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Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Purpose Research on digitalization in Human Resource Management (HRM) has grown significantly alongside rapid digital transformation and organizational change. However, studies integrating systematic literature review and bibliometric analysis remain limited. This study aims to examine research trends and thematic developments related to digitalization in HRM through a hybrid systematic literature review and bibliometric analysis approach. Method This study employed a Systematic Literature Review based on PRISMA 2020 guidelines using data from the Scopus database with keywords related to digitalization and Human Resource Management. The initial search identified 2,497 documents, and after the screening process, 108 relevant articles were selected. Data were analyzed using VOSviewer to identify publication trends, keyword relationships, collaboration networks, and thematic clusters. Findings The findings indicate that research on digitalization in HRM increased significantly during 2018–2026. Dominant themes include digital transformation, artificial intelligence, e-HRM, innovation, Industry 4.0, sustainability, and organizational performance. Digitalization in HRM has evolved from administrative automation toward strategic organizational transformation supported by technology and data-driven decision making. Originality/value This study integrates systematic literature review and bibliometric analysis to provide a comprehensive understanding of digitalization in HRM.  

Organizational psychology plays an important role in understanding individual and group behavior within organizations, particularly in educational contexts. Its application can help improve the effectiveness of educational institution management by strengthening key aspects such as work motivation, leadership, communication, and a conducive work environment. By understanding these aspects, educational organizations can develop more effective work systems, enhance the performance of educators, and create a positive and productive organizational culture. However, research on organizational psychology in educational settings remains fragmented and often focuses on specific variables separately. This limits a comprehensive understanding of how these factors interact to influence overall organizational performance. Therefore, a more integrative and comprehensive review is needed to synthesize previous findings. This study aims to review and synthesize existing literature on organizational psychology in educational organizations, with a particular focus on the roles of motivation, leadership, and work environment in improving organizational effectiveness. The findings are expected to provide a more holistic understanding and serve as a basis for developing strategies to enhance the performance of educational organizations in the future.

Legal disputes involving simultaneous criminal and civil dimensions often raise complex juridical issues, particularly in the context of business transactions. One relevant concept to address this issue is the prejudiciel geschill, a doctrine originating from Dutch law that regulates pre-judicial disputes as a condition for the suspension of criminal proceedings. This study aims to analyze the dispute resolution mechanism of prejudiciel geschill in criminal fraud cases and breach of contract, as well as to examine the judges' considerations in Civil Decision Number 1075/Pdt.G/2019/PN Sby and Criminal Decision Number 2482/Pid.B/2020/PN Sby. The research method used is normative juridical with a statutory and case approach. The results indicate that the application of prejudiciel geschill in both decisions reflects the interplay between civil and criminal judgments in the Indonesian judicial system. The Panel of Judges of the Surabaya District Court applied Supreme Court Regulation Number 1 of 1956 and SEMA Number 4 of 1980 as the basis for suspending criminal proceedings pending the final civil court decision. The study concludes that the concept of prejudiciel geschill plays a strategic role in preventing jurisdictional overlaps and ensuring legal certainty. A more comprehensive statutory regulation within national criminal procedural law is needed to accommodate the consistent application of this principle.

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

This study examines eschatology within the framework of Catholic faith as a reflection of faith and hope of salvation, not merely as a depiction of the end times. The background highlights the need to avoid reducing eschatology to a sole event of judgment day, by emphasizing the close relationship between eschatology, Christology, and soteriology, as well as the role of faith in the daily life of Catholic believers. The aim of the study is to articulate eschatology as an integrative framework that connects faith, hope, love, sacraments, liturgy, and inculturation in the Church’s praxis, and to consolidate the active participation of the faithful in the Kingdom of God, which has been initiated but not yet completed. The research method is descriptive-analytical literature review, comparing the views of experts, the Church Magisterium, and contemporary liturgical and theological documents to construct a comprehensive theoretical framework. The main findings indicate that Catholic eschatology functions as a moral and spiritual engine: (1) it integrates the “already and not yet” in the experience of faith; (2) it links eschatological hope with the actions of love, justice, and social liberation; (3) it bridges private faith with sacramental practice and inculturation. Theological and pastoral implications include strengthening faith formation, participation in liturgy, and an imaginative response to present-day social and environmental challenges. This narrative affirms a living, inclusive, and relevant eschatology for the Church’s life of faith in the contemporary era.

