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The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

This community service program aimed to strengthen community development in Negeri Soya by reinforcing group kinship ties within a multicultural society. As a traditional village in Ambon City, Negeri Soya is inhabited by people from diverse ethnic and social backgrounds who live together in one area. This diversity requires harmonious social relations supported by solidarity, brotherhood, and social awareness. The program focused on the men’s service group of the Elim Sector, Soya Congregation, as a forum for social and spiritual development. The activities were conducted through lectures, question-and-answer sessions, and collaborative practices in church services. The materials emphasized group kinship, social solidarity, togetherness, and the understanding that kinship is not limited to blood relations, but can also be built through shared territory, life experiences, and continuous social interaction. The results show that the Negeri Soya community has strong solidarity and active participation in religious and social activities. Values such as mutual cooperation, masohi, and the concept of orang basudara serve as important foundations for social integration. Men’s church service activities strengthened care, cooperation, and shared responsibility among members. These findings indicate that local cultural values remain relevant for managing diversity and building collective resilience in post-conflict communities. Overall, this program contributed positively to strengthening social relations and supporting harmonious, inclusive, and sustainable community life in Negeri Soya in daily life.

High feed costs remain a major constraint in Nile tilapia (Oreochromis niloticus) aquaculture, requiring alternative feed formulations based on local ingredients with adequate nutritional quality. This study aimed to evaluate the proximate composition of fish feed formulated from snail meal, Azolla meal, and turmeric as a phytobiotic supplement. The study used an experimental method with a Completely Randomized Design consisting of three treatments and three replications. The feed formulations were P1, consisting of 55% snail meal, 25% Azolla meal, 5% turmeric, 10% corn flour, and 5% tapioca flour; P2, consisting of 39% snail meal, 39% Azolla meal, 7% turmeric, 10% corn flour, and 5% tapioca flour; and P3, consisting of 25% snail meal, 51% Azolla meal, 9% turmeric, 10% corn flour, and 5% tapioca flour. The analyzed parameters included protein, moisture, fat, ash, crude fiber, and carbohydrate contents. Data were analyzed using analysis of variance followed by the Least Significant Difference test. The results showed that feed formulation significantly affected all proximate parameters. P3 produced the highest protein content of 43.87%, fat content of 3.68%, crude fiber of 3.11%, and carbohydrate content of 7.28%, while also producing the lowest ash content of 28.46%. Moisture content ranged from 1.11% to 1.30%, indicating good feed storage stability. These findings demonstrate that the integration of snail meal, Azolla, and turmeric can improve the nutritional quality of alternative Nile tilapia feed and support locally based sustainable aquaculture feed development.

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

The development of digital technology and internet penetration are driving changes in consumer behavior and demanding that MSMEs not only adapt but also understand the operational motives and marketing channel integration strategies to face competition in the digital era. This study aims to examine the operational motives and technical adaptation processes of Micro, Small, and Medium Enterprises (MSMEs) in Bali in integrating online and offline marketing channels through an omnichannel strategy to respond to intense market competition in the digital era. This descriptive qualitative research uses a multiple case study approach in three different MSME sectors: goods maintenance services, creative services, and fashion retail. Data collection was conducted through direct observation, in-depth interviews, and a review of digital activities, then analyzed through single-case and cross-case stages. The results show that MSMEs optimize digital channels as instruments to expand reach and trigger consumer emotional engagement through a visual storytelling approach, while physical stores are crucially maintained as points of sensory validation. Functional integration has been proven to accommodate the shift in consumer behavior towards a hybrid decision-making pattern. In this pattern, consumers conduct information searches and initial evaluations online, but tend to shift to offline interactions to validate quality and finalize transactions to minimize purchase risk. In conclusion, cross-channel operational synergy has proven essential in boosting the competitive advantage of MSMEs.

