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Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.

This study aims to enhance knowledge, foster a sense of patriotism, and strengthen the national identity of Indonesian children living abroad through an educational program introducing Indonesian islands and culture. Children living in foreign environments tend to interact more frequently with foreign cultures, potentially leading to a lack of familiarity with their own national culture. Therefore, this activity was designed as a fun and easily understandable learning experience to ensure children remain connected to their roots. The method used was qualitative descriptive research employing direct observation of 30–40 participants over a two-week period. The program was implemented in several stages: orientation, presentation of materials, video screenings, drawing and coloring activities, and traditional games. The results showed that participants demonstrated increased knowledge of the names of major islands in Indonesia as well as various regional cultures, such as traditional attire, dances, and folk songs. Additionally, the program successfully fostered a sense of pride, boosted self-confidence, and strengthened camaraderie among participants. The children appeared enthusiastic and active in every activity provided. Thus, this educational program proved effective as a means to introduce Indonesian culture while strengthening the national identity of Indonesian children abroad through engaging and enjoyable learning methods.

The issue of education financing in Indonesia, particularly in Islamic educational institutions, remains a challenge even though the national education budget has reached 20%. High operational costs, uneven budget distribution, and limited resources are obstacles to improving the quality of education and empowering the Islamic community. In this case, productive waqf presents itself as a sharia economic instrument that has the potential to support sustainable education financing and community development. This study aims to analyze the management strategy of productive waqf in empowering the Islamic community at the Lampung Al-Qur'an Center (LAC) and review it from the perspective of Islamic jurisprudence (fiqh muamalah) and waqf management. The study used a field method with a descriptive qualitative approach through interviews, observation, and documentation. The theories used are George R. Terry's management theory and Jim Ife's community empowerment theory. The results show that the productive waqf management strategy at LAC is carried out through waqf fund collection, management of Al-Qur'an education, socio-religious development, and community empowerment programs based on Islamic education. This management contributes to improving the quality of education, strengthening Islamic values, and social and economic empowerment of the community. From a muamalah jurisprudence perspective, the practice of productive waqf in LAC has a strong sharia basis because it is oriented towards the welfare of the community and the sustainability of the waqf's benefits. Thus, productive waqf in LAC can be an alternative for financing Islamic education and sustainable community empowerment.

This study aims to analyze the implementation of Total Quality Management (TQM) as a strategy for certification preparation in Islamic educational institutions. The research employed a qualitative approach using a library research method by reviewing relevant national and international journal articles, books, and scholarly documents related to quality management and educational certification. The collected data were analyzed using content analysis techniques to identify the concepts, principles, and implementation strategies of TQM in supporting certification readiness within Islamic educational institutions. The findings indicate that the implementation of TQM plays a strategic role in enhancing institutional readiness for certification through the strengthening of an internal quality assurance system that is structured, systematic, and sustainable. The application of TQM is based on the principles of customer focus, total involvement, continuous improvement, and data-driven decision-making. Implementation strategies include quality system standardization, human resource capacity building, regular internal evaluations and audits, and strengthening quality-oriented leadership. Consistent implementation of TQM not only supports successful certification processes but also fosters a sustainable quality culture that contributes to improving the competitiveness and overall quality of Islamic educational institutions. Therefore, TQM can serve as an effective framework for achieving continuous institutional development and maintaining educational excellence in a rapidly changing environment.

Project-Based Learning (PjBL) is a relevant instructional approach in vocational education because it emphasizes authentic learning experiences and competency development aligned with industry needs. However, its implementation is often limited to pedagogical practices and has not been systematically integrated with educational management functions. This study aims to analyze the optimization of PjBL in improving vocational students’ competencies through an educational management perspective. The research employed a qualitative literature review approach by examining national and international journal articles, academic books, and educational policy documents related to project-based learning, vocational education, and educational management. Data were analyzed using thematic analysis through categorization, interpretation, and conceptual synthesis. The findings reveal that the successful implementation of PjBL is influenced by competency-based planning, effective organization of learning resources, authentic project implementation, and continuous evaluation through authentic assessment. Institutional readiness, teacher competence, digital technology, and industrial partnerships also contribute significantly to the sustainability of PjBL implementation in vocational education.

