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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for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus.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.

Classroom management is an important aspect of creating a conducive learning environment and supporting the achievement of learning objectives. This study aims to analyze the permissive approach and the cookbook approach in classroom management based on the results of an interview with a teacher. The research employed a descriptive qualitative method, with interviews used as the primary data collection technique. The findings indicate that the teacher does not fully implement either the permissive approach or the cookbook approach. The teacher provides students with freedom within limits that support the learning process while still enforcing agreed-upon classroom rules. In addition, the teacher does not rely on rigid procedures but instead adapts classroom management strategies to students' characteristics and the situations encountered in the classroom. The study reveals that the teacher tends to adopt an adaptive classroom management approach by combining firmness, empathy, and flexibility, thereby creating an orderly, comfortable, and effective learning environment that supports the achievement of educational objectives.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

This study aims to analyze the strategies applied by teachers in shaping students' green behavior in grade IV of SDN Sarakan III, Sepatan District, Tangerang Regency. The approach used is descriptive qualitative. The research subjects include grade IV teachers, students, and the school principal. Data collection was carried out through observation, interviews, and document studies. Data analysis used the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The research results show that teachers implement five main strategies, namely: (1) designing learning according to the objectives and characteristics of students; (2) encouraging active student participation; (3) presenting material contextually; (4) using Project Based Learning (PjBL) methods and the Contextual Teaching and Learning (CTL) approach; and (5) habituating environmentally caring behavior in everyday school life. The implementation of students' green behavior has been observed in the aspects of knowledge, attitude, and action, although consistency still needs to be improved, especially due to limited school facilities and differences in students' levels of awareness.

Learning planning is a strategic component of instructional management because it guides teachers in linking objectives, materials, learning strategies, media, and assessment with students' characteristics. In practice, however, learning plans are often prepared individually and tend to be administrative, so teachers have limited opportunities to reflect on pedagogical decisions with colleagues. This study aims to describe and analyze collaborative-based learning planning management in improving teachers' pedagogical competence at SD Negeri Batujaya. The study used a descriptive qualitative approach with a case study strategy. Data were collected through observation, semi-structured interviews, and documentation, and were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The field data show that SD Negeri Batujaya has nine educators and education personnel consisting of one principal, six classroom teachers, and two subject teachers. The school also holds a teacher learning community twice a month. The findings indicate that collaborative planning is supported by the principal's academic leadership, the small number of teachers that enables intensive coordination, and the existence of a routine learning community. Collaboration helps teachers discuss teaching modules, student characteristics, learning strategies, media, and assessment. The main constraints are limited time, unequal teacher participation, and limited learning facilities. The study implies that a structured learning community can serve as a practical managerial strategy for strengthening teachers' pedagogical competence in elementary schools.

Indonesia is currently experiencing an emergency situation regarding sexual violence, which compromises national social resilience. The enactment of the Sexual Violence Crimes Law (UU TPKS) creates new legal mandates for healthcare professionals. Midwives, serving as frontline providers in primary care and remote areas, act as the first professional contact for survivors, yet they lack adequate legal certainty regarding medico-legal duties and preparedness within the midwifery educational framework. Objectives: This study aims to analyze the regulatory synchronization concerning the limited medico-legal authority of midwives in implementing the UU TPKS and to formulate reconstruction strategies for professional standards and the national midwifery curriculum. Methods: This normative juridical (doctrinal) research utilizes statute, conceptual, analytical, and comparative approaches. Data analysis was conducted qualitatively-normatively through systematic and teleological interpretations, evaluated using coherence and prescriptive frameworks. Results: The study reveals a significant disharmony of norms between the UU TPKS and Minister of Health Regulation (Permenkes) No. 2 of 2025, which imposes bureaucratic barriers on safe abortion access for rape victims. Additionally, the Midwife Professional Standards (Kepmenkes No. 320/2020) fail to integrate basic clinical forensic authorities, compounded by a national techno-centric curriculum that overlooks Trauma-Informed Care (TIC). Conclusions: Legal certainty for midwives and comprehensive justice for survivors can only be accomplished by reconstructing inclusive competency standards, eliminating administrative boundaries through the "Medical First" principle, and integrating primary health law and trauma-sensitive care modules into the national midwifery curriculum.

