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This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

This study aims to analyze the effect of social media advertising exposure and digital financial literacy on consumptive behavior, with self-control as a mediating variable among 11th grade high school students in Kotabumi Selatan District. This quantitative study involved 267 respondents from five public and private high schools selected using proportional sampling techniques. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that exposure to social media advertising has a significant positive effect on consumptive behavior, indicating that higher advertising exposure increases students’ tendency toward excessive consumption. However, advertising exposure does not have a significant effect on self-control. Digital financial literacy has a significant positive effect on self-control, but does not directly influence consumptive behavior. Furthermore, self-control has a significant negative effect on consumptive behavior and plays a mediating role in the relationship between digital financial literacy and consumptive behavior. These findings confirm that strengthening digital financial literacy is crucial for improving adolescents’ self-control and reducing consumptive behavior in the digital era.

Improving the quality of Islamic boarding school education is essential to meet the demands of modern times and global competition. These institutions are expected not only to produce academically capable students but also those with strong character, noble morals, and spirituality. A key factor influencing the quality of Islamic boarding school education is the organizational commitment of human resources, particularly educators and educational staff. This study examines the role of human resource commitment in enhancing the quality of Islamic boarding school education, using a library research method by reviewing books, journals, and previous studies on organizational commitment and education quality. The findings highlight that organizational commitment, expressed through affective, normative, and sustained commitment, significantly impacts education quality. These dimensions encourage educators and staff to work professionally and responsibly, focusing on quality in both learning and management. Additionally, pesantren leadership and an organizational culture rooted in Islamic values further strengthen this commitment, leading to a positive and sustainable impact on education quality. The study concludes that fostering strong organizational commitment is crucial for improving pesantren education, urging managers to prioritize human resource development through effective management, visionary leadership, and a conducive organizational culture.

This research was conducted to determine the extent to which leadership style, the work environment, and work conflict influence employee work productivity at Perum Perhutani, Central Java Regional Division. A quantitative approach using a survey method was applied, in which questionnaires were distributed to 80 permanent employees. The collected data were measured using a Likert scale and processed with IBM SPSS Statistics. The findings show that leadership style positively and significantly contributes to employee work productivity, while the work environment serves as the most influential factor in enhancing productivity. In contrast, work conflict has a negative and significant impact, despite the relatively low conflict level within the organization. The study found that the work environment has the strongest influence on employee productivity, followed by leadership style, while work conflict has the least impact.  Overall, the results highlight that fostering a supportive work environment, ensuring effective leadership, and minimizing conflict are essential for maintaining consistent employee work productivity.

This study examines the impact of capital expenditure, balancing funds, and local revenue on economic growth in the former Besuki Residency area, covering Banyuwangi, Jember, Situbondo, and Bondowoso Regencies during the 2014-2024 period. Using path analysis on panel data and individual district analysis, the study investigates the direct, indirect, and mediating effects of local revenue as an intervening variable. The results show that all three independent variables significantly affect economic growth in the panel data for all four regencies. Capital expenditure has a significant direct effect only in Bondowoso Regency and overall panel data, but is insignificant in Banyuwangi, Jember, and Situbondo. Balancing funds exhibit a significant direct effect across all regions, while local revenue has a consistent direct effect in all regions and panel data. The mediating role of local revenue is inconsistent, with the indirect effect of capital expenditure through local revenue being insignificant in all regions. On the other hand, the indirect effect of balancing funds through local revenue is significant in Banyuwangi, nearly significant in Jember and Situbondo, and insignificant in Bondowoso. These findings highlight the complexity of fiscal dynamics in decentralization, where local revenue management and governance factors are crucial. The study supports previous research suggesting that central fiscal transfers are less effective without strong local revenue support. Local governments are encouraged to enhance local revenue autonomy to maximize the multiplier effect of capital expenditures and balancing funds, fostering sustainable economic growth.

