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The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

Haul Guru Sekumpul is one of the biggest religious traditions in Indonesia that brings together millions of participants from various regions to commemorate KH. Muhammad Zaini Abdul Ghani, better known as Guru Sekumpul. This activity not only serves as a religious commemoration, but also reflects the value of togetherness, solidarity, and deep spirituality. This research aims to reinforce the argument that in fact the feedback process between group involvement and emotional reactions strengthens solidarity, both in mechanical and organic contexts, thus creating deeper social bonds. Thus, mechanical and organic solidarity are not separate but interrelated. Through a qualitative approach, this research analyzes how mechanical and organic solidarity interact with each other in the context of this activity. The results show that mechanical solidarity, characterized by shared values and beliefs, serves as the foundation for a more complex organic solidarity, where individuals with different roles depend on each other. The findings also serve as a critique of Émile Durkheim's theory of solidarity. In addition, the use of social media and traditional media plays an important role in disseminating information and organizing activities, creating a sense of community among congregants. This is also a new additional factor that is in line with the changing times but was previously undeveloped during Émile Durkheim's time. Thus, Haul Guru Sekumpul is not only a religious event, but also a symbol of collective power that binds people in a common goal, creating a harmonious and respectful community.

The rapid development of digital technology has transformed the way organizations conduct business activities and manage human resources. These changes require organizations to have employees who are not only competent but also possess a high level of employee engagement to adapt effectively to the dynamic work environment. This study aims to analyze the role of transformational leadership in enhancing employee engagement among employees of Ranch Market in the digital era. Transformational leadership is regarded as a leadership style that inspires, motivates, and encourages employees to develop their potential through a clear vision, effective communication, and individualized consideration. This research employed a quantitative approach by collecting data through questionnaires distributed to Ranch Market employees. Data analysis was conducted to examine the relationship between transformational leadership dimensions and employee engagement, which includes vigor, dedication, and employee involvement in their work. The findings indicate that transformational leadership plays a positive and significant role in improving employee engagement. Leaders who are able to inspire, build trust, encourage innovation, and support employee development have been proven to strengthen employees’ attachment to the organization. Furthermore, transformational leadership fosters a supportive and adaptive work environment, enabling employees to respond effectively to technological changes and evolving work systems. The results suggest that the implementation of transformational leadership can serve as an effective strategy for organizations in addressing the challenges of the digital era while promoting productivity, employee commitment, and sustainable organizational performance. Therefore, transformational leadership remains a crucial factor in maintaining a highly engaged workforce and achieving long-term competitive advantage.

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

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

Education plays a fundamental role in shaping the quality of human resources and determining national progress. However, many young people still lack awareness and motivation regarding the importance of education due to limited access to information, socioeconomic challenges, and insufficient understanding of its long-term benefits. This Community Service Program aims to increase young people’s awareness of the importance of education through collaboration among multiple universities. The program involved lecturers and students from various higher education institutions who conducted educational outreach activities, motivational seminars, interactive discussions, and mentoring sessions. Methods used included educational counseling, inspirational presentations, question-and-answer sessions, and participant evaluations. The results show an improvement in participants’ understanding, motivation, and awareness of education as an investment in the future. In addition, inter-university collaboration expanded the program’s reach, enriched perspectives shared with participants, and strengthened higher education institutions’ commitment to community engagement. This initiative demonstrates that cross-university synergy can serve as an effective and sustainable model for fostering educational awareness and supporting the development of future generations in diverse communities.

This study aims to examine the role of community participation in supporting cleanliness programs to create a clean and healthy residential environment in Baru Village, Pasar Rebo District, East Jakarta. This research employed a descriptive qualitative method. Data were collected through observation, interviews, and documentation involving local residents and the neighborhood head (RT). The collected data were analyzed descriptively to identify the forms of community participation and the factors influencing it. The findings indicate that community participation plays an important role in supporting the success of environmental cleanliness programs. Such participation is reflected in regular community service activities, drainage cleaning, household waste management, proper waste disposal, environmental greening, and maintaining the cleanliness of homes and surrounding areas. Factors influencing community participation include residents’ awareness, support from neighborhood heads and community leaders, cooperation among residents, the availability of sanitation facilities, and the regular implementation of cleanliness activities. Community participation also provides positive impacts, including a cleaner and healthier environment, reduced risk of water stagnation, improved environmental comfort, and stronger social relationships among residents. Therefore, community participation needs to be continuously enhanced to ensure the sustainability of cleanliness programs and the ongoing realization of a clean and healthy residential environment.

