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This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

The purpose of this community service activity is to improve the digital literacy of children at SDN Mranggon Lawang II by teaching them how to find accurate information and know the dangers of hoaxes. In order for children to use technology wisely, they must be taught important digital literacy from an early age. This activity was carried out through interactive lectures and Q&A discussions for seven days in August 2024. In addition to examples of simple false information, the material includes differences of opinion and facts, there were 13 children who participated showing a high level of enthusiasm during the activity. However, there are obstacles regarding language that hinder understanding that can be overcome through communication techniques and visual media. The results of the activity show that children better understand the importance of critical thinking when getting information. This activity is expected to increase knowledge about digital literacy and encourage smart media behavior.

This research is driven by the low level of student motivation in completing homework at SD Negeri 104237 Dalu Sepuluh B. Motivation serves as a key factor that encourages students to be enthusiastic about learning. This study applies a descriptive qualitative method, which aims to present events or facts as they occur in the field, where the researcher acts as the main instrument in the process. Data were collected through observation, interviews, and documentation. The findings reveal that students’ motivation to do homework at SD Negeri 104237 Dalu Sepuluh B is relatively low. This is reflected in the first indicator, namely the willingness to make efforts despite repeated failures, where students appear indifferent toward homework assignments. The second indicator concerns the habit of completing homework early, which shows that students rarely work on assignments and only do so when they have spare time. The third indicator is activeness during lessons, where students are less engaged in responding to teachers, resulting in minimal interaction between students and teachers in the classroom, and their attention to lessons is limited. The fourth indicator relates to punctuality in submitting homework, as students are less disciplined in turning in assignments, often prioritizing tasks from the Islamic boarding school. The main inhibiting factor of students’ motivation in doing homework is the busy schedule of boarding school activities, which makes it difficult for students to manage their time to complete assignments.

This study examines two main issues related to palm oil trading transactions in Kuala Keritang Village, Indragiri Hilir Regency, Riau Province. The first issue concerns the analysis of pricing mechanisms in palm oil trading, while the second focuses on the review of Islamic business ethics in such transactions. The objective of this research is to understand in detail how the price determination system operates in the local palm oil market and to assess the extent to which these trading practices align with the principles of Islamic business ethics. To address these issues, a qualitative descriptive method was employed. This approach was chosen because it allows for a comprehensive description of facts, data, and trading mechanisms while providing space for critical analysis in relation to Islamic values. Data were obtained through observation, interviews, and documentation, which were then described, analyzed, and discussed in order to answer the research questions thoroughly. The findings indicate that, in general, palm oil trading practices in Kuala Keritang Village are similar to other common trading systems, but they differ in terms of price-setting mechanisms. In practice, the price of palm oil is largely determined by buyers based on market conditions, which often creates injustice for farmers as sellers. From the perspective of Islamic business ethics, this practice does not fully comply with the principles of fairness, honesty, and mutual benefit, which are essential foundations of Islamic economic transactions. The study concludes that violations of Islamic business ethics principles, particularly regarding fairness in pricing, still occur in palm oil trading within the village. Therefore, improvements are needed in the transaction system so that palm oil trading in Kuala Keritang can be carried out in accordance with sharia principles, ensuring justice and mutual benefit for both sellers and buyers.

This research aims to analyze the considerations of the Judge inimposing a prison sentence of 9 (nine) months on the Defendant who, due to their negligence in driving a motor vehicle, caused the death of another person, which has corresponded with the actions of the defendant and the facts presented in the trial. The type of research that the author uses is Normative Juridical research (library research), which is research that studies document analysis using various secondary data such as legislation, court decisions, legal theories, and can include the opinions of scholars. This research shows that (1) The judge in imposing a prison sentence of 9 (nine) months on the defendant did not consider the actions of the defendant sufficiently, so the application of the prison sentence of 9 (nine) months was not appropriate considering the actions of the defendant, which were that the defendant saw the victim from a distance of 50 (fifty) meters, but the defendant did not attempt to stop his vehicle, merely trying to change lanes, and the victim also moved to the same lane, making the accident unavoidable. (2) The judge's decision to impose a prison sentence of 9 (nine) months on the defendant was in accordance with the facts presented during the trial which included the Defendant's Testimony, the Indictment by the Public Prosecutor, and the Demands of the Public Prosecutor.