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

The swift proliferation of short-video-centric social media, notably TikTok, has revolutionized the educational landscape by facilitating novel methods of knowledge production, dissemination, and interpretation. This phenomenon denotes a transition in media and signifies an epistemological transformation in educational practices within the digital age. This study seeks to analyze the representation and interpretation of knowledge in TikTok educational content using a qualitative methodology grounded in an interpretive case study framework. Data were gathered via digital participant observation, comprehensive interviews, and document analysis involving 12 participants, comprising educational content creators and active TikTok users in higher education settings. Thematic data analysis was performed utilizing a Multimodal Critical Discourse Analysis framework to elucidate the interplay among visual, verbal, and auditory components in the construction of meaning. The results show three main patterns: the conflict between quick understanding and deep knowledge, the importance of emotional multimodal experiences in learning, and the negotiation of knowledge authority in changing digital spaces. These results indicate that learning via TikTok encompasses not only cognitive aspects but also intricate emotional, aesthetic, and social dimensions. This study theoretically enhances multimodal discourse analysis by integrating users' subjective experiences, while practically informing the advancement of critical digital literacy and the design of social media-based learning. Moreover, this study facilitates additional investigation into algorithmic dynamics, digital identity, and the evolution of learning methodologies within platform-centric contexts.

This study aims to analyze the role and variation of test instruments in measuring students’ cognitive domain in the learning evaluation process. Using a literature review method, this study examines various scientific sources related to educational evaluation and cognitive assessment. The findings indicate that the cognitive domain includes thinking skills ranging from lower-order thinking skills (C1: Remembering, C2: Understanding) to higher-order thinking skills (C3: Applying, C4: Analyzing, C5: Evaluating, and C6: Creating) based on Bloom’s Taxonomy. Test instruments such as multiple-choice, essay, true-false, matching, and oral tests possess different characteristics, advantages, and limitations for assessing specific cognitive levels. Objective tests are considered effective for measuring lower-order thinking skills because they offer high reliability and objectivity, whereas essay tests are more appropriate for assessing higher-order thinking skills (HOTS). In addition, the quality of test instruments is influenced by validity, reliability, objectivity, difficulty level, and discrimination index. Therefore, the appropriate and varied use of test instruments is essential to obtain comprehensive and accurate measurements of students’ cognitive abilities and to support effective learning evaluation and instructional decision-making processes.

This study examines the historical development of education in Malaysia, which has undergone a shift from the traditional pondok system to modern religious schools. This change was influenced by various factors, including social dynamics, colonial influence, and societal demands for a more structured and relevant education system. This study aims to explain this development process and identify the various factors driving this change. The research employed a qualitative approach through literature review, utilizing various sources, books, journals, and scientific documents, which were analyzed descriptively to gain a deeper understanding. The results show that the pondok system, which was initially informal and simple, even focusing only on teaching religious knowledge and moral development, underwent changes due to the influence of colonialism, the development of Western education, and the increasing societal need for formal education. This change gave rise to modern madrasahs and religious schools with more structured curricula, integrating religious and general knowledge, and implementing more systematic methods. The findings of this study confirm that this development did not completely eliminate the pondok system, but rather developed it into a more comprehensive educational system, enabling Islamic education in Malaysia to remain steadfast in Islamic values ​​and adapt to modern demands.

Social media has evolved into a significant platform where consumers freely express their opinions, experiences, and levels of satisfaction regarding various products, including those offered by Micro, Small, and Medium Enterprises (MSMEs). The comments and reviews shared by customers on these platforms contain diverse sentiments that can serve as valuable indicators of how consumers perceive product quality. Understanding these sentiments is crucial for MSME owners, as it allows them to evaluate their products and adapt to market expectations more effectively. This study aims to analyze customer sentiment toward MSME products on social media by utilizing the Naïve Bayes algorithm, a widely used classification method in text mining. The data used in this research consist of customer comments collected from various social media platforms. The research process involves several stages, including data collection, manual labeling of sentiments, text preprocessing (such as tokenization, case folding, and stopword removal), and splitting the dataset into training and testing subsets. Subsequently, the classification process is carried out using the Naïve Bayes algorithm to categorize sentiments into positive, negative, and neutral classes. The results of this study demonstrate that the Naïve Bayes method is effective in classifying customer sentiments with a satisfactory level of accuracy. These findings provide a comprehensive overview of consumer perceptions regarding the quality of MSME products. Furthermore, this research is expected to assist MSME business owners in understanding customer feedback more systematically and using it as a basis for improving product quality and enhancing customer satisfaction in a competitive digital marketplace.

