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This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

Language errors in public spaces are still frequently found in various media, such as signboards, banners, billboards, and posters. This phenomenon not only indicates a deviation from standard Indonesian language rules but also has the potential to influence how people understand and use language. This study aims to describe the forms of language errors in public spaces, analyze them from a critical linguistic perspective, and identify their implications for public literacy. The method used is descriptive qualitative research with a critical linguistic analysis approach. Data in the form of examples of language use in public spaces are analyzed based on aspects of spelling, diction, and sentence structure, then interpreted in relation to the social practices and ideologies that underlie them. The results of the study indicate that the dominant language errors include spelling errors, inappropriate word choice, and the use of ineffective sentence structures. From a critical linguistic perspective, these errors are not only caused by a lack of mastery of language rules but are also influenced by social habits, the reproduction of deviant language practices, and the tendency to use foreign languages ​​to construct a certain image. These findings indicate that repeated exposure to language that does not conform to rules can affect the quality of public literacy. Therefore, it is necessary to strengthen critical literacy and increase language awareness so that society is able to use and evaluate language more appropriately and responsibly.

The phenomenon of infinite scrolling in digital media reflects a fundamental shift in how modern individuals experience spirituality in the digital era. The continuous flow of information creates new spaces for the search for meaning, including the human relationship with the Divine, while simultaneously introducing challenges in the form of constant distraction that disrupts deep reflection. This study aims to analyze how infinite scrolling contributes to a crisis of spiritual awareness and how digital technology functions as an ambivalent space between distraction and reflection. The research employs a descriptive qualitative method with a library research approach, using relevant academic literature and religious documents. The findings indicate that intensive digital engagement reduces opportunities for contemplation, weakens reflective capacity, and produces shallow and fragmented spiritual experiences. However, digital technology also provides broad access to spiritual resources that can be used constructively. This study concludes that the crisis of spiritual awareness in the digital era is influenced not only by individual factors but also by technological structures shaping human attention. Therefore, digital literacy that includes ethical and spiritual dimensions is essential to ensure technology supports the search for meaning.  

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This literature review analyzes the impact of data privacy issues on consumer usage intention in Indonesian e-commerce platforms. The study aims to map privacy threats and understand the phenomenon of the privacy paradox in the context of digital retail. Using a literature review method, this study synthesized findings from international journals published in the last five years from Scopus, Web of Science, and Google Scholar databases. The results show that excessive data collection, unauthorized secondary use, and data breaches significantly increase consumer privacy concerns. However, the research also confirms a privacy paradox, where consumers willingly share personal data to gain shopping convenience and promotions. The findings highlight that strong brand trust and a seamless user experience can effectively mitigate these privacy fears. Practically, this study recommends that e-commerce companies implement the Privacy by Design framework, utilize dynamic passwords (OTP), and provide transparent privacy settings as a competitive marketing advantage. Future research should explore specific regional demographics and the direct impact of new technologies like AI chatbots on consumer security perceptions.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

The phenomenon of university students simultaneously undertaking academic studies and employment has become increasingly common, creating unique challenges in balancing work responsibilities and academic obligations. This study aims to examine the effects of job demands and time management on academic performance, with academic self-efficacy serving as a mediating variable among undergraduate and postgraduate students who work while pursuing higher education. The research employed a quantitative approach using a causal research design. Data were collected through an online questionnaire administered to 50 working students selected through purposive sampling. The study measured four variables, namely job demands, time management, academic self-efficacy, and academic performance. Data were analyzed using multiple regression analysis, Baron and Kenny’s causal steps approach, and the Sobel test to examine mediation effects. The findings reveal that time management has a positive and significant effect on both academic self-efficacy and academic performance. Academic self-efficacy also demonstrates a positive and significant influence on academic performance and emerges as the strongest predictor in the model. In contrast, job demands do not significantly affect either academic self-efficacy or academic performance. Furthermore, academic self-efficacy does not mediate the relationship between job demands and academic performance. However, academic self-efficacy fully mediates the relationship between time management and academic performance, indicating that effective time management enhances students’ confidence in their academic abilities, which subsequently improves their academic outcomes. These findings highlight the importance of strengthening time management skills and academic self-efficacy to support the academic success of working students in higher education institutions.