This study examines the application of Article 362 jo Article 64 paragraph (1) of the Criminal Code (KUHP) in the Kupang District Court Decision Number 170/Pid.B/2023 against the defendant Sherly Oktaviana Nggeon, who was proven to have committed the crime of repeatedly stealing gold at her workplace, Toko Mas Sahabat. This study aims to assess the accuracy of the application of criminal law norms to concrete facts revealed at the trial and analyze the judge's considerations both from juridical and non-juridical aspects in imposing a verdict. The method used is a normative juridical approach with secondary data sources obtained through literature studies of laws and regulations, doctrines, and court decisions. The results of the study show that although the panel of judges has formally applied Article 362 jo Article 64 paragraph (1) of the Criminal Code by qualifying the defendant's actions as a continuing act (voortgezette handeling), this approach is not entirely appropriate substantively. The act of theft was carried out in different periods, against different objects, and accompanied by the forgery of a memorandum of sale of elements that can legally be qualified as a separate criminal offense based on Article 263 of the Criminal Code. However, in the judge's decision, this act of forgery was not explicitly considered either as an additional charge or as a burden of punishment. This raises the issue of justice, considering that the merging of all acts into one criminal act reduces the weight of criminal responsibility that the defendant should receive, and does not fully reflect the overall dimension of the crime committed. From a non-juridical aspect, the judge considered the defendant's background, good faith to return the damages, and the social and economic conditions of the defendant in imposing a two-year prison sentence. However, this consideration is considered disproportionate when compared to the amount of loss, the consistency of the evil act, and the existence of counterfeiting which contributes to aggravating the character of the crime. This study emphasizes the importance of a more comprehensive legal approach in qualifying compound crimes (concursus realis), as well as the need for judges to 

This research aims to examine the impact of thrifting on the economic condition of clothing traders in Pasar Lasoani, to identify the factors that make thrifting a threat to these traders, to find solutions that traders can implement in facing competition with thrifted products, and to understand the Islamic economic perspective on thrifting practices in Pasar Lasoani. This study uses a qualitative research method, which is intended to describe and explain events or phenomena occurring in the field and to present data systematically, factually, and accurately regarding the facts or phenomena observed. The data for this study were obtained through observation, interviews, and documentation. The thrifting phenomenon has had a significant impact on the economy of clothing traders in Pasar Lasoani. On the positive side, this trend has increased income for traders who sell thrifted items due to their affordable prices and attractive variety. However, on the negative side, thrifting reduces the competitiveness of new and local clothing traders, thereby creating economic imbalances in the market. The increase in secondhand clothing imports is also perceived as a threat to the demand for new products, especially due to the strong interest of young consumers in branded clothes at low prices. To improve competitiveness, new clothing traders need to implement strategies such as price adjustments, product quality improvement, utilization of digital marketing, and consumer education on the advantages of new clothing. From an Islamic economic perspective, the practice of thrifting is permissible as long as it fulfills the pillars and legal conditions of buying and selling, namely clarity of the product, mutual agreement on price, and absence of excessive gharar (uncertainty). According to the school of Imam Malik, this practice is valid if the existing gharar is minor, unavoidable, and conducted with honesty, fairness, and transparency. Therefore, thrifting transactions in Pasar Lasoani can be considered in line with the principles of sharia.

Drugs are an abbreviation of narcotics and dangerous drugs. Napra which is an abbreviation of Narcotics, Paicotropics and Addictive Substances. Are substances that can affect the body, especially the central nervous system In an effort to realize a prosperous society, the seriousness of the community and government is needed to achieve it. One of the applications is a strategy in government. Qualitative descriptive research is intended to describe and illustrate existing phenomena, both natural and human engineering, which pay more attention to the characteristics, quality, interrelationships between activities, manipulation or changes in the variables studied, but rather describe a condition as it is. The only treatment given is the research itself, which is carried out through observation, interviews, and documentation. The purpose of descriptive research is to make systematic, actual and accurate recording of the facts and characteristics of a particular population or area. This study uses a qualitative approach with a descriptive research type. While the data collection technique is carried out through observation, interviews and documentation studies and for the selection of informants the author uses the Purposive sampling technique, namely samples taken intentionally. The location of this study is in Siantat Martoba District, especially in Naga Pita Village. This study aims to describe and analyze the Strategy in preventing Drugs in Naga Pita Village. The theory used in this study is the Prevention Strategy theory according to Wuccanti 2005,61. The results of this study are that the people of Naga Pita Village have not fully followed all the existing stages, they only participate in the implementation stage, and seen from the form of participation that is only in the form of thoughts and involvement not in the form of money. And for the influencing factors, it can be seen from the age and income factors.