The crisis of human spirituality, which separates the inner dimension from the universe, is at the root of the current global environmental crisis. The purpose of this study is to comprehensively examine how Sufi principles are applied in environmental conservation practices at the Shadana Islamic Boarding School in Padarincang, and to determine how the teachings of the book Fathul 'Arifin influence the formation of the students’ ecological ethics. This research was conducted qualitatively through a case study. Data were collected through document analysis, in-depth interviews, and participatory observation from September 22 to October 5, 2025. The results indicate that the concept of spiritual purification, or tazkiyatun nafs, is integrated with nature conservation by activating the seven lathaif. Environmental conservation, such as protecting springs and forests, is viewed as a form of spiritual devotion to the Creator, as human awareness of the elements of fire, water, wind, and earth fosters a strong inner connection with the macrocosm or the universe. The results indicate that the santri paradigm has shifted from anthropocentrism to theocentrism. This study proposes an “Eco-Sufism” model, grounded in the transformation of inner consciousness, as an alternative solution to address environmental degradation. This approach emphasizes that to foster sustainable harmony among humans, God, and the universe, ecosystem sustainability requires a strong foundation of spirituality.

This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

Industrial waste management is an essential part of environmental protection and management efforts in Indonesia. Industrial development contributes positively to economic growth, but it also creates risks of environmental pollution when waste is not managed properly and in accordance with legal regulations. This study aims to analyze legal regulations concerning industrial waste management in Indonesia, evaluate the compliance level of PT Selatan Jadi Jaya with applicable laws and regulations, and examine law enforcement efforts and accountability mechanisms for violations affecting the environment. The research applies an empirical normative method using statutory and field approaches. Data were collected through literature studies of legislation, scientific journals, and legal doctrines, supported by observations and interviews with related parties. The findings show that industrial waste management has been comprehensively regulated under Law Number 32 of 2009 and Government Regulation Number 22 of 2021. However, implementation still encounters obstacles such as weak supervision, limited legal awareness among business actors, and economic considerations affecting corporate compliance. PT Selatan Jadi Jaya has fulfilled several administrative obligations but still requires improvement in substantive waste management practices. Effective supervision, consistent law enforcement, and stronger corporate commitment to sustainability and environmental responsibility are therefore necessary to achieve optimal environmental protection.

This study aims to analyze the persistence of the middle-income trap in Indonesia through the perspective of Integrated Reality Theory (IRT). Unlike conventional growth approaches that emphasize capital accumulation, IRT integrates five fundamental variables Energy, Information, Entropy, Consciousness, and Evolution into a systemic analytical framework. This research employs a qualitative method with conceptual and comparative analysis approaches. The data used are derived from secondary sources, including the World Bank, Transparency International, and the Asian Productivity Organization. Quantitative data are utilized as empirical illustrations to support the analysis rather than as a basis for causal inference. Indonesia is compared with Vietnam as a country that has demonstrated accelerated productivity growth and more effective economic transformation. The findings indicate that the persistence of the middle-income trap in Indonesia is largely influenced by high systemic entropy, which results in large-scale energy leakage. This condition is further exacerbated by low institutional consciousness and the slow pace of adaptive capacity toward change. These findings imply the need for a shift in policy orientation, from mere economic expansion toward comprehensive structural cleansing and reform.

This study aims to analyze the role of the Communication and Informatics Departemen (Diskominfo) of Bandar Lampung City in controlling the spread of hoax news in the digital space. This research employs a descriptive qualitative approach using Renee Hobbs’ media literacy theory, which consists of five indicators: access, analyze, evaluate, create, and act. Data were collected through observation, interviews, and documentation. The findings indicate that the role of Diskominfo of Bandar Lampung City in controlling hoaxes has not been fully optimal, as reflected in several key issues. First, in terms of access, the dissemination of official information and hoax clarification has not reached all segments of society evenly. Second, regarding analysis, digital issue monitoring has been conducted but remains constrained by limited human resources. Third, in the evaluation aspect, information verification is carried out through inter-agency coordination; however, it has not yet been supported by standardized and systematic procedures. Fourth, in terms of content creation, clarification and media literacy messages have been produced and disseminated through digital platforms, but they have not been implemented consistently and continuously. Fifth, in the action dimension, media literacy education programs are still incidental and have not been integrated as a long-term preventive strategy. Therefore, comprehensive improvements are needed, including strengthening human resource capacity, enhancing information verification mechanisms, and developing systematic and sustainable media literacy programs to support the creation of a healthy public information ecosystem in Bandar Lampung City.

