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Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

One of the most important management tools is resources. All levels of management should realize the importance of human resources. No matter how sophisticated technology is today, the human factor still plays an important role in the success of an organization. It can even be said that management is essentially human resource management. Human resources are employees, employees, workers or people who work. This research uses a qualitative descriptive approach associated with a literature review study. Qualitative research methods are methods or research to investigate and understand a key indicator. The data collected in this study were analyzed using research articles published in reputable national and international journals, books, magazines, and conferences. For the initial preparation of this article, a research method was selected that serves as a starting point for researchers interested in the topic. The results of this study The importance of human resource planning is measured by the department's operations which cannot be separated from the need to obtain quality human resources so that with better and more precise human resource planning, the right people can be appointed to the right positions and more easily identified. The combination of human resource planning and strategic planning is one of the innovations that many business people and industry experts are doing to improve the quality of human resources.

This study aims to analyze the importance of human resource planning (HR) in improving the performance of the State Civil Apparatus (ASN). Given the global demands that require efficient and effective governance, the professionalism of apparatus resources is the main key. Good HR planning ensures that the organization has the right number and quality of employees, who can contribute optimally to the achievement of the organization's strategic goals. The research method used is a literature review by collecting data from various relevant literature sources, including books, magazines, and articles. The results show that effective HR planning enables organizations to identify workforce needs, address employee shortages or surpluses, and ensure that employees have the appropriate skills and competencies.  

This research was carried out with a literature review study to find out findings regarding the development of Business Process Management (BPM) and its implementation in business and various fields in the era of increasingly rapid digitalization and globalization. This research was conducted to complement and expand literature sources regarding BPM from previous research. The method used is a study literature review of 30 internationally indexed articles from Google Scholar from 2020-2024. The results of the literature review study analysis explain BPM as a foundation for business processes in various fields, especially digital transformation and digital innovation. BPM also contributes to BCT, CBP, quality management, IT, AI, IoT, PPM, ABPMS and others. However, it does not have a significant effect on measuring financial risk in company performance so that it contributes to the literature and development of this topic for researchers and practitioners in the future.

The phenomenon of bullying in teenagers is a problem that disrupts growth both cognitively, mentally and psychologically. This must be taken seriously considering the impact and risks for teenagers which are very detrimental to both teenagers as victims and as perpetrators and their influence on the civilization of social life. So we need action that can prevent this bullying. Therefore, this research study provides bullying education for teenagers based on the reflection of James 4:11. The method for writing this study uses a descriptive qualitative approach with a literature review method, and collects data through books, journal articles and internet websites as a basis for writing and drawing conclusions. The results of this study are that parents, teachers and other community members can take steps through collaboration that can create a safe and supportive environment for all young people, especially teenagers who need assistance in undergoing their development phase. Appropriate actions in supporting teenagers so that they can recognize God, in imitating God's attitude and character, and His direction, and grow in the good and right way in God's hands so that inappropriate and good behavior, attitudes and character are carried out Adolescence can be reduced by forming an awareness of viewing others as social creatures whose existence is respected and valued.

Social conflict usually occurs because competition in the economic field, such as competition for resources or jobs, can cause conflict between competing groups. This research explains the forms, causes and impacts in the short story "Last Stage" by M Rasyid Hw. The objectives of this research are: (1) Describe the form of social conflict; (2) analyzing the causes of social conflict; and (3) explain the negative and positive impacts of social conflict. This research method uses qualitative descriptive methods and literature. The primary data source is the short story "Last Stage" and secondary data sources are articles and theoretical books. Data collection techniques use reading and note-taking techniques. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of this research are (1) a picture of social conflict in the form of arrogance, arrogance and nepotism; (2) the causes of social conflict are differences in individual character and differences in interests; (3) the negative impact of social conflict can lead to being hated by someone, the division of society, and a struggle for power.    