The shift in the structure of modern society's economy from an agrarian base to a service- and expertise-based one has given rise to new forms of income, namely salaries, wages, and professional honorariums, which are not explicitly regulated in classical zakat fiqh. This phenomenon has generated the discourse on professional zakat (zakat profesi) as one of the central issues in contemporary fiqh muamalah. This article aims to analyze the legal basis, the methods for determining nisab and haul, and the map of scholarly disagreement (ikhtilaf) regarding professional zakat, while also examining its relevance to the objective of social justice in Islam. This study employs a qualitative method with a normative-juridical approach through library research, examining the Qur'an, hadith, legal maxims (qawa'id fiqhiyyah), fatwas of religious institutions, and journal articles published within the last five years. The findings show that the majority of contemporary scholars, including Yusuf al-Qardhawi, obligate professional zakat based on the general implication of zakat verses and the method of analogical reasoning (qiyas), likening it to the zakat on gold and silver in terms of nisab (equivalent to 85 grams of gold, at a rate of 2.5%) or to agricultural zakat in terms of the timing of payment. However, some scholars, particularly those adhering to the principle of tauqifiyyah in worship, reject the obligation of professional zakat as a distinct category because it lacks explicit textual basis. This disagreement reflects the methodological tension between textual and contextual approaches in legal reasoning (istinbath al-ahkam), while also demonstrating the flexibility of Islamic fiqh in responding to socio-economic dynamics without abandoning the fundamental principles of sharia. Keywords: Professional Zakat, Contemporary Fiqh, Qiyas, Nisab And Haul, Scholarly Disagreement.

Human rights are fundamental rights inherent to every individual from birth and are guaranteed under statutory laws and regulations. These rights are universal in nature, inherent to every person, and must be respected, protected, and fulfilled by the state as well as all elements of society. However, in practice, various conditions continue to trigger human rights violations committed by both individuals and state officials. This phenomenon indicates that the protection of human rights still faces numerous challenges in its implementation. This study aims to examine the relationship between law enforcement officers and civilians, determine the extent to which the actions of law enforcement officers can be categorized as human rights violations, and analyze the mechanisms of oversight and accountability in handling cases of human rights violations. This study employed a qualitative approach using a case study method to obtain an in-depth understanding of the phenomenon under investigation. The data were analyzed descriptively to illustrate the relationship between law enforcement officers and civilians within the context of human rights protection. The findings reveal that power asymmetry is one of the main factors contributing to the abuse of authority by law enforcement officers. This condition subsequently increases the potential for human rights violations and underscores the importance of effective oversight and accountability in ensuring that law enforcement officers perform their duties and exercise their authority in accordance with applicable legal provisions.

The presence of street vendors in urban areas is a social phenomenon that is inseparable from the economic dynamics of urban communities. On the one hand, street vendors provide an alternative source of livelihood for people in the informal sector; on the other hand, their presence is often seen as disrupting public order, urban aesthetics, and the function of public spaces. This situation gives rise to social conflict between local governments—as the authorities responsible for urban planning—and street vendors who are defending their economic space. This study aims to analyze the dynamics of social conflict in the process of regulating street vendors in urban areas and to identify the factors influencing the emergence of public resistance to regulation policies. The study employs a qualitative approach using descriptive methods. Data were collected through observation, interviews, and document analysis. The research findings indicate that social conflicts arising from street vendor regulation are influenced by conflicting interests between the government and vendors, poor policy communication, limited relocation space, and economic factors affecting urban communities. Repressive enforcement measures tend to provoke social resistance, whereas dialogic and participatory approaches are more effective in reducing conflict. This study emphasizes that the management of street vendors cannot be understood solely as a matter of urban order, but also involves aspects of social justice and the community’s right to sustain their economic livelihoods.

