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This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

Islamic boarding schools (pesantren) are no longer viewed solely as religious educational institutions but also as socio-economic entities that play a strategic role in community empowerment and the development of the Islamic economy. The emergence of various pesantren business units, including Islamic cooperatives, Islamic microfinance institutions, agribusinesses, and service enterprises, reflects the transformation of pesantren into productive and economically independent institutions. However, many pesantren continue to face challenges in achieving economic sustainability, including weak governance systems, limited managerial professionalism, inadequate human resources, and excessive dependence on charismatic leadership. This study aims to develop a conceptual model of pesantren business governance based on Islamic governance principles to achieve institutional economic sustainability. Using a qualitative approach and library research method, this study analyzes relevant literature on pesantren economics, Islamic governance, sustainability, and risk management. The findings indicate that sustainable pesantren economic development requires the integration of Islamic governance values, namely amanah (trustworthiness), transparency, justice, and maslahah (public benefit), with modern management systems and comprehensive risk management practices. The study proposes a conceptual governance framework linking pesantren resources, sharia governance, professional management, and risk mitigation as key determinants of economic independence and institutional sustainability. This framework is expected to provide strategic guidance for strengthening pesantren-based economic development in a sustainable and socially beneficial manner.

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.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

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.

Students of the Indonesian School of Jeddah (SIJ) are predominantly categorized as Third Culture Kids (TCK) who face sociocultural challenges and complex health determinants, including a high risk of dental caries and limited character monitoring outside the classroom. This transnational community service program aimed to evaluate the effectiveness of an integrated educational model using audio-visual media through the “Happy Teeth, Bright Smile” campaign and self-monitoring through the “My Adventure Journal” in improving oral health literacy and students’ character behavior. The study employed a Participatory Action Research (PAR) approach with mixed methods involving 155 elementary and junior high school students. Dental knowledge data were analyzed using the Wilcoxon Signed Ranks test, while journal compliance was calculated descriptively using the Grand Mean method and triangulated with content analysis of parental feedback. The results showed that elementary students’ compliance with daily character missions increased by 28.31%, particularly in the discipline dimension. Among junior high school students, multimedia intervention significantly improved clinical preventive knowledge (p < 0.001), with mean scores increasing from 77.00 to 90.20. Parental feedback indicated improvements in self-regulation, responsibility, and self-confidence. The study concludes that optimizing the Tripartite Partnership among university students, schools, and parents is effective in strengthening psychosocial resilience and students’ basic health independence in a transnational environment.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

The empowerment of Micro, Small, and Medium Enterprises (MSMEs) is a strategic effort to enhance the capacity and independence of business actors in supporting sustainable economic development. However, based on data from Rumah BUMN Aceh Utara, out of a total of 413 assisted MSMEs, only 9.16% have successfully upgraded their business status, while 90.84% have not yet done so. This study aims to describe MSME empowerment through the assistance program of Rumah BUMN Aceh Utara and to identify its supporting and inhibiting factors. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation involving Rumah BUMN managers and MSME actors, and were analyzed using the interactive model of Miles and Huberman. The results show that MSME empowerment in Rumah BUMN Aceh Utara is based on Suharto’s theory, which consists of three main approaches, namely empowering through training and mentoring that contributes to the improvement of business actors’ capacities, protecting through business legality facilitation, and supporting through the provision of production facilities, packaging machines, access to capital, promotion, and MSME gallery facilities, although these have not yet been fully optimized. The supporting factors of MSME empowerment include institutional support, technological development, and MSME participation, while the inhibiting factors include limited human resources, limited funding, and low participation of some MSME actors. This study emphasizes the importance of improving the quality of mentoring, optimizing the utilization of facilities, and increasing MSME participation to support the sustainability of empowerment programs.

