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The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Amid rapid technological advancements, improving the quality of primary education remains a critical challenge. The purpose of this study is to determine the influence of Artificial Intelligence (AI), learning evaluation, and teacher competence on the quality of Social Studies instruction. The research used a quantitative design involving 25 sixth-grade students at SD Inpres Barua, Bontolempangan, during the 2024/2025 academic year through total sampling. Data were gathered via questionnaires and analyzed using multiple linear regression, t-tests, and F-tests in SPSS 26. Results revealed that AI, evaluation, and teacher competence significantly and positively affect learning quality both individually and collectively. These findings reinforce the critical role of digital tools and professional teaching standards in fostering more effective and meaningful learning experiences.

Maqashid Syariah, or the objectives of Islamic law, is an important concept in understanding Islamic law that focuses on achieving good and preventing harm. In the period of the Companions and Tabi'in, this maqashid became the basis for legal decision-making and religious practices. This study aims to analyze how the Companions and Tabi'in implemented maqashid sharia in the social, political, and economic contexts of their time. Meanwhile, the research method used in this journal is library research. The findings show that the Companions and Tabi'in did not only focus on legal texts, but also considered the social impact of legal decisions, thus creating justice and social welfare.  

Information security is one of the key aspects of protecting information assets. Referring to the Regulation of the Ministry of Communication and Informatics No. 4 of 2016, Electronic System Providers (PSE) are required to implement information security to safeguard public interests, public services, state administration, and national defense and security. Therefore, the XYZ Regency Communication and Information Office, as an Electronic System Provider, needs to conduct an evaluation of its information security. This study aims to assess the level of information security at the XYZ Regency Communication and Information Office using the KAMI Index version 5.0 and to provide improvement recommendations in accordance with ISO/IEC 27001:2022 controls. The KAMI Index is used as a standard evaluation tool for assessing information security readiness based on the Regulation of the National Cyber and Crypto Agency (BSSN) No. 8 of 2021. The evaluation results show that the XYZ Regency Communication and Information Office obtained a final score of 248, with a readiness status of "Not Eligible" to meet the ISO/IEC 27001:2022 standard. The maturity level of information security is in the range of Level I to II. Improvement recommendations are provided based on questionnaire results that do not yet meet the ISO/IEC 27001:2022 standards. These recommendations serve as a reference for the XYZ Regency Communication and Information Office to align its information security governance with the ISO/IEC 27001:2022 standard.

Bait is an important factor in luring fish to hook on the hook. The aim is to find out the effect of the differences between artificial bait and natural bait for mackerel on mackerel fish catches and to find out which bait is more optimal for mackerel fish catches. The method used in this research is the Experimental Fishing method by making direct observations of the treatments tried when operating trolling equipment with artificial bait that resembles fish, then making direct observations of the number of mackerel fish caught and conducting direct interviews with fishermen. The results of the analysis based on the T test results on the artificial and natural bait treatments can be concluded that the two-sided p value is greater than 0.05, so the results do not reject the null hypothesis. This means there is no significant difference between the two types of artificial bait and natural flowerfish bait. Then, to determine the success of the catch in both treatments, a hook rate test was carried out. The total number of catches during the research for fishing rods using artificial bait had a hook rate of 56.25% and fishing rods using natural bait had a hook rate of 37.5%. From the catches, it can be seen that those who use artificial bait that resembles fish have a higher catch or hook rate than those who use natural mackerel bait.kan umpan ikan tenggiri alami.

Clinical skills are essential competencies that serve as foundational provisions in medical education, particularly in shaping students’ readiness for professional practice. Two important psychological and behavioral attributes that influence the development of clinical skills are self-efficacy and self-directed learning readiness (SDLR). Self-efficacy refers to an individual's belief in their own ability to execute behaviors necessary to produce specific performance attainments, emphasizing the role of self-confidence in clinical tasks. Meanwhile, SDLR reflects a student's willingness and preparedness to take responsibility for their own learning, which is critical in the context of self-regulated and lifelong learning in medical education. This study aimed to analyze the relationship between self-efficacy and SDLR on the clinical skill competencies of first-year medical students at the Faculty of Medicine, Muhammadiyah University Semarang (UNIMUS). A quantitative, observational analytic study was conducted using a cross-sectional approach. The instruments used were the General Self-Efficacy Scale (GSES) and Self-Directed Learning Readiness Scale (SDLRS). The study involved 120 first-year medical students, selected through total sampling. Data were analyzed using the Spearman correlation test. The results indicated a significant positive relationship between self-efficacy and clinical skills (p = 0.005; r = 0.254), and between SDLR and clinical skills (p = 0.009; r = 0.238). Although the correlation strength was weak, the direction was positive, suggesting that higher levels of self-efficacy and SDLR are associated with better clinical skills performance. These findings highlight the importance of fostering psychological readiness and self-directed learning habits among medical students to support the development of essential clinical competencies.