Stocks represent a capital market instrument with the potential to generate high returns. When making investment decisions, investors typically assess various internal aspects of a company, including its financial performance. The objective of this study is to examine the influence of profitability, liquidity, and leverage ratios on stock prices in the Indonesian banking sector, with a particular focus on state-owned banks, in both partial and simultaneous regression models. The methodology employed is quantitative analysis, with a secondary data set being utilized. The sample was determined using a purposive sampling technique, covering four state-owned banks (BRI, BNI, Mandiri, and BTN) for the 2010-2024 period. The findings of the analysis demonstrate that profitability and leverage exert a substantial negative influence on the stock prices of these banking institutions, while the liquidity ratio does not demonstrate a significant effect. Concurrently, all three variables exert an influence on stock prices, with an R-squared value of 58%.

Teamwork is a fundamental factor in social, organizational, and educational life, because in essence humans are social creatures that require the interaction and involvement of other individuals to meet their needs and achieve life goals. In the context of work, teamwork can be defined as the result of coordinated individual efforts that are able to produce higher performance than if work is done individually, or as a group of individuals working collectively to achieve common goals that are easier to achieve through collaboration. The implementation of teamwork plays an important role in accelerating job completion, improving individual and organizational performance, and being able to prevent overlapping tasks through good synchronization. Through intensive interaction, teamwork can have a positive impact on the overall performance of the group and also improve individual abilities through the process of knowledge and experience transfer between employees. The dimension of teamwork includes active member contributions, interaction and communication, consistency in maintaining focus on goals, quality of work results, and relevance of team members' knowledge and skills. Therefore, the effectiveness of teamwork is seen as the most important competitive advantage in an organization, making it a major factor that influences the increase in work productivity.

This study aims to analyze the inventory management practices of qurban cattle at Purnomo Sapi Mulyo Farm in Boyolali, Central Java, particularly in facing the surge in demand prior to Eid al-Adha. The research is motivated by the unique characteristics of qurban cattle inventory, which involves living assets, seasonal demand, and biological risks that differ significantly from conventional inventory management. A qualitative descriptive approach with a case study design was employed to capture in-depth information regarding inventory planning, procurement, storage, and sales practices. Data were collected through in-depth interviews with the business owner as the key informant, direct observation of operational activities, and documentation review. The findings reveal that inventory management at the farm is conducted in a responsive manner based on consumer orders, enabling the business to minimize overstock risks and operational costs. However, inventory recording remains manual and unstructured, potentially limiting the accuracy of cost calculation and long-term planning. Price fluctuations and supply availability are strongly influenced by the Eid al-Adha momentum, while cattle health and lead time are critical factors affecting inventory effectiveness. From a theoretical perspective, the study extends inventory management concepts to the context of live and seasonal inventory. Practically, the findings suggest that implementing a simple yet structured inventory recording system could enhance operational efficiency and decision-making accuracy in local qurban cattle farms.

The availability of quality human resources provides an opportunity for leaders to select the best employees for strategy implementation. However, the effectiveness of strategy implementation depends not only on human resources but also on the organizational culture and leadership style applied. Based on the results of the first hypothesis test, it was found that the organizational culture variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the first hypothesis (H1) is accepted. Based on the results of the second hypothesis test, it was found that the leadership style variable has a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, in this study, the second hypothesis (H2) is accepted. Organizational culture partially has a positive and significant effect on employee performance. Therefore, it can be concluded that if organizational culture improves, employee performance will also improve. Leadership style has a positive and significant effect on employee performance. Therefore, it can be concluded that if leadership style improves, employee performance will also improve. Organizational Culture and Leadership Style simultaneously have a positive and significant effect on employee performance at the Pesisir Selatan Regency DPMDPPKB. Therefore, it can be concluded that if Organizational Culture and Leadership Style improve simultaneously, employee performance will also improve.