Corruption and the rule of law are two things that are not foreign in the order of national, state and social life. Corruption seems to be a vocabulary that is experiencing inflation because it is most often used in almost all news reports. However, in corruption cases, judges are often less observant in paying attention to the facts presented in the trial so that often defendants in corruption cases are not punished commensurate with their actions, some even end in acquittals. The research method used by the author is normative legal research, by reviewing or examining laws and court decisions related to the legal problems faced. The sources of legal materials used are primary legal materials, secondary legal materials, and tertiary legal materials which are then analyzed descriptively qualitatively. The results of this study indicate that The basis for the Supreme Court's consideration in rejecting the public prosecutor's cassation application regarding the acquittal in corruption (Case Study of Supreme Court Decision Number: 2205 K/Pid.Sus/2022) is by considering the legal and non-legal aspects. Regarding the effectiveness of the decision in providing a deterrent effect for perpetrators of corruption in the future, judges in considering a decision should pay close attention to the facts in the trial so that the defendant's actions can be subject to sanctions and in the future can provide a deterrent effect on perpetrators of corruption in the future. The judge's consideration in imposing a sentence after the examination process in court must pay maximum attention to the sense of justice of the actions that have been committed by the defendant so that the verdict can provide a deterrent effect for perpetrators of corruption in the future.

The Self-Help Housing Stimulant Assistance Program (BSPS) emerged as a response to the housing and settlement problems faced by the Indonesian people, especially related to the low quality of life due to slums (Sitompul, 2022). This program aims to provide livable houses for low-income people (MBR) through stimulant government assistance (Seri Mughni Sulubara, 2024). The research method used is a qualitative descriptive research method. This method aims to make descriptions of data systematically, factually, and accurately about existing facts. Descriptive research that is carried out continuously on the object of research is called a continuous descriptive method. The results of activities or findings from the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) in reducing the quantity and quality of Uninhabitable Homes (RTLH) show that this program has a positive impact on the beneficiary community. The BSPS program succeeded in improving the quality of the beneficiaries' houses. Houses that were built or renovated have a solid structure, adequate area, and a livable level of safety (Seri Mughni Sulubara, Amrizal Amrizal, et al., 2024). By making home improvements, BSPS contributes to reducing the number of uninhabitable houses and creating a more decent environment (B & Sadriah, 2020).  

The rapid development of language means that young people, such as students, must understand the proper and correct use of language.  People need information for learning and entertainment purposes. For this reason, educational viewing is needed to uphold the factuality and up-to-dateness of the information on YouTube. This research focuses more on analyzing facts about animals, in addition to analyzing elocutionary speech acts in videos. This research is based on two reasons, namely practical and theoretical reasons. For practical reasons for conducting this research, it was found that many elocutionary speech acts on the Sisi Terang YouTube channel had an animal theme, in the playlist, we found discussions about animal facts. Apart from that, this research was conducted to provide information about things correlated with illocutionary speech acts, which are widel implemented in human life and can classify the form, function, and types of illocutionary speech acts. Qualitative research is included in this research methodology so that it can produce descriptive data. The techniques used in this research are note-taking techniques and pragmatic analysis techniques to produce data. Matched data and collection techniques are also used in this analysis when presented as formal and informal data. Based on the study on the Bright Side YouTube Channel with an Animal Theme in the Form of Locutionary Speech Acts, 62 news sentences, 32 question sentences, and 49 command sentences were found. In addition to being used in this research to analyze the form of illocutionary speech acts on the Animal-Themed Bright Side YouTube Channel, this research also has the benefit of adding new insight into the study of pragmatics, specifically in the use of social media.

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

This study aims to determine and analyze the application of the balanced scorecard method as a benchmark for performance measurement at CV. Sumber Pinus Jaya. The research method used is a qualitative method, because this study does not aim to prove a hypothesis but rather aims to reveal facts and circumstances that occur at the time of the study. From the results of the discussion, it shows that the balanced scorecard method translates performance measures that have four indicators, namely in the financial perspective shows fluctuating numbers, the customer perspective shows good results, the internal business process perspective shows that the company has carried out an innovation process such as the concept of making furniture following current developments, the growth and learning perspective shows good company performance conditions because it can improve the quality of its employees. From the discussion above, it can be concluded that the use of the balanced scorecard method can be used as a benchmark for the success of a company. In order to be applied properly to the company, improvement efforts are needed both internally and externally.

The development of the business world in developing countries encourages companies to increase company value by improving their reputation in the eyes of the public. One important step in this effort is to increase profits and demonstrate responsibility towards the environment and society. This research aims to find and analyze theories that discuss the influence of green accounting, environmental performance and profit growth on company value. This research uses the literature review method to analyze and present the reasons behind the explanatory variables, as well as findings from previous research. The theories behind this research are agency theory and signal theory. Variables that are thought to influence company value include green accounting, environmental performance, and profit growth. The research results show that the relationship between green accounting, environmental performance and profit growth on company value varies, so a clear agreement has not been reached. This study provides a detailed picture based on existing facts and can be a reference for further research that uses green accounting, environmental performance and profit growth variables.

