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This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

Background: The use of smartphones among teenagers is increasing greatly among teenagers, especially in high school students, who are not only studying but also entering the world of industry. The definition of cell phone addiction or in other terms is smartphone addiction is one of the common forms of technology addiction. Smartphones are devices that can help someone establish broad social relationships via the internet and web technology. The aim of this research is to determine the level of addiction among teenagers using smartphones. Methods: This research uses a descriptive method with a quantitative approach. The sample in this research was 374 teenage students at SMK N 1 Denpasar. The measuring tool in this research uses a questionnaire in the form of a goggle form which is then processed using computer-based analysis software, namely SPSS, with a descriptive method. Results: In the research results, the number obtained from filling out the questionnaire was 374 respondents, with the age category found that most were in the 17-25 year old age category (late teens), namely 58% and in the gender category, the majority were male, namely 74.5%. Meanwhile, in the major category, the majority of categories were multimedia majors, 33.1%. Conclusion:  Based on research, most respondents have a level of addiction to using smartphones.

This community empowerment activity was carried out in Kelungkung Village, Batulanteh District, Sumbawa Regency. Based on the results of the activity community service activities with the theme “Google My Business Assistance Training and Sahabat UMKM to Improve Marketing in the Digital Age for Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency. Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency” that have been carried out, can be concluded as follows: 1) Participants already have additional marketing through online media and how to use it to market the products of small and medium products in Kelungkung Village through Google My Business and Sahabat UMKM. 2) The participants of small and medium business actors get a method of management techniques on how to marketing products through online media. Small and medium business owners in Kelungkung Village know how to do simple bookkeeping

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry. 

This research aims to examine how to optimize the learning management system (LMS) to support cadets' teaching and learning activities at the Naval Academy. It investigates the issues and analyzes the problems and constraints related to LMS learning. This research employs a qualitative methodology. E-learning (Smart class) has been developed to support all teaching and learning activities for cadets within the scope of the Naval Academy. One of its supporting components is an Electronic Learning application with a web-based Learning Management System, which serves as the software used by educators in universities and schools as an online learning medium based on the Internet. This application aids lecturers/instructors in learning and facilitates information sharing through virtual classrooms, allowing cadets to access materials within a specified timeframe. This Learning Management System assists both lecturers and cadets in conducting their online classes, enabling virtual interactions for discussions, solving questions both online and offline, and accessing materials available in cadets’ classrooms. The LMS model significantly supports the teaching and learning activities at the Naval Academy. Cadets can access it anytime and anywhere with just an internet connection and a laptop or computer.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

This study aims to analyze teachers' and students' responses to critical thinking skills in biology learning at SMA Negeri 3 Pekanbaru. The research employed a descriptive qualitative method using observation, interviews, and documentation. The subjects were 11th-grade students and biology teachers. The results indicate that the evaluation process conducted by teachers was inconsistent. Essay-based evaluations were deemed effective in measuring critical thinking skills, although not always based on specific indicators. Most students assessed critical thinking questions as moderately difficult, with their evaluation results categorized as high. However, a gap in students' understanding was identified, requiring further attention. This study recommends the systematic use of critical thinking indicators to better support the development of students' critical thinking skills.

This study explores digital marketing strategies employed by Small and Medium Enterprises (SMEs) to enhance customer engagement in an increasingly competitive business environment. By leveraging tools such as social media, email marketing, content marketing, and search engine optimization (SEO), SMEs can establish stronger connections with their target audience. The research highlights key practices, including personalized communication, interactive content, and data-driven decision-making, which contribute to customer loyalty and retention. Furthermore, challenges faced by SMEs, such as limited budgets and technological expertise, are discussed alongside potential solutions. The findings provide actionable insights for SMEs to optimize their digital marketing efforts and foster long-term customer relationships.  