The rapid expansion of social media has intensified the phenomenon of Fear of Missing Out (FOMO), a form of anxiety arising from the perception that others are experiencing more rewarding lives. With more than 5.17 billion active social media users worldwide in 2024, including Indonesians who spend over three hours daily on social media, FOMO has become an increasingly prevalent psychological and social issue. This study employs a qualitative approach using a systematic literature review to examine the relationship between social media use, FOMO, and psychological well-being, while exploring its spiritual dimensions from an Islamic perspective. The analysis draws on Social Comparison Theory, Self-Determination Theory, and Islamic psychospiritual concepts, particularly qana'ah (contentment) as articulated by Ibn Qayyim al-Jawziyyah. The findings indicate that FOMO is strongly influenced by social comparison, declining self-esteem, and compulsive engagement with digital platforms, all of which contradict Islamic values such as qana'ah, tawakkul (reliance on God), shukr (gratitude), and zuhd (detachment from excessive worldly attachment). The study argues that FOMO should be understood not only as a psychological problem but also as a spiritual challenge resulting from the erosion of inner contentment. To address this issue, the study proposes integrating evidence-based digital well-being strategies with Islamic spiritual practices, including mindful dhikr, structured digital detox, and gratitude cultivation. This research contributes to the growing field of Islamic digital psychology by offering an integrative framework for promoting psychological resilience and spiritual well-being in Muslim communities.

Conflict is an inevitable phenomenon in educational environments due to differences in characteristics, interests, perceptions, and goals among school members. If not managed properly, conflict can disrupt the learning process, weaken social relationships, and negatively affect educational quality. This study aims to analyze the role of collaborative conflict management in improving the quality of education in madrasahs and schools. The research employed a qualitative approach using a library research method by reviewing various books, scientific journals, and relevant literature related to conflict management and education. The findings indicate that collaborative conflict management, implemented through effective communication, deliberation, discussion, negotiation, and cooperation, can facilitate constructive and sustainable conflict resolution. Furthermore, the application of collaborative conflict management contributes to strengthening cooperation among school members, creating a harmonious and conducive learning environment, and improving teacher performance as well as student learning outcomes. School principals play a strategic role as mediators and facilitators in guiding conflict resolution processes fairly and participatively. Therefore, collaborative conflict management can serve as an effective strategy for enhancing educational quality and fostering a positive educational climate in madrasahs and schools.

The development and performance of high-strength, environmentally friendly, and renewable nunang fiber (Cordia dichotoma)-reinforced polyester composites continue to be refined to achieve optimal performance. This study characterizes the key properties of nunang fiber-reinforced polyester composites with carbon powder fillers. The polyester composites were fabricated using a hot-press method with a nunang fiber volume fraction of 20% (by weight) and varying carbon powder content from 0–10% (by weight). The results of the investigation show that the tensile and bending strengths of the composites increase with increasing carbon powder content up to 2.5%. However, adding carbon powder filler up to 10% to the polyester–nunang fiber composites reduces their tensile and bending strengths. A different trend is observed for the impact toughness of the composites, which increases up to a carbon powder content of 5% and decreases when the carbon powder content reaches 10%. This phenomenon is attributed to the ability to form an optimal fiber-matrix interface between the nunang fibers and the polyester–carbon powder matrix. SEM morphological observations confirmed fiber pull-out failure and matrix failure due to the high stiffness caused by the presence of the carbon powder filler.

This study aims to determine the effect of career development and compensation on employee turnover intention at PT X  Merak–Cilegon. The phenomenon of high turnover intention among employees at the Operator/Clerk/Technician to Supervisor levels has highlighted the need to investigate the factors influencing employees' intentions to leave the company. Career development and compensation were selected as the independent variables because the results of the preliminary survey indicated that these factors were the most dominant determinants affecting turnover intention This study employed a quantitative research method with a survey approach. The population consisted of employees of PT X at the Operator/Clerk/Technician to Supervisor levels. The sampling technique used was proportional random sampling, resulting in a sample of 170 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results of the study indicate that career development has a negative and significant effect on turnover intention. Compensation also has a negative and significant effect on turnover intention. Simultaneously, career development and compensation have a significant effect on employee turnover intention. These findings suggest that the better the career development opportunities provided by the company and the fairer and more adequate the compensation received by employees, the lower the level of employee turnover intention.