This article examines the use of cooperative learning strategies in Christian Religious Education (CRE) as an instructional approach that emphasizes the strengthening of students’ faith and Christian character. The discussion covers the definition, objectives, conceptual foundations, principles, and operational procedures of cooperative learning, which are then connected to the theological goals of CRE. The study employs a qualitative approach using a library research method, analyzing pedagogical and theological literature to construct a conceptual framework for implementing cooperative learning within the context of CRE. The findings indicate that cooperative learning strategies are highly aligned with the essence of CRE, as they foster dialogical interaction, shared responsibility, empathy, and the internalization of Gospel values through collaborative learning processes. The effective implementation of this strategy can create a participatory, reflective, and formative learning community that enhances not only cognitive understanding but also students’ attitudes, spirituality, and Christian character. This research is significant in providing both theoretical and practical foundations for CRE educators in designing learning experiences that are relevant, relational, and transformative in accordance with the goals of faith formation.

The remarkable global ascent of BTS, a South Korean music group operating under HYBE Corporation (formerly Big Hit Entertainment), is inseparable from a well-orchestrated and adaptive public relations (PR) framework. This study examines how HYBE's PR strategies propelled BTS to international prominence while simultaneously aligning with the Sustainable Development Goals (SDGs), specifically SDG 8 (Decent Work and Economic Growth) and SDG 9 (Industry, Innovation, and Infrastructure). Adopting a qualitative methodology grounded in media content analysis, the research draws on data from international and national news coverage, official press materials, public speeches, digital platform content, and institutional documents spanning 2017 to 2024. Four strategic pillars characterize BTS's PR approach: (1) sustained authentic narrative construction centered on personal growth, social responsibility, and cultural pride; (2) strategic mobilization of the global ARMY fanbase as an active communication force; (3) integrated and innovative utilization of digital media ecosystems to amplify reach and engagement; and (4) deliberate repositioning of BTS as contributors to economic and industrial transformation through creative industries. The findings demonstrate that BTS's PR model does not merely serve commercial objectives; rather, it operates as a mechanism for advancing inclusive economic growth and fostering innovation within the global creative sector. This research contributes to the theoretical discourse on PR's evolving role at the intersection of popular culture, digital innovation, and global sustainable development.

This study aims to examine the components of the Christian Religious Education (CRE) curriculum in the family, its design and development, and its concrete implementation. The research employs a qualitative approach with a descriptive design through library research, using data sources such as books, academic journals, and relevant articles. The data were analyzed using descriptive qualitative techniques to produce a systematic and in-depth description. The findings show that the CRE curriculum in the family consists of interconnected components, namely objectives, content, strategies, methods, and evaluation, which must be implemented in an integrated manner. Faith education in the family is carried out through methods such as role modeling, habituation, teaching, discussion, mentoring, and practical application. Effective strategies include parental role modeling, dialogical communication, and love-based discipline. The implementation of the curriculum is realized through concrete activities such as family prayer, family worship, Bible reading, and the application of Christian values in daily life. In conclusion, the success of Christian Religious Education in the family largely depends on the active role and consistency of parents in implementing the curriculum in a holistic and continuous manner. With the right approach, the family can become an effective center of faith education in shaping children who are faithful, character-driven, and prepared to face life’s challenges.