Social conflict usually occurs because competition in the economic field, such as competition for resources or jobs, can cause conflict between competing groups. This research explains the forms, causes and impacts in the short story "Last Stage" by M Rasyid Hw. The objectives of this research are: (1) Describe the form of social conflict; (2) analyzing the causes of social conflict; and (3) explain the negative and positive impacts of social conflict. This research method uses qualitative descriptive methods and literature. The primary data source is the short story "Last Stage" and secondary data sources are articles and theoretical books. Data collection techniques use reading and note-taking techniques. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of this research are (1) a picture of social conflict in the form of arrogance, arrogance and nepotism; (2) the causes of social conflict are differences in individual character and differences in interests; (3) the negative impact of social conflict can lead to being hated by someone, the division of society, and a struggle for power.    

a case of fraud using a blank check committed by a businessman in Tanjungpinang, Riau Islands. This research aims to analyze the criminal act of fraud committed by the businessman in the sale and purchase of heavy equipment and the legal consequences that can be imposed. The research method used is a qualitative method with a case study approach, through analysis of news published by Kompas.com. The results showed that a businessman named Hendy (33) was suspected of having committed a criminal act of fraud and/or embezzlement in a heavy equipment purchase transaction using a blank check. Hendy is alleged to have deceived the victim by giving a check that did not have sufficient funds in the account. Hendy's actions can be subject to articles related to criminal acts of fraud and / or embezzlement in the Criminal Code (KUHP). In addition, Hendy is also potentially subject to civil sanctions due to his actions that harm other parties. This article concludes that the practice of fraud using blank checks in business transactions, especially the sale and purchase of heavy equipment, is a criminal offense that must be dealt with firmly by law enforcement officials to provide a deterrent effect and ensure legal certainty for business actors.

Diagnostic assessment is an assessment of learning assessment in the Merdeka Curriculum, which teachers conduct on students before the teacher designs learning. However, teachers' understanding of diagnostic assessment is still lacking, so it is challenging to compile diagnostic assessments. This study aims to describe diagnostic assessment as a learning assessment in the Merdeka Curriculum in elementary schools. The research method uses a literature study by collecting data from the results of exploring various literature in books and scientific articles from national and internationally reputable journals. The data analysis technique uses content analysis. The results obtained in this study indicate that there are two parts to the diagnostic assessment: the non-cognitive and cognitive diagnostic assessment. The non-cognitive diagnostic assessment aims to obtain information regarding family conditions, learning styles, characteristics, and students' learning interests. The cognitive diagnostic assessment aims to provide an overview of the initial abilities possessed by students in a subject topic. Teachers need to carry out diagnostic assessments of students to identify the abilities, strengths, and weaknesses so that teachers can design learning that is tailored to the abilities and characteristics of students.

The activity of writing scientific papers, especially scientific articles, is one of the activities that must be done by professional teachers. Apart from being a professional demand, writing scientific papers for teachers is also a form of scientific implementation and dissemination to the community. The purpose of this training activity is expected to improve the ability to write scientific papers, especially scientific articles for teachers. The method of implementing this training is divided into three stages. First, the presentation of the material, the two participants were divided into groups to discuss things that could be raised as the theme of writing scientific articles, the third practice in groups with the guidance of lecturers of the PPKn study program, Faculty of Teacher Training, PGRI Adi Buana University, Surabaya, and assistance to complete activities synchronously and asynchronously. This training resulted in 9 scientific articles that have been worked on by teacher groups, three of which are the results of the implementation of classroom action research (PTK) that has been previously carried out by teachers, and there are two participant articles that have been successfully uploaded to the national online journal Pacivic Universitas PGRI Adi Buana Surabaya.