Background: The elderly are a vulnerable group requiring special attention, particularly regarding degenerative diseases like hypertension. In Melinggih Village, there are around 250 elderly residents, but participation in village activities is very low (only 57 are active). The main issues include limited information on degenerative diseases, a lack of skills in preparing traditional medicine, and weak cadre capacity in designing productive activities. Based on these conditions, this community service program (PKM) was implemented to improve the quality of life, health, independence, and productivity of the elderly, supporting the Indonesia Emas 2045 Vision and SDGs targets. Method: The research team partnered with the elderly group. Implemented solutions included education on degenerative diseases, training in making celery-based herbal drinks using Balinese local wisdom to lower hypertension, cadre mentoring, and elderly gymnastics. The program concluded with a comprehensive evaluation of participants' knowledge and skills. Results: Active activities were structured to increase elderly productivity: 1) Elderly gymnastics, educational activities, and active mentoring were conducted with the PKM team, cadres, and elderly in Melinggih Village regarding hypertension, resulting in increased knowledge and skills in managing elderly hypertension. 2) The elderly learned to make herbal drinks from celery. 3) Health cadres appeared active and collaborated well with the PKM team. Conclusion: Education on degenerative diseases, specifically hypertension, went well, successfully increasing cadres' and the elderly's understanding of their conditions to optimize health awareness. Training on traditional medicine preparation, specifically making celery drinks to lower hypertension, also progressed successfully.

Analyzing the freshwater needs on Landing Platform Dock (LPD) type ships in the Amphibious Unit of Koarmada II, with a focus on the implementation of the Reverse Osmosis (RO) system to supply freshwater at sea. The problem faced is the limited supply of freshwater on ships operating far from external freshwater sources. This study uses a qualitative approach with interviews, observations, and documentation as data collection methods. The results of the study indicate that the RO system can improve the efficiency of freshwater supply, although technical challenges such as maintenance and crew training still need to be addressed. Optimal implementation of the RO system can support the logistical independence of the ship during long-term operations in remote waters. This study is expected to serve as a reference for the development of freshwater supply systems on Indonesian warships.

This study aims to describe the implementation of Islamic school culture in shaping the religious character of students at SMK Islam Insan Mulia. The research employed a descriptive qualitative approach based on interview transcripts with three students from different vocational programs, namely Mechanical Engineering, Accounting, and Culinary Arts. Data were analyzed through data condensation, thematic coding, data presentation, and interpretive conclusion drawing to obtain a comprehensive understanding of students’ experiences. The findings indicate that Islamic school culture is implemented through religious routines, student discipline, teacher guidance, ethical vocational learning, and the development of a clean and orderly school environment. These practices contribute to the formation of religious character, which is reflected in students’ worship awareness, moral responsibility, honesty in learning, discipline, cooperation, and future orientation. The study also identified several challenges, including limited student independence, peer dependence in group assignments, and the gradual development of facilities in a new vocational program. These findings suggest that Islamic school culture needs to be managed consistently through habituation, teacher role modeling, continuous monitoring, and integration with vocational competencies. The study implies that strengthening Islamic school culture can support both religious character formation and vocational readiness among students.

Elderly people are a vulnerable group experiencing declining body functions and an increased risk of degenerative diseases, requiring promotive and preventive efforts to maintain their health. One alternative is the utilization of kitchen spices as herbal drinks because they contain various bioactive compounds that are beneficial for health. However, knowledge among the elderly regarding the benefits and processing methods of herbal ingredients is still limited. This community service activity aimed to improve the knowledge and skills of elderly participants in utilizing kitchen spices as herbal drinks at LKS Payung Besurek Bengkulu City. The method used a participatory approach through educational sessions, interactive discussions, and direct practice in preparing herbal drinks. The results showed high enthusiasm from participants during the activities. Around 85% of participants experienced increased understanding of the health benefits of kitchen spices. Participants were also able to independently prepare herbal drinks using easily available local ingredients. In addition, the activity generated positive social impacts, including improved interaction, increased awareness of healthy lifestyles, and greater independence in maintaining health through natural ingredients. Therefore, this education program is an effective community-based health empowerment strategy for the elderly.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

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.