The use of video media in clinical skills education has been implemented at the Faculty of Medicine, Universitas Muhammadiyah Semarang (UNIMUS) since 2019, particularly to enhance students’ understanding and skills in neuromotor physical examination. This study aimed to evaluate the effectiveness of video-based teaching compared to conventional methods in clinical skills learning. A quantitative descriptive method with univariate analysis was used on 138 students who met the inclusion and exclusion criteria. Data were collected from Objective Structured Clinical Examination (OSCE) scores and analyzed using a total sampling technique. The results showed that students who received video-based learning had significantly higher average OSCE scores (93.33 ± 8.918 SD in Block 1) than those who were taught without video media (68.12 ± 15.58 SD in Block 3). In Block 1, 98.6% of the students achieved the “excellent” score category, while only 26.1% of students in Block 3 reached the same level. These findings indicate that the use of teaching videos significantly improves students’ clinical skills and helps overcome the limitations of conventional methods, which tend to promote passive learning. Therefore, the implementation of video-based teaching media can be an effective method to improve the quality of clinical skills education, encourage active student participation, and support the achievement of optimal competencies in medical education. This approach not only enhances skill acquisition but also contributes to more engaging and student-centered learning experiences in the clinical education environment.

This study aims to analyze the marketing strategy implemented by the Regional National Crafts Council (DEKRANASDA) in Samosir Regency in developing local craft products and enhancing their competitiveness. This research employs a qualitative approach with data collection techniques through interviews, observation, and documentation. The findings reveal that DEKRANASDA has applied the elements of the marketing mix, including product, price, place, and promotion. However, several significant challenges persist, particularly in terms of limited promotional media and intense market competition. One major obstacle is the insufficient utilization of digital media as a marketing tool, which results in a limited market reach. Furthermore, product innovation needs to be improved to better align with consumer preferences and current market trends. Therefore, this study recommends that DEKRANASDA develop a digital-based marketing strategy, such as utilizing social media, e-commerce platforms, and an official website to enhance promotional reach. Additionally, innovation in design, raw materials, and product variations should be undertaken to attract consumers and compete in a broader market. This research provides important insights into the development of more effective marketing strategies to increase the income and competitiveness of craft products in Samosir Regency.

Artificial Intelligence (AI) in learning can serve as a tool for students to acquire knowledge. However, the understanding and use of AI in education still face various challenges. Some universities have started integrating AI learning into their curricula, but its implementation remains limited and uneven across different institutions. Additionally, the level of AI literacy among students in Indonesia is still relatively low. Adequate AI literacy is crucial for students to optimize the use of this technology without excessive dependence and to understand its ethical implications.This research aims to assess students' understanding of AI literacy and explore how AI literacy education can be integrated with the European model. A mixed-method approach is used in this study, combining quantitative research through questionnaires and qualitative research through interviews. The results indicate that students in Indonesia have a fairly good understanding of AI literacy. However, several challenges remain, including students' dependence on AI and ethical issues related to its use.Therefore, collaboration among various stakeholders, including universities, the government, and industry, is essential to enhance students' AI literacy skills. Efforts can include training programs, providing access to AI resources, and adopting AI-based learning models that have been implemented in Europe. Through these measures, it is expected that students' AI literacy will improve, supporting the advancement of technology-based education in Indonesia.

Museums have an important role in preserving human and natural cultural heritage, with the main task of collecting, maintaining, securing and displaying collections for educational and research purposes. The Sang Nila Utama Museum in Pekanbaru is an example of a museum that focuses on pre serving Riau Malay culture, functioning as a storage place for artifacts as well as a center for learning local history. The use of this museum in the learning process has been proven to increase public understanding, especially students, regarding the socio-cultural life of the Malay community and the history of Riau. With a variety of collections including artifacts, dioramas and miniatures, this museum provides an interactive experience that enriches knowledge of local history, while strengthening a sense of pride in regional and national cultural identity

Poetry is a form of literary expression that contains physical and mental elements. Distance Poem 1, Distance 2, Pilgrimage Poem 1, and Pilgrimage Poem 2 by Heri Isnaini.   These four literary works are rich in physical and mental elements, and these two elements complement each other and build meaning. This research aims to analyze how the physical and mental elements in the poem form the meaning and aesthetics of literary works. and the physical elements studied include diction, imagery, language style, rhyme, and typography as an external form of poetry that builds a structure of beauty. Meanwhile, the inner elements analyzed include themes, feelings, tone, and mandates as the core meaning of the poem. The method used is the Literature Study method. Data was collected from written sources such as poetry theory books, scientific articles, and publications that discuss poetry and biographies of poets.  

