBG) policy is present as a strategy oriented towards more inclusive and sustainable education. The purpose of this study is to determine the Free Nutritional Meals (MBG) program policy based on Maslow's Hierarchy of Needs Theory at SD Negeri 2 Kendari, Southeast Sulawesi in 2025. This study is a qualitative study with a phenomenological approach. Informants in this study numbered 10 people, namely 3 key informants and 7 supporting informants selected using a purposive sampling technique. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study on students' physiological needs show variations in the level of students' satiety. Students' need for safety shows students are calmer and more focused, although there are still variations in perceptions among some students and parents. The need for socialization shows that the MBG program encourages communication, as well as the formation of attitudes of mutual assistance and mutual cooperation. The need for appreciation shows equal conditions regardless of economic background. The need for self-actualization shows increased participation, discipline, and responsibility, although influenced by individual character. It can be concluded that the MBG program has been able to fulfill the physiological, security, socialization, appreciation and self-actualization needs of students, although some needs are influenced by individual character.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This community service activity aims to enhance public understanding of the role of infrastructure in supporting quality of life, particularly through the utilization of the Sub PPKBD Tambakkemerakan Community Hall in Krian as a social and educational space. The method used is Participatory Action Research (PAR), which emphasizes active community involvement in every stage of the activity, from problem identification to program implementation. The activities were carried out through a series of events that combined elements of togetherness, religiosity, and education, such as communal iftar (breaking the fast), congregational prayers, and an offline webinar featuring student speakers.The results indicate an improvement in community understanding of the importance of utilizing social infrastructure not only as a gathering place but also as a medium for learning and empowerment. In addition, the activity strengthened social interaction, increased community solidarity, and encouraged active participation in utilizing available facilities more productively. Despite several challenges, such as time constraints and differences in participants’ levels of understanding, the activity overall had a positive impact in promoting the optimization of social infrastructure functions. Therefore, the continuation of similar programs is necessary to support sustainable improvements in community quality of life.

This study aims to analyze the influence of the TikTok application on changes in the lifestyles of teenage girls in the digital age. TikTok, as one of the most popular social media platforms among the younger generation, plays an important role in shaping the way they think, behave, and interact socially. This study uses a qualitative descriptive approach to describe the challenges faced in maintaining a positive lifestyle, as well as efforts to minimize its negative impacts. The results of the study show that TikTok has a dual impact: positively, this platform facilitates self-expression, creativity, and the development of interests; however, negatively, excessive use can trigger consumptive behavior, decreased self-confidence, and deviations from social and cultural values. Factors such as beauty trends, imitation of foreign cultures, and social pressure in the virtual world also influence the lifestyles of adolescent girls. To reduce these negative impacts, it is necessary to improve digital literacy, parental supervision, and education on social media ethics in schools. With a wise approach, TikTok can be used as a positive tool in building the character, creativity, and self-confidence of adolescent girls in the digital age.

This study aims to analyze the impact of bullying on adolescents’ mental health through a literature review. The method used is a literature review, which involves the collection and analysis of various relevant scientific articles published in the last five years.  Data were obtained from journals and related scientific works, then systematically analyzed to identify patterns of association between bullying and adolescents’ mental health. The results of the review indicate that the majority of studies reveal a negative impact of bullying on mental health, such as the emergence of anxiety, depression, stress, low self-esteem, and difficulties in social interaction. However, some studies found that this relationship was not statistically significant, suggesting the role of other factors, such as social support, family circumstances, and an individual’s ability to cope with stress. In addition to affecting victims, bullying also impacts perpetrators and bystanders, making it a complex phenomenon. Therefore, comprehensive prevention and intervention efforts are needed through collaboration between schools, families, and the community.

Dependence on social media among students has become a phenomenon that negatively impacts their critical thinking abilities, including difficulties in analyzing information, evaluating sources, and drawing logical conclusions. This study aims to examine contextual learning strategies as an effort to overcome the decline in critical thinking skills caused by social media dependence. The method used is a library research approach by reviewing various scientific sources such as books, journals, and previous studies relevant to contextual learning and critical thinking. The results of the study indicate that contextual learning can improve students’ critical thinking skills by linking learning materials to real-life situations, using authentic problems, and encouraging active student involvement in the learning process. This strategy promotes students to become more reflective, analytical, and independent in responding to information, including content obtained from social media. In addition, contextual learning helps students develop the ability to filter information and build deeper understanding. The implication of this study suggests that the consistent implementation of contextual learning strategies can serve as an effective solution to enhance students’ critical thinking skills and reduce the negative effects of social media dependence in the learning process.  

The military coup in Myanmar in February 2021 triggered a prolonged political crisis that impacted the stability of the Southeast Asian region. This study analyzes the role of Thai diplomacy in responding to and contributing to the resolution of Myanmar's social and political conflict between 2021 and 2024. Using a qualitative approach and descriptive-analytical study, this study examines Thailand's diplomatic steps both bilaterally and multilaterally, particularly within the ASEAN framework. The results show that Thailand played a significant role as a facilitator of dialogue and negotiations with the Myanmar military junta through an approach that prioritized the principles of non-intervention, soft diplomacy, and the interests of regional stability. Thailand was also active in encouraging the implementation of the ASEAN Five-Point Consensus and facilitating informal communication channels that created a space for discussion between the junta and the international community. This study concludes that geopolitical interests, border security, and economic relations influenced Thailand's diplomatic stance and strategy in addressing the Myanmar crisis.

The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communicative rationality, and the colonization of the lifeworld. This research uses a literature study method with a qualitative descriptive approach through the collection and analysis of relevant scientific articles. Data validity was strengthened through inclusion and exclusion criteria as well as source triangulation. The findings indicate that social media use among children has an ambivalent impact. Positive effects can emerge when there is strong parental supervision, while weak supervision increases the risk of exposure to harmful content, psychological problems, and reduced quality of social interaction. Restricting social media use through time regulation, content control, and digital education is considered important for protecting children’s development. From Habermas’s perspective, children are vulnerable in the digital public sphere because of their limited communicative rationality. Therefore, restrictions are viewed as efforts to protect children’s values and rationality from distortion by the digital media system.