Public health is an important indicator of the success of regional development and the quality of public services. Local governments play a strategic role in the provision of healthcare services through adaptive, effective, and community-oriented policies. This study aims to analyze local government policies in addressing public health issues through a literature review approach. The research method employed a literature study by examining scientific journals, laws and regulations, books, and policy documents related to regional health policies in Indonesia. The findings indicate that regional health policies are influenced by decentralization, fiscal capacity, the quality of governance, and inter-institutional synergy. Policy implementation continues to face several challenges, including limited budgets, low quality of healthcare human resources, unequal access to healthcare services, and weak intersectoral coordination. However, public service innovation and the strengthening of good governance have proven effective in improving healthcare service delivery. This study emphasizes that the success of regional health policies is determined by government commitment, community participation, integration between central and local policies, institutional strengthening, budget optimization, and service innovations based on community needs.

This community engagement initiative was prompted by students’ limited understanding of how to package local content into educational products with economic value, as well as the suboptimal integration of entrepreneurial values into teaching. The aim of this initiative is to foster an entrepreneurial spirit among students through edupreneurship, developed in the form of an exhibition based on local product. The method employed was the Participatory Action Research (PAR) approach, which involved students as active participants in the training, production, and marketing of local products, as well as in the organisation of the exhibition. The activity began with training on the basic concepts of edupreneurship, product packaging, and marketing strategies. The exhibition showcased various creative products such as food & beverage, eco bodycare, eco living style, and fashion accesories featuring local product motifs. This activity successfully enhanced students’ capacity for critical thinking, innovation, and productive collaboration. An entrepreneurship talk show held concurrently further strengthened students’ motivation and entrepreneurial insights. The results of the activity demonstrated that the management  exhibition effectively served as a medium for transforming local product such as food & beverage, eco bodycare, ecoliving style, fashion accesories learning into a contextual, practical, and economically valuable experience through the edupreneurship approach.

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

This study aims to analyze the integration of policy, curriculum, and school culture in realizing an environmentally friendly school at SDN Tanggul Wetan 2. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, students, program coordinators, and parents. Data collection techniques were carried out through observation, in-depth interviews, and documentation. Data analysis used the Miles and Huberman model which includes data reduction, data presentation, and drawing conclusions. The results showed that the school policy has integrated environmental care values ​​through the Adiwiyata program supported by external partnerships and periodic evaluations. The curriculum implementation was carried out contextually by integrating environmental materials into various subjects and using project-based learning methods. School culture is realized through habituation of activities such as community service, waste sorting, and energy saving which have an impact on changes in student behavior. Supporting factors include the principal's leadership, teacher participation, parental support, and the school environment, while inhibiting factors include the lack of consistent student habits. Thus, the integration of policy, curriculum, and school culture has proven to be key in building a sustainable environmentally friendly character.

The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial assistance, product rebranding, and online marketing, which led to better management practices, an improved product identity, and increased market reach. The application of digital marketing proved effective in expanding market access for local products, contributing to the economic growth of the family. This study also highlights the importance of family-based entrepreneurship in achieving sustainable social and economic change. The results are aligned with the findings of previous studies, such as those by Wahyuni (2022) and Raharjo (2021), and suggest that the integration of technology and local leadership can significantly drive social transformation at the community level.

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

Taste.ki MSME, a café in Makassar, faces challenges from intense competition and an suboptimal digital marketing strategy, relying only on Instagram without a consistent content strategy. This study aims to design a website integrated with Instagram to strengthen Brand Awareness and increase sales. The research employed the Four-D method (Define, Design, Develop, Disseminate), and the website was designed using the Wordpress CMS. The results indicate that the website design was successfully implemented. The integration of the website with Instagram significantly improved Brand Awareness, evidenced by a Brand Recognition achievement of 88% and Brand Recall of 94%. Furthermore, this digital strategy positively impacted Taste.ki MSME's sales, showing an increase of 79.20%. This improvement confirms the crucial role of a website as an information hub and conversion channel in an MSME's digital marketing strategy to compete effectively in the digital era.