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This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

This study examines the influence of financial literacy, Fear of Missing Out (FOMO), and influencer marketing on Generation Z's decision to use Buy Now Pay Later (BNPL) services in Dompu Regency. The rapid development of financial technology has encouraged the widespread adoption of BNPL as an alternative digital payment method, particularly among young consumers. However, the increasing use of this service also raises concerns regarding financial decision-making and consumer behavior. This research employed a quantitative approach using a survey method involving 100 Generation Z respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The findings indicate that financial literacy has a positive and significant effect on BNPL usage decisions. Likewise, FOMO significantly influences individuals' decisions to utilize BNPL services, while influencer marketing also demonstrates a positive and significant contribution to users' decisions. Simultaneously, the three independent variables significantly affect BNPL usage decisions, explaining 27% of the variance in the dependent variable. These findings suggest that financial knowledge, psychological factors, and social influence collectively shape Generation Z's financial behavior. Therefore, strengthening financial literacy and promoting responsible use of digital financial services are essential to encourage more informed and sustainable financial decision-making.

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

Banks' Relationship Manager (RM) rotation policies conceal a retention risk: premium customers loyal to individual RMs may migrate following replacement triggered by relational disruption, not service failure. This conceptual study builds a theoretical framework explaining Emerging HNWI customer migration intention following RM turnover, integrating three antecedents adapted from the Service Provider Switching Model (SPSM): Relational Embeddedness (RE) as a mooring factor, Relational Trust toward the former RM (RT) as a paradoxical push factor through the Relational Loss Effect mechanism, and Community-Validated Trust (CVT) as the primary migration inhibitor. CVT is conceptualized as trust formed prior to direct interaction through personal communal validation distinct from reputation trust, social trust, swift trust, and social proof. Three boundary conditions of CVT are explicitly identified for testability and cross-context comparison. Primary contributions: (1) CVT as a SPSM extension for relational disruption contexts; (2) Relational Loss Effect bridging trust theory and paradoxical migration behavior.

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Background: Low birth weight (LBW) remains a major public health concern worldwide due to its significant contribution to neonatal morbidity and mortality, as well as its long-term adverse health consequences. Pregnancy intention has been identified as a potential determinant of adverse birth outcomes; however, evidence regarding its association with LBW remains inconsistent. This study aimed to examine the association between pregnancy intention and low birth weight in Indonesia using data from the 2012 Indonesian Demographic and Health Survey (IDHS). A cross-sectional study was conducted using secondary data from the 2012 IDHS. The study included 8,922 married women aged 15–49 years who had a singleton live birth within five years preceding the survey. Pregnancy intention was categorized as intended, mistimed, and unwanted. Multivariable logistic regression analysis was performed to assess the association between pregnancy intention and LBW after controlling for potential confounding variables. The prevalence of LBW was 6.2%. After adjustment for maternal age and antenatal care (ANC) visits, no significant association was found between mistimed pregnancy and LBW (AOR = 1.055; 95% CI: 0.765–1.454). An interaction effect was identified between unwanted pregnancy and pregnancy complications. Women with unwanted pregnancies accompanied by pregnancy complications had a higher risk of delivering LBW infants compared with women whose pregnancies were intended and without complications. Nevertheless, pregnancy intention was not significantly associated with LBW overall after adjustment for confounding factors. Maternal age outside the optimal reproductive age range (<20 years or >35 years) and inadequate ANC utilization were significantly associated with an increased risk of LBW. Pregnancy intention was not independently associated with low birth weight among Indonesian women after controlling for maternal and healthcare-related factors. Maternal age and antenatal care utilization were more consistent determinants of LBW. Strengthening maternal health services, particularly adequate antenatal care and early detection of pregnancy complications, may contribute to reducing the burden of low birth weight in Indonesia.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

