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This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

Advances in information technology increasingly require communities to adapt to digital communication tools, particularly email, which functions as a key digital identity for account registration, information exchange, and online transactions. Despite its importance, digital literacy remains limited among the general public, especially rural housewives, many of whom lack awareness of the need for email accounts, have limited operational skills, and are vulnerable to cyber risks such as phishing and data theft. To address this issue, a workshop entitled “Fundamentals of Using Gmail and Account Security” was conducted for the PKK women’s group in Jompo Kulon Village to improve basic digital skills and promote safe online practices. The program aimed to introduce the functions and benefits of email, assist participants in independently creating Gmail accounts, provide knowledge on securing accounts through two-factor authentication, and train participants to send and receive emails. The workshop was delivered through an interactive face-to-face approach combining short presentations and hands-on practice using participants’ mobile devices. Initial sessions explained email as a digital identity, followed by guided account creation and security setup. The final session focused on practicing email communication to reinforce understanding. The results showed high participant engagement, with most participants successfully creating Gmail accounts, understanding essential digital security concepts, and demonstrating basic email usage skills. Overall, the activity increased awareness of personal data protection and is expected to serve as an initial step in strengthening digital literacy among women, enabling them to better adapt to ongoing technological developments.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

Diabetes mellitus is a metabolic disorder characterized by chronic hyperglycemia which can lead to serious complications if not properly managed. This community service activity aimed to increase public knowledge regarding diabetes mellitus and its prevention among residents of Rejomulyo Village, Jati Agung District, South Lampung. The method used was health education through lectures supported by leaflets and blood glucose screening, followed by evaluation using pre-test and post-test. A total of 25 community members participated in this activity. The results showed a significant improvement in participants’ knowledge after the educational intervention. Pre-test results indicated limited understanding of blood glucose control and dietary management, while post-test results showed increased knowledge levels in both aspects. This activity demonstrates that health education is effective in improving community awareness and knowledge regarding diabetes mellitus prevention and management. This educational program is effective in increasing the knowledge of the people of Rejomulyo Village, Jati Agung District, South Lampung Regency regarding diabetes mellitus.

Zakat Fitrah is one of the obligations in Islam aimed at purifying the soul and strengthening social solidarity among Muslims. This study aims to analyze the level of public awareness in paying Zakat Fitrah in RT 05, Ngolorog Hamlet, Mojopuro Village, Jatiroto Subdistrict, Wonogiri Regency. The method used includes in-depth interviews with community leaders and field observations. The results show that residents have a high level of awareness regarding the obligation of Zakat Fitrah, yet there are still obstacles such as a lack of understanding of the procedures for payment and distribution. Factors such as education, income, and socialization by religious leaders play a significant role in enhancing awareness. The conclusion of this study recommends improving educational programs and zakat campaigns by the village government and religious institutions to encourage better compliance, thereby contributing to social welfare in the area. This research is expected to serve as a reference for developing zakat programs in rural regions.

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

The quality of human resources is a fundamental pillar of a country’s development, and education plays a crucial role in shaping this quality. Education not only provides knowledge and skills but also builds attitudes, values, and competencies that enable individuals to contribute effectively to social and economic development. This study aims to examine how education can enhance human growth and improve the overall quality of human resources. The research employs a descriptive quantitative method by distributing questionnaires to thirty members of the general public. The collected data were analyzed using descriptive statistical techniques to identify community perceptions regarding the importance of education in human development. The results show that the majority of respondents strongly believe that education has a significant positive impact on human growth. Education is perceived as an essential tool for improving critical thinking abilities, increasing productivity, and fostering awareness of the importance of active participation in national development processes. Furthermore, respondents indicated that education contributes to the development of discipline, creativity, and adaptability, which are necessary to face global challenges and technological changes. Education also plays an important role in reducing social inequality by providing equal opportunities for individuals to improve their quality of life. Overall, these findings confirm that improving the quality of education should be a top priority in national development strategies. High-quality education is essential to produce competitive, innovative, and superior human resources that can significantly contribute to sustainable national progress.