This study aims to examine the methods, models, strategies, as well as the design and development of the Christian Religious Education curriculum within the family. The research employs a qualitative approach with a descriptive type through library research, using data sources such as books, scientific journals, and relevant articles. The results of this study indicate that faith education in the family should be carried out holistically through various methods such as modeling, habituation, teaching, and mentoring. In addition, educational models such as the theocentric, relational, and participatory models provide clear direction in nurturing children’s faith. Effective strategies include modeling, dialogical communication, spiritual habituation, mentoring, and discipline based on love. Meanwhile, a simple family-based curriculum that includes objectives, materials, methods, media, and evaluation is essential to support a well-directed educational process. The success of Christian Religious Education in the family largely depends on the active role and consistency of parents in implementing methods, models, strategies, and curriculum in an integrated manner. With the right approach, the family can become an effective center of faith education in shaping children who are faithful, have strong character, and are prepared to face life’s challenges.

This study aims to examine the application of a modified direct learning strategy combined with the demonstration method to improve students' cognitive abilities. The direct learning strategy is an approach that emphasizes the systematic and gradual delivery of material, so that students can understand concepts in a more structured manner. However, in practice, this strategy needs to be modified to be more engaging and appropriate to the characteristics of students. The demonstration method is used as a form of reinforcement in the learning process, where students not only receive information verbally but also directly observe the processes, events, or concepts being studied. This allows students to gain a more concrete and meaningful learning experience. Modifications to the learning strategy are carried out through adjustments to models, methods, media, and learning facilities and infrastructure to optimally support the achievement of learning objectives. Students' cognitive abilities are the main focus of this study, which include aspects of knowledge, understanding, application, analysis, evaluation, and creation according to Bloom's taxonomy. With the implementation of appropriate learning strategies, students are expected to be able to develop more active and critical thinking skills. The results of the study indicate that a modified direct learning strategy with the demonstration method has the potential to significantly improve students' cognitive abilities. Therefore, this approach can be used as an alternative, effective learning strategy to create a more interactive, engaging, and meaningful learning process.

This study aims to examine and review the impact of language learning through text-based methods on the cognitive abilities of elementary school students. The research approach used is a qualitative study with the main instrument being the researcher, and supporting instruments including observation, interviews, and documentation of student learning outcomes at the elementary school level. Research data was obtained from various library sources, such as books, scientific articles, national and international journals, and other relevant scientific works related to text-based learning and student cognitive development. The results of the study indicate that the implementation of Indonesian language learning with text-based methods has a diverse impact on students. Differences in learning outcomes are not only influenced by the strategies and learning processes implemented by teachers, but are also closely related to students' cognitive abilities in understanding, interpreting, and processing information from Indonesian texts. Thus, text-based methods need to be adapted to the characteristics and levels of students' cognitive abilities so that learning objectives can be optimally achieved.

This study investigates the use of oral corrective feedback (OCF) in English as a Foreign Language (EFL) classrooms among Indonesian university students, with a particular focus on lecturers’ preferences and students’ perceptions. The research addresses three main aspects: the types of errors that are corrected, the strategies of OCF employed, and the timing of feedback delivery. A qualitative case study design was adopted, involving classroom observations, semi-structured interviews with lecturers, and open-ended questionnaires distributed to students. Data from these instruments were analyzed separately and then triangulated to ensure credibility and validity. The findings reveal that lecturers mainly prioritize correcting phonological and grammatical errors, as these are perceived to directly influence students’ communicative competence and overall speaking performance. Among the six OCF types proposed by Lyster and Ranta (1997), recast and repetition emerged as the most frequently used strategies. These approaches were favored by lecturers as they corrected learners subtly while minimizing the risk of embarrassment and maintaining the flow of communication. Furthermore, lecturers applied both immediate and delayed feedback depending on the classroom context and learning objectives. From the students’ perspective, OCF was generally viewed positively, as it contributed to raising awareness of errors and fostering speaking improvement. Students particularly appreciated feedback strategies that respected their confidence and speaking flow. Overall, the study underscores the importance of aligning teacher practices with student preferences to maximize the effectiveness of oral corrective feedback in EFL learning contexts.