This study aims to: (1) describe the implementation of local wisdom–based learning in the teaching process of Grade VII B at UPT SMP Negeri 4 Kelara Jeneponto; (2) determine the improvement of students’ social awareness after the implementation of local wisdom–based learning; and (3) identify the enhancement of students’ learning culture through the application of this learning model. The research employed a Classroom Action Research (CAR) design using the Kemmis and McTaggart model, conducted in two cycles consisting of planning, action, observation, and reflection. The subjects were 25 seventh-grade students, focusing on two main variables: social awareness and learning culture. Data were collected through observation, questionnaires, and documentation, and analyzed using descriptive quantitative and qualitative techniques. The findings indicate that the integration of Jeneponto cultural values Tabe’ Karaeng, Sipakatau, Sipakalabbiri, Sipakainga, Siri’ na Pacce, Akbulo Sibatang, and empo sipitangari was implemented effectively and became more optimal in Cycle II after improvements were made through Problem-Based Learning (PBL) and the use of more contextual local cases. Students’ social awareness increased from an average of 63.13% in Cycle I (categorized as Fair) to 80.42% in Cycle II (categorized as High). Similarly, students’ learning culture improved from 69.69% (Fair) in Cycle I to 82.66% (High) in Cycle II, meeting the classical mastery criteria. The study concludes that integrating local wisdom into classroom instruction not only strengthens students’ understanding of social studies content but is also effective in shaping their social character and learning habits. This model is recommended for development in other subjects and educational levels.

This study aims to develop a Student Worksheet (LKPD) on Chemical Bonding assisted by Augmented Reality (AR) based on deep learning and to examine its feasibility, practicality, and effectiveness in improving learning activities and higher-order thinking skills (HOTS) of high school students. The research employed a 4D development model (define, design, develop, and disseminate) using a pretest posttest control group design involving 11th grade students. Research instruments included expert validation sheets, learning activity questionnaires, and HOTS test instruments. Data were analyzed using descriptive and inferential statistical methods. The results indicated that the AR-based LKPD met very feasible and practical criteria based on expert judgment and student responses. Furthermore, there was a statistically significant difference between the experimental and control groups in learning activities and HOTS achievement (p = 0.005). The increase in HOTS scores in the experimental group was categorized as moderate, indicating meaningful learning gains. These findings demonstrate that the AR-assisted Chemical Bonding LKPD is effective as an innovative learning medium for supporting students’ understanding of abstract chemistry concepts and fostering higher-order thinking skills.

This community service initiative provides a comprehensive business analysis to evaluate financial feasibility, aiming to mitigate potential losses and ensure operational viability. By offering concrete data on business prospects and challenges, this analysis serves as a strategic guide for resource allocation and market targeting, while simultaneously enhancing attractiveness to potential investors. The program was conducted in the South Nunukan District, Nunukan Regency, North Kalimantan. As Indonesia's 34th province and a strategic border region, North Kalimantan faces significant challenges in food security due to limited supply chains. A central component of this study is the Break-Even Point (BEP) analysis—the threshold at which a business incurs neither profit nor loss. The BEP analysis provides critical insights into the relationship between pricing, operational costs, sales volume, and production levels. Consequently, it serves as a vital decision-making tool for business owners to optimize profitability. The results of this study demonstrate that, despite the continued use of traditional methods, the polyculture system remains highly profitable and sustainable for the local community.

This community service program aims to improve the quality of integrated administration at the Semarang Institute of Technology and Business (ITB) through the use of Google Sites as an easily accessible and efficient information management platform. Activities include gathering needs, developing content structures, training on Google Sites, and providing implementation support. The results demonstrate improved information accessibility, streamlined document management, and faster administrative processes. The use of Google Sites provides an alternative solution that supports transparent, integrated, and technologically adaptive administrative services. In the future, the use of this platform can be expanded into other academic and operational activities. With this technology, ITB Semarang can further streamline internal and external communication processes and support faster and more accurate decision-making. This program is also expected to serve as a model for other educational institutions in adopting technology to improve administrative efficiency. Furthermore, it is hoped that the use of this technology will also increase the participation and involvement of the entire academic community in managing information more effectively.