This article discusses the application of service learning as an educational approach that supports the preservation of cultural heritage and the strengthening of sustainable tourism in Batu Caves, Kuala Lumpur, Malaysia. As one of the most important Hindu temple complexes in Southeast Asia, Batu Caves has become a symbol of cultural diversity and interreligious harmony. However, increased tourism activity has brought about various problems, such as environmental pollution, waste management issues, and the erosion of cultural values among visitors. To address these challenges, service-learning programs integrate academic theory with direct participation in the community, allowing students to actively engage in environmental conservation, cultural documentation, and the development of public education initiatives. Thru collaboration with temple managers, local communities, and tourists, students applied management concepts in real-world situations, including cleaning activities, maintaining tourist areas, developing educational materials on eco-tourism, and preserving traditional rituals thru cultural archiving. The implementation of this service learning not only enriches students' learning experiences but also raises public awareness about the importance of preserving Batu Caves as a sustainable cultural heritage site. Overall, this project demonstrates that service learning is a transformative pedagogical approach that connects academic goals with community development and cultivates future leaders who are socially responsible and culturally sensitive.

The development of Islamic banking in Indonesia faces challenges in attracting customers, especially younger generations who are more familiar with digital technology. Digital marketing has become an important strategy for reaching a wider market segment through social media, websites, and mobile applications. This study uses a literature review method to analyze the effectiveness of digital marketing in increasing customer interest in Islamic banking. The results of the study show that educational, interactive, and transparent digital marketing can increase customer awareness, trust, and emotional attachment to Islamic products. The factors for the success of this strategy include content quality, ease of access to digital services, content segmentation according to customer profiles, and multichannel communication integration. However, the effectiveness of digital marketing is still limited by the scarcity of educational content, human resource capacity, and the level of digital literacy among the public. This study concludes that optimizing creative, personalized, and educational digital marketing strategies is key for Islamic banking to increase customer interest and loyalty.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Nutritional problems in toddlers remain a public health challenge in Indonesia, including in Tarakan City, North Kalimantan. The 2018 Basic Health Research (Riskesdas) data shows a high prevalence of malnutrition, severe malnutrition, and stunting in toddlers, with data showing that based on the body weight index (BB/A) the prevalence of malnourished toddlers is 3.9% while 13.8% of toddlers are undernourished. Based on the height-for-age (H/A) index, there are 11.5% of toddlers with very short nutritional status and 19.3% of toddlers with stunted nutritional status. Meanwhile, based on the weight-for-height (BB/H) index, the proportion of very wasted children is 3.5%, undernourished children are 6.7%, and overweight children are 8% (Riskesdas, 2018). Because of these problems, early nutrition education efforts are needed. This community service activity aims to increase the knowledge of toddler mothers about the importance of balanced nutrition for children, especially through the use of UHT milk as a nutritional supplement, as well as strengthening the role of integrated health posts (Posyandu) in monitoring child growth and development. Thus, this community service activity contributes to raising public awareness of the importance of meeting toddler nutritional needs and is expected to support government programs to reduce the prevalence of stunting in Tarakan City.

Food safety is crucial for public health, particularly in rural areas with limited access to information and food additive (BTP) detection tools. The PKK group in Borisallo Village faces challenges due to low awareness about the dangers of BTP such as formalin, borax, Rhodamin B, methanol yellow, and synthetic sweeteners, as well as limited skills in detecting these substances. This Community Service (PKM) program aims to enhance the knowledge and skills of PKK members through education and training on natural BTP detection and food processing. Methods include counseling, demonstrations using organoleptic and household tests, and practicing with natural alternatives for preservatives, sweeteners, and food colorings. Results showed a significant increase in participants' understanding and detection ability, as seen in the pretest and posttest evaluations. The provision of portable stoves and pans also ensures sustainability of the activities. This program strengthens the PKK's role in food safety supervision at the village level and suggests further training, additional detection tools, and more collaboration with health centers and local governments to sustain the initiative.

Malaria remains a significant health issue in the coastal areas of Yapen Islands Regency, particularly among children who are at high risk of morbidity and mortality. To address this, a community empowerment and mentoring activity was conducted in Kampung Turu, the service area of Serui Kota Health Center, with the aim of increasing knowledge and practices related to malaria prevention through a community-based education approach. The program involved 60 respondents and was carried out in three stages: preparation, implementation, and monitoring and evaluation. The interventions included malaria education, demonstrations on the use of insecticide-treated bed nets, environmental management, and training community health workers as education agents. Pre–post test evaluations showed an improvement in community knowledge and awareness regarding malaria prevention in children. The community empowerment approach was proven effective in promoting positive behavioral changes and enhancing the capacity of parents and health workers to carry out sustainable malaria prevention efforts. This program is expected to serve as a model for public health interventions in coastal areas aimed at reducing the risk of malaria in children.  