Micro, Small, and Medium Enterprises (msmes) play an important role in supporting regional economic growth. However, business sustainability often faces various risks that may hinder the achievement of business objectives. This study aims to analyze the implementation of risk management at Valerie Bag's Boutique in Maumere, Sikka Regency. The research employed a qualitative descriptive method, with data collected through observation, interviews, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that Valerie Bag's Boutique faces four main categories of risk: supply risk, operational risk, market risk, and financial risk. Market risk and financial risk are the most dominant due to intense business competition, rapidly changing fashion trends, inventory accumulation, and delayed customer payments. Risk control strategies implemented by the boutique include enhancing digital marketing efforts, conducting regular inventory management, improving service quality, strengthening operational supervision, and maintaining better financial records. The study concludes that effective risk management implementation can contribute significantly to improving business sustainability and enhancing the competitiveness of msmes in the fashion sector

This community service program aimed to improve teachers’ understanding and practical skills in preparing Classroom Action Research (CAR) proposals among senior high school teachers in Semarang City, Indonesia. Classroom Action Research is an essential component of teacher professional development, enabling educators to systematically identify classroom problems, implement pedagogical interventions, and evaluate learning improvement strategies. However, many teachers encounter difficulties in translating classroom challenges into structured research proposals. The program involved 22 teachers from public and private senior high schools in Semarang City and was implemented using a participatory and experiential learning approach integrating theoretical sessions, guided discussion, proposal-writing workshops, and direct mentoring. Training materials covered classroom problem identification, research cycles, proposal structure, formulation of objectives, intervention design, and indicators of success. Program effectiveness was evaluated through direct assessment of participants’ practical outputs. The success indicator was defined as a minimum of 90% of participants being able to prepare an initial classroom action research proposal draft correctly according to the provided guidelines. The results showed that the program successfully achieved its target, with 90.9% of participants able to produce an initial classroom action research proposal draft containing essential proposal components. Participants also demonstrated improved confidence and understanding regarding classroom-based research implementation. This program contributes a practical professional development model integrating research literacy enhancement and hands-on proposal writing practice to strengthen teachers’ reflective teaching and evidence-based instructional improvement capacity.

This study investigates the role of motivation and leadership in shaping employee performance, drawing on synthesized findings from prior scholarly research. A qualitative approach employing systematic literature review was adopted. Source materials were gathered from credible academic repositories including national and international journals covering topics of motivation, leadership, and workforce performance. Data were gathered through identification, screening, and critical appraisal of relevant literature, followed by content analysis to surface recurring patterns and relationships. Findings confirm that motivation both intrinsic and extrinsic consistently strengthens employees' work ethic, productivity, and organizational commitment. Effective leadership, meanwhile, fosters a conducive work climate, supplies clear direction, and cultivates employee engagement toward organizational objectives. The two variables function as mutually reinforcing drivers: strong leadership amplifies motivational forces, while a highly motivated workforce is more responsive to quality leadership. Together, they serve as pivotal pillars for sustained performance improvement. This study contributes a comprehensive synthesis of existing evidence that may guide organizations in crafting more effective human resource management strategies.

The accelerating global ecological crisis, manifested in deforestation, biodiversity collapse, and extreme climate change, fundamentally reflects a deep-rooted moral and spiritual deterioration within modern humanity. Islamic Religious Education (PAI) holds a unique strategic position to address this crisis by systematically integrating naturalistic intelligence, the eighth dimension of Howard Gardner's Multiple Intelligences theory, into the character formation process of students. This qualitative library research employs content analysis and conceptual analysis techniques applied to relevant primary and secondary academic sources published between 2019 and 2026. The study pursues three objectives: (1) to examine the conceptual and theological foundations of naturalistic intelligence within the Islamic educational framework; (2) to identify the reciprocal relationship patterns between naturalistic intelligence and the formation of religious-ecological character in students; and (3) to formulate integrative Islamic education management strategies for optimizing naturalistic intelligence. Findings reveal that naturalistic intelligence possesses robust theological grounding in Islamic tradition, anchored in the concepts of tafakkur, ayat kauniyah, khalifatullah fil ardh, and scientia sacra, none of which are peripheral but rather central to the Islamic worldview. The relationship between naturalistic intelligence and religious-ecological character is bidirectional and mutually reinforcing, operating through three sequential pathways: from naturalistic intelligence to theological consciousness, from theological consciousness to intrinsic ecological motivation, and from intrinsic motivation to consistent religious-ecological behavior. Islamic education management can optimize naturalistic intelligence development through four strategic pillars: reconstruction of the PAI curriculum based on ayat kauniyah, development of innovative eco-theological pedagogy, construction of an eco-conscious school culture, and strengthening of school-family-community partnerships. This study advances the concept of "Spiritual Eco-Literacy" as an original paradigmatic contribution to 21st-century Islamic education.