Pangan Jajanan Anak Sekolah (PJAS) is one of the foods consumed by people in Indonesia, especially by children and adolescents. This food is very vulnerable to contamination by microorganisms that can damage and can be toxic to the human body when consumed. Microbes can contaminate food through water, dust, air, soil, processing equipment (during the production or preparation process) as well as secretions from the intestines of humans and animals. The method used is literature review by collecting, evaluating, and synthesizing existing studies in the scientific literature. In this case using a search engine such as google scholar. The years obtained from articles from 2018 to 2024 are relevant to the topic of this research. The topic used is the identification of Escherichia coli bacteria in meatball meat samples as school snack food (PJAS), this method is used to gain an in-depth understanding of Escherichia coli bacteria in meatball meat samples as school snacks. According to the World Health Organization (WHO), an estimated 600 million people globally (nearly 1 in 10 people) fall ill including diarrhea, kidney and liver failure, brain and nerve disorders, reactive arthritis and cancer from food-borne diseases, with 420,000 deaths reported in 2010. Food-borne illnesses arise from the consumption of contaminated food, which can be.  

Industrial revolution 4.0 is a continuation of the industrial development process that is taking place. Progress in this era is marked by the integration of Cyber ​​Physical Systems (CFS), industrial wireless networks, and other supporting technologies. Utilization of artificial intelligence, robotics and the Internet of Things (IoT) to create interconnected intelligent systems. With the existence of intelligent systems and smart machines that are connected to each other, automation, blood exchange in the production process, combining physical connection networks with cloud computing through increasingly sophisticated internet connectivity has implications for people's daily lives. Advances in information technology have brought many changes to society's daily life. The use of information technology has become a digital culture in today's society. The aim of this research is to answer the research question, namely to find out the application of digital culture in several fields including organizations, the social sector and the educational sector. And how to implement digital culture in this field, whether using applications, social media and information technology devices. This research method uses a Systematic Literature Review, by looking for journal articles and proceedings published between 2020 and 2024. The mapping results show that digital culture is widely applied in the organizational, social and educational fields by implementing applications, social media and technological devices. information.  

This research aims to compare education in Salafi and modern Islamic boarding schools in Indonesia. Salafi Islamic boarding schools tend to maintain the teaching of the Yellow Book and traditional methods, while modern Islamic boarding schools integrate religious education with general education and technology. The library study method is used to collect and analyze data from various sources such as books, journals and related articles. The research results show that Salafi Islamic boarding schools remain focused on teaching the classical books of the Islamic religion without adopting a modern curriculum, while modern Islamic boarding schools offer more integrated education by combining religious and general curricula, as well as modern technology. These differences are reflected in the teaching methods, curriculum structures, and leadership approaches in both types of Islamic boarding schools, which is important for understanding their contribution to developing the character and knowledge of young people and supporting the formation of more inclusive education policies in Indonesia.

The process of returning a motorized vehicle as evidence in a criminal case at the Batam District Prosecutor's Office. This research aims to describe and analyze the process of returning motorized vehicles, starting from confiscation, storage, to returning them to their legal owners. The research method used is the normative legal method with secondary data, including primary legal materials (legislation), secondary legal materials (books and journals regarding the return of evidence), and tertiary legal materials (articles and internet news) and through interviews with officers. Batam District Prosecutor's Office. The research results show that the process for returning motorized vehicles at the Batam District Prosecutor's Office has been clearly regulated in statutory regulations and the Attorney General's Circular Letter. This process generally runs smoothly and orderly. However, in some cases, there are obstacles encountered in the process of returning motorized vehicles, such as a lack of complete vehicle documents, as well as a lack of complete data such as the vehicle owner's cellphone number which can no longer be contacted. The Batam District Prosecutor's Office has made efforts to overcome these obstacles.

The development of motor skills is an important aspect of children's growth, affecting physical skills, muscle coordination, and daily activities. In elementary school, motor development influences children's academic and social abilities. Rhythmic gymnastics is a structured physical activity that can enhance children's motor skills, such as strength, balance, and coordination. This study examines the application of rhythmic gymnastics to improve gross motor skills in elementary school students using literature review and digital research methods. The purpose of this research is to study the impact of rhythmic gymnastics on children's motor development through a literary research approach. The methodology used is a literature review that includes a critical analysis of various academic sources such as journals, books, and relevant articles. The results of the study indicate that rhythmic gymnastics can significantly improve children's gross and fine motor skills. Rhythmic gymnastics activities involving rhythmic movements, coordination, and balance contribute positively to children's physical and cognitive development. Furthermore, rhythmic gymnastics has also been proven effective in enhancing children's social and emotional aspects through enjoyable and structured group activities. These results highlight the importance of incorporating rhythmic gymnastics into the elementary school curriculum to support the development of gross motor skills.