This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.  

This study aims to analyze the use of Instagram as a medium for language development in the correct use of the preposition "di" according to the guidelines of Ejaan yang Disempurnakan (EYD) edition V. Although the Indonesian language has clear writing rules, inaccuracies in the use of the preposition "di" are still frequently found in both print and digital media. One of the contributing factors is the low level of public understanding of these rules. Therefore, language development through Instagram is considered an effective way to raise awareness and improve understanding among the public. This research employs a descriptive qualitative approach, collecting data through Instagram’s polling feature, which allows the researcher to measure audience understanding of the correct usage of "di". The results show an increase in audience comprehension after receiving explanations regarding the correct usage, although many respondents still showed inaccuracies in the use of "di". Therefore, a broader and more sustained language development effort via social media is needed to enhance public awareness of correct prepositional writing. This research is expected to serve as a foundation for the development of more interactive and practical language development strategies, especially in the context of social media. Keywords: 

This study aims to understand the meaning of halal lifestyle for Generation Z Muslim consumers in East Java through a phenomenological approach. In recent years, the concept of halal lifestyle is no longer limited to food and beverage consumption, but has expanded to include fashion, skincare, digital services, and even social media interactions. Generation Z, as digital natives, interprets halal not only as a religious rule, but also as an identity, a social trend, and a form of self-actualization. This study integrates the results of previous empirical studies that show that halal awareness, religious education, marketing strategies, and the influence of public figures play a significant role in shaping halal behavior among the younger generation. The results of the literature review indicate that Generation Z in East Java experiences complex dynamics in adopting a halal lifestyle, ranging from identity dilemmas, ethical challenges, to the influence of local culture. This phenomenological study confirms that halal lifestyle is a multidimensional phenomenon influenced by spiritual values, consumption rationality, and digital interactions. These findings are expected to provide a conceptual contribution to the study of Muslim consumer behavior and form the basis for developing a halal industry that is more adaptive to the characteristics of the younger generation..

The increasing public awareness of global environmental issues has encouraged the emergence of the green consumerism trend, or environmentally friendly consumption behavior, across various segments of society. This shift in consumption patterns occurs in response to growing environmental sustainability challenges and climate change, which demand consumers to be more responsible in selecting, using, and disposing of products. Consumers no longer consider only price and quality, but also the environmental impact of the products they consume. This study aims to analyze the concept of green consumers, identify the factors influencing green consumption behavior, and examine its implications for the modern business environment. The research method employed is a literature study (library research) using a qualitative descriptive approach, reviewing various sources such as scientific journals, books, research reports, and recent publications relevant to the topic of green consumerism. The results indicate that environmental awareness, sustainable lifestyle values, concern for ecological impacts, as well as social influence and digital media, are the main factors shaping green consumer behavior. Furthermore, the study finds that companies capable of adapting to the green consumption trend through eco-friendly product innovation, sustainable business practices, and the implementation of corporate social responsibility will gain a positive corporate image, increase consumer trust, and create competitive advantages in an increasingly environmentally conscious market.

The rapid development of information and communication technology has transformed the way people access information, interact, and live their daily lives. In this regard, students from the Mathematics Education Study Program at the State Islamic University of North Sumatra conducted "Smart Socialization" during a community service activity in Jaharun A Village, Galang District. The main objective of this community service activity was to increase awareness and understanding among residents of Jaharun A Village, Galang District, regarding the importance of digital literacy in facing the challenges of AI-based disinformation on social media. The implementation methods included initial observation, outreach, and interviews. The results of this activity indicated high community enthusiasm, active participation, and a better understanding of how to use social media wisely and responsibly. This activity successfully built critical public awareness of the importance of verifying information before sharing it and increased local community preparedness for the complex digital information era. This activity is expected to become a model for applicable and sustainable digital literacy education in rural areas.