Low levels of political literacy and political participation awareness among female university students remain a challenge for strengthening democracy at the local level. This condition is also found among female students in East Lombok, who tend to perceive political participation narrowly and lack the skills and confidence to engage actively as citizens. This community service program aims to enhance political literacy, participatory awareness, and the capacity of female students to understand and practice political participation in a critical and responsible manner. The program was implemented at the Institut Teknologi Sosial dan Kesehatan Muhammadiyah Selong using a community organizing approach integrated into the academic learning process. The methods included participatory discussions, mentoring, simulations, and critical reflection, positioning female students as active subjects throughout the activities. The results indicate an improvement in participants’ understanding of the meaning and forms of political participation, increased confidence in expressing opinions, and the emergence of new awareness regarding their roles as democratic citizens. In addition, a female student discussion group was formed as a space for collective learning and an early platform for local leadership. This program highlights the role of higher education institutions in promoting social transformation and strengthening women’s political participation at the local level.

The policy to implement the deep learning approach in Indonesian schools starting from the 2025/2026 academic year requires teachers to be well prepared to design and conduct meaningful and in-depth learning. This community service program aimed to enhance the understanding and pedagogical competence of senior high school and madrasah economics teachers in Tasikmalaya City in implementing the deep learning approach comprehensively. The program employed a community-based science and technology application scheme through training and mentoring activities conducted in face-to-face, online, and hybrid modes, consisting of planning, implementation, and evaluation stages. The training materials covered the concept and implementation of deep learning, lesson planning, instructional design and models, learning evaluation, development of innovative technology-based learning media, and reinforcement of microeconomic and macroeconomic content. A total of 78 economics teachers participating in the MGMP of Tasikmalaya City were involved in the program. The results indicate that the training improved teachers’ understanding of deep learning, lesson planning, and assessment strategies that support meaningful learning. Participants’ reflections revealed high motivation and strong relevance of the training materials to their professional duties. This program contributes to strengthening teachers’ readiness to implement deep learning sustainably and supports the improvement of economics learning quality in schools.

Appropriate Technology Training (TTG) in Tambah Dadi Village, Purbolinggo Subdistrict aims to improve the community's understanding and ability to manage livestock waste more efficiently.  Often, livestock waste produced in this village is not utilized properly.  Training participants will be introduced to various waste management methods that can be used as sources of organic fertilizer and organic compost. The training includes awareness-raising, demonstrations, and hands-on practice in processing waste into useful products such as organic fertilizer. The results of the training show that participants are able to make organic fertilizer from livestock waste.  It is hoped that this activity will serve as an example for other villages to manage livestock waste in a more sustainable manner, which will improve agricultural and livestock yields in the area and increase the welfare of farmers in Tambah Dadi Village. The results of this activity show that the application of appropriate technology not only focuses on waste management, but also aims to improve the economic conditions of the community.

The waste problem is still an environmental issue that requires serious attention, especially regarding the low level of public awareness in sorting organic and inorganic waste at its source. Environmental education needs to be given from an early age to form attitudes and behavior that care for the environment in a sustainable manner. This community service activity aims to increase the understanding and awareness of grade III–IV elementary school children towards sorting organic and inorganic waste through a game-based learning approach. The activity was carried out in the Bojongsari area, Depok, involving 10 children as participants. The methods used include delivering interactive material, waste sorting competitions through the Eco-Race Little game, and making mini posters with environmental themes. The results of the activity showed that around 90% of participants were able to differentiate and sort organic and inorganic waste correctly. Apart from increasing cognitive understanding, this activity also fosters an attitude of cooperation, creativity and concern for the environment. Thus, the Little Eco-Race activity is considered effective as a fun and applicable environmental education model for elementary school age children.

The low level of awareness among vocational high school (SMK) students to continue their education to higher education remains a major issue, particularly at SMK Mambail Futuh, Jenu District, Tuban Regency. Economic constraints, limited access to information, and an orientation toward immediate employment are dominant factors influencing students’ decisions. This community service activity aims to build students’ awareness and motivation regarding the importance of higher education as a long-term investment. The implementation method includes educational socialization, interactive discussions, the presentation of inspirational experiences, and the introduction of higher education admission pathways and financing schemes. The results show an improvement in students’ understanding of the benefits of higher education and a growing interest in pursuing further studies after graduation. This activity emphasizes that communicative and contextual educational approaches play a crucial role in encouraging positive mindset changes among SMK students toward higher education.