The increase in national divorce rates based on data from the Central Statistics Agency in 2024, which reached 394,608 cases and rose to 438,168 cases in 2025, indicates that family conflicts remain a legal and social issue affecting family resilience, child protection, and social stability in society. In the Indonesian legal system, divorce is fundamentally placed as a last resort (ultimum remedium) after reconciliation thru mediation, as regulated in Law Number 1 of 1974 on Marriage, as amended by Law Number 16 of 2019, Supreme Court Regulation Number 1 of 2016 on Mediation Procedures in Court, and provisions in Law Number 18 of 2003 on Advocates. However, studies on the optimization of the preventive role of advocates in divorce mediation are still relatively limited, even tho advocates hold a strategic position as independent law enforcers within the judicial system. This research aims to analyze the legal position of lawyers in divorce mediation and to formulate the optimization of the lawyer's role in preventing avoidable divorces. The research uses a normative juridical method with legislative, conceptual, case, and comparative approaches thru the analysis of various related regulations, legal doctrines, and scientific literature. The research results show that lawyers not only function as legal representatives in litigation processes but also have a preventive role as legal advisors, negotiators, and facilitators of peaceful family dispute resolution. The optimization of these roles can be achieved thru the provision of objective legal advice, early identification of the root causes of family conflicts, facilitation of communication between parties, and collaboration with mediators and family counselors in the mediation process.

This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.

Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This study aims to analyze the legal regulation of joint ventures in Indonesia as a form of Foreign Direct Investment (FDI) implemented through Limited Liability Companies based on Law Number 25 of 2007 concerning Investment, Law Number 40 of 2007 concerning Limited Liability Companies, and the Indonesian Civil Code. The research employs a normative legal method with a library research approach to examine legal provisions and concepts related to cooperation between foreign investors and domestic parties. The findings indicate the existence of structural imbalances between the parties, where foreign investors possess advantages in capital, technology, business experience, and access to information, resulting in asymmetrical bargaining power. This condition may lead to domination in decision-making, information gaps, and potential exploitation of domestic parties. Furthermore, existing legal protection is considered insufficient to fully implement the principle of equitable bargaining. Therefore, this study proposes a normative reconstruction through the application of principles of balance of power, good faith, transparency, and proportionality in joint venture agreements. The study also recommends preventive supervision through mandatory due diligence by the Financial Services Authority and the Investment Coordinating Board, including the standardization of contractual clauses and disclosure obligations, in order to create fair, sustainable joint venture relationships that protect national interests.

This study aims to analyze the legal protection of women's inheritance rights from the perspective of Indonesian civil law. The problems studied focused on the position of women as heirs and the extent to which the legal system provides guarantees of justice and equality. The research method used is normative juridical with a legislative and conceptual approach. Data was obtained through a literature study of legal regulations, doctrines, and court decisions relevant to inheritance issues. The results of the study show that normatively, civil law provides equal recognition of women's inheritance rights, especially in the Civil Code. However, in practice, there are still obstacles influenced by patriarchal culture and customary law that tend to place women in subordinate positions. This condition causes women to often experience difficulties in claiming or obtaining the proper share of inheritance. Therefore, it is necessary to strengthen regulations, harmonize national laws with the value of gender equality, and increase public legal awareness to ensure effective and fair protection for women in obtaining their inheritance rights.

This reseach aims to analyze the role of an innovative deep learning-based instructional model in enhancing students’ conceptual understanding, critical thinking skills, and active engagement during classroom learning processes. The rapid development of educational technology currently demands continuous innovation in instructional practices, particularly to improve teacher quality and professionalism in addressing the challenges of the 21st century. To achieve this objective, this research employed a qualitative method with a literature review approach. Data were collected through a systematic review of various national journals, international journals, books, and relevant scholarly sources published within the last ten years. The findings indicate that the implementation of a deep learning-based instructional model can significantly enhance teachers’ creativity in designing instructional strategies, strengthen the effectiveness of the learning process, and improve the quality of teacher-student interaction. Furthermore, this approach encourages teachers to become more adaptive to digital technological advancements and more responsive to the diversity of students’ needs and learning styles. Therefore, the deep learning-based instructional model can serve as a strategic and sustainable solution for improving teachers’ professional practices in the modern education era.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

Civic Education holds a strategic position within the national education system as the primary instrument for shaping the personality of citizens in alignment with the values of Pancasila. This research is motivated by the phenomenon of moral degradation and the fading spirit of nationalism among the younger generation due to the unfiltered influence of globalization. The primary objective of this study is to analyze the extent of Civic Education's role in the school environment in transforming student character to possess noble morals, broad national insight, and a deep love for the motherland. The research method employed is a literature study with a qualitative approach, where data were collected through the analysis of various curriculum documents, scientific journals, and textbooks relevant to the implementation of the independent curriculum. Research findings indicate that Civic Education is not merely a theoretical transfer of civic knowledge but rather an effective process of value internalization through behavioral habituation within the school environment. The integration of teaching materials with practical applications in school life is proven to increase students' awareness of their rights and obligations as citizens. The analysis also reveals that strengthening moral character and national insight highly depends on teacher creativity in delivering interactive learning that is relevant to the students' social reality. The implications of this research emphasize the importance of revitalizing Civic Education teaching methods to be more adaptive to modern developments without losing national identity. Schools are expected to serve as laboratories of democracy and centers for sowing patriotic values to produce a golden generation that is not only intellectually competent but also possesses strong moral integrity to maintain the integrity of the Republic of Indonesia.