This study aims to analyze the role of teachers in developing adaptive learning strategies within the context of Islamic education in the Merdeka Belajar era. Adaptive learning, which considers students' differing characteristics, needs, and learning styles, is considered essential for enhancing the quality of Islamic education. Using a literature review approach, this research examines various literatures related to the implementation of adaptive learning strategies, teacher competencies, and their implications on student learning outcomes and character development. The findings show that the pedagogical, social, professional, and personal competencies of teachers are crucial to the success of adaptive learning. The application of this strategy also leads to increased motivation, active participation, and the development of students' character and spirituality in Islamic education. Adaptive learning creates an inclusive, responsive environment that focuses on students' needs, which in turn improves the overall quality of education.

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.

This study aims to evaluate the influence of financial literacy, financial technology, and financial behavior on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Sleman Regency, Yogyakarta Special Region. The approach used is descriptive quantitative, with primary data obtained through distributing questionnaires to 215 active MSME players. Data analysis was conducted using the Partial Least Square (PLS) method to assess the relationship between variables. The research findings indicate that financial literacy and financial behavior have a positive and significant impact on the financial performance of MSMEs. A good level of financial literacy helps businesses in preparing thorough financial reports, managing risks, and making the right financial decisions. Meanwhile, financial behaviors such as budget management, transaction recording, and regular financial evaluation have been proven to improve the stability and growth of business finances. On the other hand, the use of financial technology did not show a significant effect on financial performance, which may be due to the low level of understanding and access to such technology among MSME actors. The results of this study emphasize the importance of comprehensive counseling and training on financial literacy and the use of financial technology to improve the competitiveness and sustainability of MSMEs in the face of increasingly competitive market challenges.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

Social changes and lifestyles of the elderly and children at the Al-Hikmah orphanage are very different from before living in the orphanage and after living in the orphanage. The purpose of this study was to see the extent of social changes and lifestyles of the elderly and children at the Al-Hikmah orphanage. The method used in this study is capacity building which aims to increase individual or group understanding of the problems they face while equipping them with ways to overcome them independently. The results of the analysis showed that there was a significant increase in the knowledge of the elderly about cholesterol and hypertension. Before the intervention, 40% of the elderly still did not understand the mpact of cholesterol and hypertension. The results of the analysis showed that there was a significant increase in children's knowledge about healthy lifestyles. As many as 30% of children at the Al-Hikmah orphanage still did not understand what a healthy lifestyle was

The digital era has brought significant changes in various aspects of life, including building civic awareness. Islamic preaching as an effort to convey Islamic teachings and values has an important role in shaping characters and increasing public awareness of the rights and obligations of citizens, and also has a strategic role in instilling national values and social responsibility in a society that is increasingly digitally connected. By utilizing digital technology, preaching can be an effective means of spreading moral messages, ethics, and national values that are in line with Islamic teachings. Social media such as digital platforms, podcasts, websites, and so on make it easier for preachers to convey preaching more widely, so that they can reach various communities. This research was conducted through case studies and examining in more depth digital preaching activities through a particular institution or individual such as a YouTube account, digital preaching podcast or digital preaching community and observing public response to preaching content on social media. And analyzing the content by seeing to what extent the message that has been conveyed contains civic values such as tolerance, democracy and the rights and obligations of the state. Therefore, optimizing digital preaching is an urgent need in an effort to build a strong civic awareness based on Islamic values. Through digital communication such as educational content, preaching can increase individual awareness of their rights and obligations as citizens.    

The background of this study is the importance of effective communication between schools and parents in supporting the education process and student development. Social media has become one of the popular and effective communication tools in conveying information quickly and widely. This study aims to determine the implementation of social media use policies in communication between schools and parents and supporting and inhibiting factors. The research method used is a qualitative approach with documentation techniques, observation and in-depth interviews with schools and parents. The results of the study show that the use of social media has provided many benefits in increasing the speed and efficiency of communication between schools and parents. However, there are several obstacles such as lack of response from some parents, limited internet access, and limited technological infrastructure. However, support from adequate technological infrastructure and active participation from parents can be the main supporting factors in the successful implementation of this policy.  

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.