This study aims to implement the Cooperative Integrated Reading and Composition (CIRC) learning model to improve collaboration skills and learning outcomes among phase E students in class X-3 at SMA Katolik 2 Kabanjahe in Catholic Religious Education. This research employed Classroom Action Research conducted in two cycles, consisting of planning, implementation, observation, and reflection stages. Data were collected through observation sheets, learning outcome tests, and documentation, then analyzed using descriptive qualitative analysis supported by process and learning achievement indicators. The findings showed that the implementation of the CIRC learning model improved across learning stages, including orientation from 87% to 95%, organization from 90% to 97%, concept introduction from 87% to 92%, publication from 93% to 98%, and reflection and reinforcement from 87% to 98%. Students’ collaboration skills also increased in each indicator, namely working productively from 75% to 88%, actively participating in problem solving from 82% to 88%, maintaining a balance between listening and speaking from 76% to 86%, appreciating group members’ contributions from 73% to 87%, and demonstrating responsibility as group members from 77% to 93%. Learning outcomes also improved, as shown by the increase in the proficient category from 27% to 77%, while the basic and developing categories decreased to 0% in cycle II. These results indicate that CIRC effectively enhances students’ active participation, collaboration, responsibility, and learning achievement. Therefore, CIRC is recommended as an alternative collaborative learning model for Catholic Religious Education, particularly in strengthening cooperative interaction and meaningful understanding of religious learning materials in classroom practice.

This study aims to examine the historical origins and development of the sociology of education, explore the biographies and ideas of key scholars from both Islamic and Western traditions, and analyze their relevance in the context of modern education. The development of education has always been closely linked to social, political, and economic dynamics, which gave rise to the sociology of education as a discipline that investigates the relationship between education and social change. Contemporary challenges such as social inequality, the impacts of globalization and technological advancement, and the growing demand for the democratization of education require a comprehensive examination of the major sociological theories that have emerged over time. This research employs a qualitative approach using a literature review method through the analysis of relevant books and scholarly journal articles. The findings indicate that the ideas of scholars such as Ibn Khaldun, Auguste Comte, Émile Durkheim, Karl Marx, Max Weber, Herbert Spencer, George Herbert Mead, Talcott Parsons, and Ali Shariati have made significant contributions to understanding the functions, conflicts, and interactions within education. Structural functionalist, conflict, and symbolic interactionist theories provide complementary analytical frameworks for explaining education’s role as a means of social integration, an arena for the reproduction of inequality, and a space for the construction of meaning and identity. By adopting a comparative approach across different intellectual traditions, this study offers a holistic perspective for the development of the sociology of education in the modern era.

The rapid advancement of Internet of Things (IoT) technologies has transformed conventional residential environments into intelligent smart housing systems capable of enhancing energy efficiency, security, comfort, healthcare services, and environmental sustainability. However, existing studies remain fragmented, focusing on specific technologies or applications rather than providing a comprehensive understanding of the smart housing ecosystem. Therefore, this study aims to systematically review the major technologies employed in IoT-based smart housing systems, examine their contributions to residential benefits, and identify the challenges and future opportunities associated with their implementation. This research adopted a Systematic Literature Review (SLR) approach using the Scopus database as the primary source of literature. The review process followed a structured screening and selection procedure, resulting in the inclusion of 26 studies that met the predefined eligibility criteria. The findings indicate that Artificial Intelligence, Blockchain, Edge Computing, Fog Computing, Cloud Computing, Digital Twin, Smart Grid technologies, renewable energy systems, and advanced sensor infrastructures constitute the primary technological foundations of modern smart housing systems. The reviewed studies indicate that these technologies contribute to energy optimization, cybersecurity enhancement, intelligent automation, healthcare monitoring, safety improvement, and sustainable resource management. However, challenges related to security, privacy, interoperability, scalability, computational complexity, and implementation costs remain important barriers to widespread adoption. In conclusion, IoT-based smart housing systems have evolved into integrated and intelligent residential ecosystems, and future development is expected to be driven by the convergence of Artificial Intelligence, distributed computing, Digital Twin technologies, and sustainable smart infrastructure solutions.