Cognitive development is an important aspect of early childhood growth because it forms the foundation for children’s abilities to think, remember, understand concepts, solve problems, and make decisions. Early childhood is often referred to as the golden age since development occurs very rapidly during this period, requiring appropriate stimulation from the surrounding environment, particularly the family. In this context, parents play a crucial role through the parenting styles they apply in daily life. This study aims to examine the relationship between parenting styles and early childhood cognitive development based on findings from previous research. The method used is a narrative review by analyzing relevant scholarly articles published between 2020 and 2026. Articles that met the inclusion criteria were then analyzed descriptively to identify the relationship between parenting styles and children’s cognitive development. The results of the review of 15 selected articles indicate that there is a significant relationship between parenting styles and early childhood cognitive development. Authoritative parenting emerged as the most consistently positive style, characterized by effective communication, emotional support, balanced supervision, and opportunities for children to develop independent thinking skills. Other factors, such as parents’ educational level, involvement in children’s learning activities, and a supportive learning environment, also contribute to cognitive development. In conclusion, authoritative parenting is considered the most effective approach in supporting optimal cognitive development in early childhood.

This study aims to examine the role of teachers in developing emotional intelligence among adolescent students at SMP Kesatrian Surakarta. Emotional intelligence is an essential aspect that supports academic achievement, social relationships, and character development. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews with 15 teachers teaching grades VII to IX, participant observations in classroom settings, and analysis of relevant school documents. The findings reveal that teachers play a strategic role in fostering students’ emotional intelligence through three primary approaches: emotional modeling by demonstrating appropriate emotional management (45%), facilitating emotion-based learning activities (30%), and evaluating students’ emotional intelligence development (25%). These roles significantly contribute to improving students’ self-awareness, self-regulation, empathy, and social skills. Supporting factors include emotional intelligence training programs provided by the local education authority and the school’s commitment to creating a supportive learning environment. However, major challenges consist of high administrative workloads among teachers (70%) and limited counseling facilities (50%). This study recommends continuous teacher training, the integration of emotional intelligence modules into lesson plans, and collaboration with school psychologists to ensure long-term monitoring and development of students’ emotional competencies. The findings contribute to the enrichment of emotional intelligence literature within the context of Indonesian secondary education.

Digital transformation has driven significant changes in society's economic patterns and increased the need for stronger family economic independence. In this context, the Family Welfare Movement (PKK) plays a strategic role in empowering families through strengthening digital literacy, entrepreneurship training, capacity building, and the utilization of digital media to support productive economic activities. This study aims to analyze the strategic role of the PKK in digital-based family economic empowerment, identify the forms of empowerment programs implemented, and examine the challenges and strategies needed to increase program effectiveness in the digital era. The study employed a qualitative approach with purposive sampling techniques. Data were collected through participant observation, in-depth interviews, and documentation, and subsequently analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that the use of digital technology can expand marketing access, improve family economic skills, strengthen entrepreneurial capacity, increase community participation, and promote sustainable economic independence. However, limitations in digital literacy, unequal access to technology, limited infrastructure, and business sustainability remain major obstacles, highlighting the need for continuous mentoring, training, and collaborative support from various stakeholders.

Breast cancer remains a major global health challenge, with treatment effectiveness often limited by drug resistance and the toxic side effects of chemotherapy on normal cells. The exploration of bioactive compounds from natural sources through a medicinal chemistry approach offers a promising alternative strategy. This study aims to examine the molecular mechanisms of action and Structure-Activity Relationships (SAR) of various natural compound scaffolds as potential breast anticancer agents. The method employed was a systematic narrative literature review of 15 recent scientific articles evaluating computational parameters, including molecular docking, as well as in vitro and in vivo activities. The results indicate that polyphenols, flavonoids such as quercetin and EGCG, and curcumin possess strong cytotoxic activity and high binding affinity toward cancer-related target macromolecules. SAR analysis demonstrates that key structural features, including the number and position of free phenolic hydroxyl groups, the presence of gallate ester groups, and conjugated diketone systems, play a crucial role in determining ligand receptor complex stability. These interactions are supported by hydrogen bonding, hydrophobic interactions, and favorable steric compatibility within receptor binding sites. Computational findings further suggest that structural optimization can enhance ligand selectivity and improve pharmacokinetic properties. This study concludes that natural phytochemical scaffolds have significant potential as lead compounds and provide a rational basis for Computer-Aided Drug Design in developing more potent, selective, multi-target, and safer breast anticancer therapies.

Teachers, as professionals, play a crucial role in managing learning in the classroom. One essential skill that teachers must have is managerial skills, which involve organizing learning activities, setting up the learning environment, and applying suitable methods for learning tasks. In the context of differentiated learning focused on student needs, teacher managerial competence is vital for designing and managing instruction tailored to each student's requirements. Differentiated learning is an approach that emphasizes meeting the needs, interests, and learning styles of individual students. This study was conducted using a literature review method, drawing data from various sources including books, articles, and relevant previous research. The review shows that for successful differentiated learning, teachers need to implement managerial strategies for identifying students’ learning needs, managing content, processes, learning products, and conducting regular formative assessments. Furthermore, teachers must create an environment that supports the learning process through strong collaboration among students, between teachers and students, and with parents. Therefore, improving teacher managerial skills is one way to achieve inclusive learning and accommodate student diversity.