This study aims to analyze the internalization of Islamic developmental psychology values through the Qur'an memorization (Tahfidz Al-Qur'an) program in shaping the character of middle adolescents aged 13–17 years in the digital era at Al Hayya Orphanage Foundation, Depok. Adolescence is a transitional stage characterized by significant physical, emotional, social, and spiritual changes. In the digital era, adolescents face various challenges, such as social media addiction, cyberbullying, declining social interaction, and moral degradation, all of which may affect character development. Therefore, strengthening character education based on Islamic values has become increasingly important. This research employed a qualitative approach using a case study method to gain an in-depth understanding of the phenomenon under investigation. Data were collected through observation, in-depth interviews, and documentation involving orphanage caregivers, Tahfidz instructors, and students at Al Hayya Orphanage Foundation, Depok. The findings indicate that the Tahfidz program plays a positive role in character formation through habituation, role modeling, spiritual guidance, and a supportive religious environment. From the cognitive perspective, students demonstrated improvements in discipline, concentration, responsibility, and self-regulation. Emotionally, they became more patient, better able to control their emotions, and experienced inner peace through intensive engagement with the Qur'an. Socially, the program fostered attitudes of mutual assistance, respect, empathy, and stronger social relationships among students.This study reveals that the Tahfidz program serves not only as a means of memorizing the Qur'an but also as an effective medium for internalizing the values of Islamic developmental psychology and fostering Qur'anic character among adolescents in facing the challenges of the digital era.  

The phenomenon of Generation Z’s political electability in the 2024 Legislative Election reflects a shift in patterns of political representation at the local level. The success of Generation Z candidates in securing legislative seats in Jambi City has become a noteworthy phenomenon, particularly amid the dominance of politicians from older generations. This study aims to analyze the political personal branding strategies employed by Generation Z candidates in building their electability in the 2024 Legislative Election in Jambi City. The research adopts a qualitative approach, with data collected through interviews, documentation, and literature review. The analysis is based on Peter Montoya’s Personal Branding theory, which consists of specialization, Leadership, Personality, Distinctiveness, visibility, unity, persistence, and goodwill. The findings reveal that the electability of Generation Z candidates is influenced not only by their young age or social media presence but also by their ability to establish social closeness with the community, maintain consistency in political behavior, engage in intensive interpersonal communication, and actively participate in social and community activities. Personal branding strategies that are developed consistently and sustainably have proven effective in fostering public trust and strengthening political legitimacy at the local level. The study concludes that political personal branding is one of the key factors contributing to the electability of Generation Z candidates in the 2024 Legislative Election in Jambi City.

This study examines the influence of career adaptability and intrinsic motivation on the work readiness of Generation Z in Tasikmalaya Regency. The research is motivated by high unemployment rates and the rising phenomenon of youth in the NEET category, indicating low post-pandemic workplace preparedness. Employing a quantitative survey method, data were gathered from 100 Gen Z respondents (aged 16–31) using Likert-scale questionnaires through purposive sampling, and subsequently analyzed via multiple linear regression using SPSS 31.The partial test results indicate that career adaptability has a positive and significant effect on work readiness (t = 3.984; p = 0.000), as does intrinsic motivation (t = 4.751; p = 0.000$). Simultaneously, both variables significantly impact work readiness (F = 122.363; p = 0.000). The coefficient of determination demonstrates that these two factors contribute 71.6% to work readiness, while the remaining 28.4% stems from external variables. This research concludes that strengthening internal motivation and adaptive capacity is crucial for Gen Z's competitiveness, thereby requiring intensive attention from the local government, academic sector, and all relevant institutions located in the region.

Background: Hepatocellular Carcinoma (HCC) is an abnormal cell growth in the liver characterized by increased number of dividing liver cells accompanied by malignant transformation. A common paraneoplastic phenomenon in HCC patients is hypoglycemia, which arises due to hepatic dysfunction impairing gluconeogenesis and glycogenolysis, as well as tumor-mediated IGF-II production. This condition causes hypoglycemia as a primary nursing problem requiring comprehensive nursing care. Objective: To describe the nursing care process for a patient with HCC focusing on blood glucose instability management and knowledge deficit intervention. Methods: This study used a descriptive qualitative method through a case study approach. Data were collected through interview, observation, documentation study, and literature review. Results: Two nursing diagnoses were identified: blood glucose instability related to hepatic dysfunction and knowledge deficit related to lack of information exposure. Nursing interventions performed included hypoglycemia management and disease process education. After 2x24 hours of nursing implementation, both diagnoses were partially resolved, as GDS values remained fluctuating and behavioral change had not been fully achieved. Conclusion: Comprehensive nursing management through routine blood glucose monitoring, dextrose administration, nutritional modification, and health education can improve blood glucose stability and patient knowledge in HCC patients.