Special economic zones as a tool for regional economic development are important because they contribute to reducing disparities between regions and reducing poverty in a fair and consistent manner. In developing Special economic zones , it is important to carry out coordinated planning between sectors so that sustainable development is part of national development. This research focuses on the impact of special economic zone policies in Indonesia. The type of research is normative legal research, which includes documents that are used as references, especially basic legal documents, and secondary documents such as literature, books, scientific works, articles scientific, etc., where the analysis is carried out in more depth related to the problem of studying legal provisions. This document discusses Special Economic Zones in Indonesia and their policies. The Galang Batang SEZ was developed as an industrial center for the processing of mining minerals such as bauxite and its derivative products. The synergistic impacts of SEZs include: Increasing Gross Regional Domestic Product SEZs can increase economic activity in a region cumulatively, which contributes to increasing regional GDP and Infrastructure Development: SEZs are National Strategy Projects that are supported by the development of surrounding infrastructure.  

Currently, advances in Internet technology can help the banking sector run its operations better, one of which is the existence of electronic banking (e-banking), and what is popularly used by the public today is Mobile Banking services. It turns out that there are advantages as well as disadvantages, namely the dangers of digital crime. One of the attack techniques that are often carried out to threaten the security of mobile banking is phishing attacks. Phishing is a manipulation technique that tricks users into revealing the victim's data to open the data or steal the victim's identity. The literature review method, which is a method for reading and analyzing data from papers, books, articles, and videos, is used in this kind of research. The research aims to analyze phishing techniques for mobile banking services and find out the types of phishing fraud modes to maintain security in every transaction. The research results can provide information regarding important steps to prevent digital fraud.

This research discusses the negative impact of the internet on society, especially related to cases of sexual violence and revenge porn. Through a descriptive qualitative approach with secondary data analysis, this research highlights a tragic case in Pandeglang, Banten, where a female student, IAK, became a victim of rape and distribution of revenge pornographic content by her ex-boyfriend, Alwi Husein Maolana. This case reflects the complexity of the challenges in dealing with sexual violence in cyberspace, where victims face various forms of physical and psychological violence, as well as threats and blackmail. Even though the perpetrator was punished under the Information and Electronic Transactions Law (UU ITE), there is the potential to charge him with other articles related to sexual violence, rape and coercion. These findings emphasize the need for comprehensive and fair law enforcement in dealing with cybercrime and sexual violence, as well as the importance of deeper awareness and understanding of related legal concepts to protect victims and punish perpetrators appropriately. Thus, this research provides valuable insight into the need for legal reform and public awareness in addressing the negative impact of the internet on sexual violence.

Integrating infomaation technology media in language learning can produce the latest information to improve languaage skills and mastery, especially in early chilldhood. The research method used Systematic Literature Review. Date collecation during2018-2023. The articles used in this study were 36 national and accredited jourmal articles obtained from Google scholar, Scholar, Rasearch Gate, SINTA, DOAJ. Based onthis research,it is found that the integration of technology-based mediain learming can create eariy childhood interest, attract attention, make children happier and more motivated to leam and accelerate language acquisition.    

This study aims to determine the effectiveness of news article writing training focused on using English terms in headlines and articles. Participants were students from NU 3 Mualimin High School, Weleri District, Kendal Regency, with varying expertise levels. The training involved intensive workshops on news article structure, appropriate writing styles, and correct use of English terms. Results are expected to provide insights into the impact of training on improving article quality, particularly in English term usage. Evaluation included qualitative analysis of articles before and after training, considering changes in writing style, information clarity, and English term usage skills. The study also discusses challenges faced by authors and presents recommendations for further improvement, aiming to enhance writing skills in the context of globalization and the influence of English in mass media