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

This study aims to analyze public relations strategies in the implementation of the Mental Revolution Program through Instagram at the Coordinating Ministry for Human Development and Cultural Affairs of the Republic of Indonesia. The Mental Revolution represents an effort to transform public mindsets, attitudes, and behaviors based on the values of integrity, work ethic, and mutual cooperation in order to build a progressive and competitive nation. This research employs a descriptive qualitative approach with a case study method. Data were collected through observation, in-depth interviews, documentation, and triangulation to ensure comprehensive findings. The results indicate that the implemented public relations strategies have optimally utilized social media as a means of public communication, particularly in reaching younger audiences. These strategies include the development of positive content, cross-sector collaboration, and the use of media relations to expand information dissemination. The SWOT analysis reveals that the main strengths lie in effective team coordination, structured communication strategies, and a strong organizational culture, while weaknesses include limited human resources and insufficient technological support. Opportunities arise from extensive networks with various institutions and media, whereas threats stem from public perceptions and limited communication competencies. In practice, the Mental Revolution Program is implemented participatively through various initiatives such as Indonesia Serving, Clean, Orderly, Independent, and United, which are disseminated via Instagram. However, its implementation has not been evenly distributed across regions and has only reached approximately 70%, due to budget constraints and varying levels of commitment among local governments. Therefore, the success of this program largely depends on synergy among stakeholders and consistency in internalizing transformative values within society.

Flooding in Aceh has become a recurring phenomenon that cannot be understood solely as a natural disaster but also as a result of human activities within modern society. This study aims to analyze flooding in Aceh through the perspective of Ulrich Beck’s risk society theory, focusing on how modernization, environmental change, and development policies contribute to the production of risk. This research uses a literature review approach by examining scientific articles published between 2021 and 2026 from indexed national and international journals. The analysis was conducted thematically to identify patterns, similarities, and research gaps. The findings show that natural factors such as high rainfall and atmospheric conditions act as primary triggers, while human activities including land-use change, river sedimentation, and ineffective policies significantly intensify flood risks. Flooding is therefore categorized as a manufactured risk produced by modern development processes. In addition, the impacts are not limited to ecological damage but also affect social and psychological conditions of society. These results indicate that floods should be understood not only from a technical perspective but also from a social perspective. The study implies that flood management requires a comprehensive approach integrating environmental sustainability, social awareness, and evidence-based policy to reduce both the impact and sources of risk in a sustainable manner.

Diabetes mellitus, as a persistent non-infectious metabolic pathology increasingly prominent in the global epidemiological spectrum, is fundamentally characterized by dysfunctional hyperglycemia rooted in primary disruptions of pancreatic insulin hormone synthesis or peripheral resistance to its biological action, thereby inducing dynamic imbalances in gluconeogenesis and glycolysis pathways; amid the hypothesis that body mass index (BMI) as a measure of central adiposity potentially mediates variability in serum glucose levels, this quantitative observational study with a cross-sectional design rigorously tests the causal relationship between BMI and fasting/random blood glucose concentrations in a cohort of 134 adult subjects with type 2 diabetes mellitus affiliated with primary care services at Puskesmas Bongo II, Boalemo Regency, through an inclusive total sampling recruitment strategy, precision anthropometric measurement instruments (height, weight, WHO BMI categorization), and laboratory-validated glucometric validation, with multivariate inferential processing based on the Chi-Square independence test at a Type I error rate of α=0.05 using the latest edition of the SPSS analytical suite; the demographic profile highlights female gender supremacy (90 individuals, 67.2%), the normoweight group (78 cases, 58.2%), concurrent with substantial glycemic elevation prevalence (78 subjects, 58.2%), but the crucial statistical output reveals a p-value of 0.831 (>0.05) that negates any probabilistically meaningful association, thus the substantive conclusion affirms the non-significance of the BMI-glucose relationship in this local context, while implying the dominance of alternative etiopathogenic factors such as hypercaloric macronutrient intake patterns, deficits in aerobic/anaerobic physical activity, non-adherence to multidisciplinary pharmacological protocols (e.g., metformin/oral hypoglycemics), and a comprehensive management paradigm integrating behavioral education, continuous monitoring, and personalized interventions to mitigate long-term cardiovascular risks across the diabetes mellitus spectrum.