Non-Communicable Diseases (NCDs) such as Diabetes Mellitus and Gout pose a serious threat to the health of the elderly due to their often asymptomatic nature. Cost barriers hinder the elderly community from accessing laboratory services. This community service activity aims to improve health standards and early detection of NCDs through monitoring blood glucose and uric acid levels in the Generasi Kaleb community of the JKI Injil Kerajaan Church, Semarang. The Participatory Health Screening and Education method used includes health education, screening using the Point of Care Testing (POCT) tool, and personal consultation on the results. The service subjects were 50 elderly respondents. The examination results showed a prevalence of abnormal random blood glucose (GDS) of 8%, 32%, had high uric acid levels with a maximum value of 10.3 mg/dL. This activity successfully transformed the elderly's awareness from subjective perception to awareness based on objective data, and encouraged community independence in managing a healthy lifestyle to prevent further NCD complications. .

Universities are educational institutions that have an important role in addressing various problems in rural areas by motivating, empowering, and broadening the perspectives of local communities. Through community service activities, universities can contribute to improving community skills and encouraging economic independence. This community service program aims to foster an entrepreneurial spirit among female farmers in APK Bandung Village, Selupu Rejang District, through training and assistance in producing pineapple-flavored papaya jam as a value-added agricultural product. The program was conducted in November 2025 and involved one partner, namely the Srikandi Women's Farmers Group (Kelompok Wanita Tani/KWT) 02 of APK Bandung Village. The implementation stages included socialization, product-making demonstrations, mentoring, monitoring, and evaluation activities. These stages were designed to enhance participants’ knowledge and practical skills in processing local agricultural commodities into marketable products. Out of 20 registered members of KWT Srikandi, 17 members attended and actively participated in the program. The results of the evaluation, based on questionnaires distributed to participants, showed that approximately 64.70% of the members demonstrated an entrepreneurial spirit. These findings indicate that the program contributed positively to increasing entrepreneurial awareness and encouraging the development of small-scale rural business opportunities among female farmers.

Multicultural education offers hope in addressing various social tensions that have emerged in recent times, as it is an educational approach that consistently upholds values, beliefs, heterogeneity, plurality, and diversity in all aspects of education. This study aims to describe the implementation of multicultural inclusive learning in developing students’ moral character and to identify the challenges of its implementation at MIN 2 Gunungkidul Yogyakarta. The study employed a qualitative approach with a case study design. Data were collected through observation, interviews, and documentation involving the principal, teachers, and students as sources of information. The data were analyzed through data collection, data reduction, data display, and conclusion drawing or verification. The findings show that multicultural inclusive learning was implemented through the habituation of the 5S values (smiling, greeting, addressing, politeness, and courtesy), inclusive classroom arrangement for students with special needs, and the strengthening of discipline, responsibility, independence, care, and religious activities within the madrasah environment. These practices contributed to a warmer learning atmosphere, acceptance of differences, and social interaction between regular students and students with special needs. The main challenges included the limited availability of special assistant teachers, teachers’ limited competence in handling students with special needs, and insufficient inclusive learning facilities

Stress in older adults needs attention because it can negatively affect physical, emotional, and social well-being, as well as overall quality of life. Elderly individuals living in social welfare institutions are particularly vulnerable to stress due to environmental changes, limited family involvement, loneliness, daily routines, and reduced independence. This study aimed to determine the effect of art painting group activity therapy on stress levels among older adults at Budi Mulia 2 Cengkareng Social Welfare Home. A quantitative pre-experimental study with a one-group pretest-posttest design was conducted involving 33 participants selected through total sampling. Stress levels were measured using the DASS-21 stress subscale. The intervention consisted of four art painting sessions lasting 30–45 minutes each. Data were analyzed using the Wilcoxon test. The mean stress score decreased from 22.18 before the intervention to 15.94 after the intervention. The Wilcoxon test showed a significant difference (p = 0.000), indicating that art painting group activity therapy effectively reduced stress levels among older adults.