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

This study aims to analyze how business model innovation and organizational structure play a role in increasing creativity in Small and Medium Enterprises (SMEs) through the Open Innovation approach. The research method used is qualitative with a case study approach on several SMEs that apply the principle of open innovation. The results show that the flexibility of organizational structure and the adoption of innovative business models are key to creating a sustainable innovative ecosystem. This study also underlines the importance of external collaboration, business model adaptability, and leadership that supports creativity. These findings provide practical implications for the development of SME policies and strategies in the digital economy era.  

E-commerce has become one of the significant innovations in the world of trade, offering various benefits for consumers and businesses, especially Micro, Small and Medium Enterprises (MSMEs). This research aims to explore the benefits and limitations of e-commerce for both parties. For consumers, e-commerce provides the flexibility to shop 24 hours a day without location restrictions, reduces the need for travel, and provides quick access to product information. Consumers can also enjoy a wider selection of products, competitive prices, and services such as virtual auctions and fast delivery. These advantages open up opportunities for consumers from various economic circles to obtain the desired products more easily.  On the other hand, entrepreneurs, especially MSMEs, benefit from operational cost efficiencies, the ability to reach global markets, and the potential for specialized business success. However, there are some limitations, such as lack of security, risk of fraud, and imperfections in the visualization of products offered online. Entrepreneurs also face challenges in managing websites, intense price competition, and legal uncertainty regarding online transactions. Nevertheless, the use of e-commerce continues to grow, supported by the increasing number of internet users and technological advances. The results of this study show that although e-commerce has constraints, the advantages it offers, in terms of efficiency, market reach, and ease of access, far outweigh its limitations. Therefore, optimal utilization of e-commerce can drive economic growth, improve the competitiveness of MSMEs, and expand consumer access to products and services in the digital era.  

SMA Negeri 12 Semarang City has religious diversity, namely 1) Islam; 2) Christianity; and 3) Catholicism, making the school one of the targets of the National Medium-Term Development Plan 2024 to increase the index of harmony between religious communities through education. The focus and purpose of the research is to describe in detail the implementation of moderation of religious life in SMA Negeri 12 Semarang City. This research uses a qualitative approach with descriptive methods. The researcher had a role in collecting data by using observation, interview, and documentation methods. This research uses an interactive model data analysis technique which then uses source and technique triangulation for validity. The results showed that the implementation of moderation in SMA Negeri 12 Semarang City has been carried out well, this can be seen from the achievement of moderation indicators, namely 1) National Commitment of the Pancasila Student Profile Strengthening Project (P5), Pancasila Education (PP) learning, Religious learning, flag ceremony and character camp; 2) Tolerance of P5, Religious and PP learning, Healthy School Movement programme, and Child Friendly Education Unit; 3) Anti-violence of P5 and punitive measures in the form of warnings, advice, point deductions, and mediation with the result that cases that cannot be handled are expelled from school; 4) Local Cultural Accommodation of P5 and extracurricular activities in the form of traditional dance.

People's mining activities in Gamey Village, Uwapa District, Nabire Regency, Central Papua Province are carried out to meet daily needs and improve the welfare of the local community. This mining activity is based on alluvial deposit conditions and is applied for mining sediments on the surface and using alcon machines. for high pressure water spray. This community mining activity is divided into several stages starting from preparation of mining land, processing and production processes as well as selling gold products for sale. This research aims to examine the gold processing used by small-scale miners in Uwapa District, Gamey Village, and its impact on the environment and public health. The main focus of this research is on the use of the sluice box method, which is the gold processing technique most commonly used by local communities. This method was chosen for its simplicity and low cost, although the gold recovery efficiency varies between 50-70%. Additionally, this research evaluates alternative technologies such as shake tables and centrifuges that can increase gold recovery efficiency and be more environmentally friendly. The research results show that the implementation of alternative technology requires training, procurement of adequate equipment and infrastructure as well as ongoing monitoring. By adopting better technology, it is hoped that gold mining activities in Gamey Village can run more productively and sustainably, improving community welfare without damaging the environment.