This study aims to explain the effectiveness of assessment in the learning process, focusing on improving student outcomes at SDN Larangan Tokol 1 Pamekasan. This research applies a qualitative methodology categorized as a descriptive study. Data collection was carried out through observation, interview sessions, and document analysis involving teachers and students at SDN Larangan Tokol 1 Pamekasan The findings of the study indicate that the implementation of learning process evaluation is conducted systematically and continuously through question and answer activities, daily assignments, group discussions, learning practice, daily tests, as well as the assessment of students’ attitudes and skills. Teachers use various strategies to improve the effectiveness of learning evaluation, such as the use of varied teaching methods, providing motivation, habituation of discipline, utilization of learning media, and the implementation of remedial and enrichment programs.Supporting factors for the effectiveness of learning evaluation include the support of the principal, teacher competence, parental support, and the availability of learning facilities. Meanwhile, the obstacles include differences in students’ learning abilities, lack of motivation among some students, and limited availability of certain learning media.The assessment of the learning process contributes effectively to improving students’ academic achievement, shaping discipline and responsibility character, as well as increasing students’ participation and collaboration in the ongoing learning process. Therefore, learning assessment plays a crucial role in creating an effective learning process and improving student achievement at SDN Larangan Tokol 1 Pamekasan.

The Role of Leadership in the Implementation of Employee Performance Supervision at the Manpower and Transmigration Office at the Regional Manpower Supervisory Agency (UPTD) for Regional Manpower Supervisory Agency (Balai Wasnaker) 1. This study aims to determine the role of leadership in the implementation of employee performance supervision. Effective leadership is an important factor in ensuring that employees perform their duties and responsibilities in accordance with organizational goals and established regulations. The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. Informants were selected based on their involvement in supervision activities and understanding of employee performance management. The results indicate that leadership plays a significant role through direction, coaching, monitoring, and evaluation of employee performance. Employee performance is generally quite good, but supervision has not been optimal due to limited time, diverse tasks, and inconsistent evaluation follow-up. In addition, communication and coordination between leaders and employees influence the effectiveness of supervision. Therefore, the implementation of leadership-supported supervision has a positive impact on employee discipline, responsibility, and work effectiveness, but there is still a need for improvement in the consistency of employee supervision and coaching to achieve optimal organizational performance.

Communication is an important aspect in the development of children aged 5–6 years, especially in supporting their language and social-emotional abilities. This study aims to analyze the influence of effective communication through a play approach in early childhood based on the results of previous research. The method used in this study is a quantitative method by conducting observations, research, and observations on effective communication and a play approach in early childhood education. Data collection techniques were carried out through documentation and literature searches from journals, articles, and relevant scientific references. Data analysis techniques used quantitative descriptive analysis by comparing and summarizing the results of previous research. The results show that the play approach has a significant influence on improving children's effective communication skills, such as the courage to speak, the ability to express opinions, social interaction, cooperation, and self-confidence. In addition, play activities have been proven to be able to create a fun learning atmosphere so that children are more active in interacting with peers and teachers. Thus, the play approach can be an effective strategy in developing the communication skills of children aged 5–6 years.

Transportation plays an important role in supporting community mobility and enhancing socio-economic activities in urban areas. The increasing population growth and community activities in Sorong City have led to a higher demand for transportation modes. This study aims to identify the characteristics of transportation users in Kota Sorong and to analyze the probability of selecting different transportation modes using the Multinomial Logit (MNL) method. A quantitative approach was employed in this research. Questionnaires were distributed to 225 transportation users in Sorong City. The variables analyzed included gender, age, occupation, income, trip purpose, travel frequency, and reasons for choosing a transportation mode. The data were analyzed using multinomial logistic regression with SPSS software. The results indicate that transportation mode choice is influenced not only by socio-economic factors, but also by showed that income, trip purpose, travel frequency, and reasons for choosing the mode significantly influenced transportation mode choice, while gender, age, and occupation did not have significant effects. The probability analysis indicated that private vehicles had the highest probability of selection at 89.63%, followed by online transportation at 9.96%, and conventional motorcycle taxis at 0.41%. These findings imply that socio-economic and travel behavior factors strongly influence transportation mode preferences in Sorong City and may serve as a reference for future urban transportation planning and policy development.

This study investigates the determinants of investment decision-making among the millennial generation in the Indonesian capital market, with a focus on the interaction effects between financial literacy, overconfidence bias, and risk tolerance. Using a quantitative survey approach, data were collected from 320 millennial investors aged 23-40 years who actively participate in the Indonesia Stock Exchange (IDX). Structural Equation Modeling (SEM) was employed to test the proposed hypotheses. The results demonstrate that financial literacy exerts a significant positive effect on investment decisions, while overconfidence bias moderates this relationship by amplifying the tendency to make high-risk investment choices. Risk tolerance was found to play a significant mediating role between financial literacy and actual investment behavior. The interaction effect between overconfidence and risk tolerance reveals that highly overconfident investors with elevated risk tolerance are disproportionately more likely to engage in speculative investment activities. These findings offer practical implications for financial education institutions, capital market regulators, and investment platforms targeting the millennial demographic in Indonesia.