In modern life, shirk has become one of the things that have a negative impact on individuals and society. The purpose of this study is to find out more about the threats of Allah SWT caused by the practice of shirk in everyday life. This article identifies the root causes of modern shirk, its relevance in social and spiritual contexts and constructive solutions to overcome it using analytical theory and empirical facts. The method used in this study is a descriptive qualitative method, by making the Qur'an, hadith books, books, magazines, articles and leading journals as the main reading sources to be analyzed and concluded into a writing. It is hoped that this method can increase understanding of the complexity of modern shirk and the importance of avoiding its negative impacts. The results of this analysis indicate that to overcome the act of shirk in modern life, appropriate actions and interventions are needed from individuals and society. It was found that the worst consequences of this act of shirk are two kinds of threats from Allah, the first is the threat in (QS. Al Maidah, 5: 72-73); (1) The perpetrator is an infidel, (2) the perpetrator is prohibited from entering heaven, (3) he is guaranteed to go to hell, (4) There will be no intercession in the afterlife. The two threats from Allah in (Q.S. Maryam, 19: 90) 1. The sky is broken, 2. The mountain is erupted, 3. The earth is split (earthquake).

In today's increasingly competitive digital business environment, entrepreneurs must develop smarter and more effective marketing strategies to promote their products. Food vloggers play a pivotal role by influencing their followers through social media content, particularly culinary reviews and personal experiences with food products, which encourage followers to purchase the recommended items. This study investigates the impact of marketing content and customer engagement on the purchase intentions of followers of the @sigerfoodies Instagram account.  Using a quantitative research approach, data were collected through questionnaires, employing a non-probability sampling method with a purposive sampling technique. The sample consisted of 140 respondents. Data analysis, including instrument validity, normality tests, multiple linear regression, and hypothesis testing, was conducted using SPSS 26. The findings indicate that both marketing content and customer engagement of @sigerfoodies significantly and positively affect the purchase intentions of culinary products in Bandar Lampung. To enhance its influence, Sigerfoodies is encouraged to organize giveaways, share engaging culinary facts, and foster interactions with followers to strengthen long-term relationships.

Science plays a crucial role in human life as it helps us understand the universe through observation, experimentation, and analysis. In education, science not only teaches scientific concepts but also fosters scientific attitudes and critical thinking skills in students. To make science education more meaningful, interactive, and relevant, a deep understanding of the Nature of Science (NOS) is essential. This study aims to explore the understanding, benefits, and application of scientific concepts in the teaching and learning process to shape students' scientific attitudes. Using a literature review method, this research gathers information from various relevant academic sources. The findings indicate that science encompasses elements of philosophy, sociology, history, and psychology that support scientific understanding. By understanding NOS, students will view science as a process of knowledge discovery, rather than merely a collection of facts. The application of science in education also impacts students' ability to apply knowledge in practical contexts, enhance their analytical skills, and adapt to societal changes.

Muslim-friendly tourism is a tourism that is developed by providing facilities needed by Muslim tourists, ranging from facilities for places of worship to worship equipment, such as mukena, sarongs, and prayer mats. Muslim-friendly tourism has been widely developed in various tourist attractions in Indonesia. This research aims to implement Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism. The object of this research is the Cuku Nyi-Nyi Mangrove Ecotourism located in Sidodadi Village, Teluk Pandan District, Pesawaran Regency, Lampung Province. This research method uses descriptive research to develop a systematic, fact-based, and accurate plan about the facts and characteristics of a particular population or region. The results of this study show that the implementation of Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism has been successfully implemented.

Muslim-friendly tourism is a tourism that is developed by providing facilities needed by Muslim tourists, ranging from facilities for places of worship to worship equipment, such as mukena, sarongs, and prayer mats. Muslim-friendly tourism has been widely developed in various tourist attractions in Indonesia. This research aims to implement Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism. The object of this research is the Cuku Nyi-Nyi Mangrove Ecotourism located in Sidodadi Village, Teluk Pandan District, Pesawaran Regency, Lampung Province. This research method uses descriptive research to develop a systematic, fact-based, and accurate plan about the facts and characteristics of a particular population or region. The results of this study show that the implementation of Muslim-friendly tourism in Cuku Nyi-Nyi Mangrove Ecotourism has been successfully implemented.

The purpose of this study was to determine the process of making shrimp paste in Sendangsikucing Village. The research method used was interview and observation techniques. With the aim of providing a systematic description of the facts and characteristics of the object being studied accurately. The processing of shrimp paste is carried out at home or individually. The processing of making shrimp paste itself begins with drying rebon shrimp, pounding, extracting, fermentation and finishing or printing.