Climate change has encouraged corporations to establish carbon emission reduction targets as part of their sustainability strategies. However, achieving these targets depends not only on technological innovation and operational policies but also on an organization's ability to integrate decarbonization agendas into human resource management systems. This study aims to analyze the strategic role of Human Resource Directors in integrating corporate carbon emission reduction targets into employee performance management systems and leadership Key Performance Indicators (KPIs). This research employs a qualitative approach using a systematic literature review by examining various relevant scientific publications related to Strategic Human Resource Management, Green Human Resource Management, and performance management within the context of organizational sustainability. The analysis process was conducted through systematic literature selection, mapping of previous research findings, and thematic synthesis of concepts and relationship patterns identified in the literature. The findings indicate that the integration of carbon emission targets into organizational performance management systems can be implemented through sustainability-based leadership KPIs, the application of Green HRM practices, and the alignment of employee evaluation and incentive systems with corporate decarbonization objectives. This study contributes to expanding the understanding of decarbonizing leadership by positioning HR Directors as strategic actors who connect corporate sustainability policies with organizational performance management practices, thereby encouraging organizational behavioral transformation toward more sustainable business practices.

The rapid growth of short-video-based social media platforms, particularly TikTok, has significantly influenced students learning behavior and productivity. This study aims to analyze the relationship between TikTok usage and students learning productivity. A qualitative literature review method was employed by examining relevant national and international scholarly articles published between 2021 and 2026. The data were analyzed using thematic synthesis to identify consistent patterns and key factors shaping learning productivity in the context of TikTok usage. The findings reveal a consistent pattern indicating that TikTok usage exerts an ambivalent impact on students learning productivity. Excessive and entertainment oriented use is associated with decreased concentration, increased academic procrastination, and poor time management. In contrast, purposeful use of TikTok through educational content and microlearning formats contributes to higher learning motivation, academic engagement, and creativity. These effects are strongly influenced by usage objectives, duration of consumption, and students self regulation abilities. This study concludes that TikTok is not a single determinant of learning productivity but functions as an amplifier of students learning behaviors. The findings contribute to the literature on social media and education by providing a conceptual foundation for developing digital literacy and time management strategies in higher education.

Food and beverage companies must maintain a robust capital structure to compete effectively amidst the intense pressures of globalization and achieve their strategic objectives. This study aims to examine the impact of profitability, asset structure, company size, and solvency on the capital structure of food and beverage firms listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index. This study uses an explanatory method with purposive sampling technique, where samples are determined based on companies that have completed financial reports during the research period and are indexed in LQ45. Data analysis was performed using t-tests and F-tests. The results show that profitability (ROA), asset structure, and company size (Ln Total Assets) do not have a significant partial effect on capital structure (DER), meaning that these three factors do not directly influence companies' decisions on the use of debt for financing. However, solvency (DAR) was found to have a significant effect on capital structure, indicating that a company's ability to meet its long-term obligations plays an important role in determining the level of debt used for operational financing. Simultaneously, the four independent variables had a significant effect on capital structure, meaning that all variables together contributed to influencing food and beverage companies' decisions in determining their financing strategies.