Smoking behavior is a modifiable risk factor for hypertension, with hypertension prevalence generally increasing alongside higher cigarette consumption and longer smoking duration. Research on hypertension prevalence among productive-age smokers in Indonesia using national-scale data remains scarce in Indonesian publications. This study aims to analyze factors influencing hypertension among productive-age smokers in Indonesia in 2015, utilizing data from the Indonesia Family Life Survey (IFLS) 2015. The research employs a quantitative design with an analytical observational approach using a cross-sectional study. The sample comprises 10,677 productive-age smokers in Indonesia, selected via multi-stage random sampling across 32 provinces in 2015. Independent variables include age, gender, employment status, work region, cigarettes smoked, smoking duration, and daily cigarette consumption, while the dependent variable is hypertension. Hypertension prevalence among productive-age smokers in Indonesia in 2015 reached 8.53%, with significant predictors including age ≥36 years, female gender, employment status, smoking intensity of 21–30 or >31 cigarettes/day, and smoking duration >16 years—reflecting multifactorial interactions of biological, behavioral, and socioeconomic factors. Accordingly, recommendations include routine screening at primary health centers for at-risk groups, tobacco control programs based on dose-duration, economic empowerment for the unemployed, intensive screening with lifestyle counseling by healthcare providers, and longitudinal designs for future causal studies.

This study aims to analyze the factors that influence the residential spatial system of the Marori and Mengge ethnic groups in Wasur Village, Merauke, South Papua, in the context of their involvement in the eucalyptus oil industry as a leading tourism product of Wasur National Park. A rationalistic qualitative approach is used with the main theory of behavioral setting to examine the relationship between behavior, local culture, and spatial structure. The results of the study indicate that houses not only function as domestic spaces, but also as places for the production of eucalyptus oil, especially at the packaging stage. The overlapping use of space causes space invasion, changes in function, and the emergence of high spatial flexibility. The space of the house undergoes a temporal functional transformation, adjusting to the intensity of economic activities and cultural rituals of the community. Private, semi-public, and spiritual spaces experience shifting boundaries, which have an impact on social relationship patterns and living comfort. This study also found that social structure, customary values (Boan/marga), and division of customary areas play an important role in the formation of the spatial system. These findings are expected to be an important contribution to the development of residential architecture based on behavior and local wisdom, as well as community-based conservation area management. This study also highlights the urgency of preserving the culture and existence of indigenous tribes amidst the current of modernization and the threat of extinction.

This study is intended to reveal the content of the Pancasila Rahmatan Lil Alamin Student Profile in the Akidah Akhlak textbook for Islamic Junior High Schools based on the Merdeka Curriculum. Through a literature study approach, this research reveals the textbook combines theological, philosophical, and social practice aspects to internalize values ​​such as faith, critical thinking, and harmony in society. The results show that the Akidah Akhlak textbook successfully links spiritual intelligence with skills needed in the 21st century, thus producing students who are intelligent, spiritually strong, and responsible in society. This integration serves as a strong foundation for producing Indonesian students who reflect national identity and universal values ​​in Islam.

The diversity of Indonesian society, spread across various regions of the archipelago, reflects immense natural and cultural wealth. However, this cultural diversity also has the potential to trigger national disintegration or division due to differences in perspectives, values, and ways of life. This situation indicates that Indonesian society needs to develop an educational system capable of fostering an appreciative attitude toward cultural, religious, and customary differences among ethnic groups. This reality compels Christian Education to assume a strategic role in strengthening existing diversity. This study aims to examine transformative approaches within Christian Education for fostering harmony amidst Indonesia’s diversity. The research employs a qualitative approach through a literature review, particularly focusing on the approaches and implementation of Christian Education within pluralistic societies. The results of the study indicate that the presence of Christian education can make a significant contribution to building a harmonious, diverse society by instilling Christian values such as respect for different lifestyles, rejection of violence and discrimination, and the strengthening of a spirit of unity. Thus, Christian education is expected to serve as an effective means of fostering harmony amidst the diversity of Indonesian society.

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment