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This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

The development of lanthanum-doped barium hexaferrite materials has attracted considerable attention in the field of functional materials, particularly as electromagnetic wave absorbers. This literature review aims to analyze advances in synthesis methods, structural characteristics, magnetic properties, and electromagnetic absorption performance of lanthanum-doped barium hexaferrite reported in various studies. Synthesis techniques such as sol–gel, coprecipitation, solid-state reaction, and hydrothermal methods are compared to evaluate their effects on crystallite size, morphology, and phase purity. Lanthanum doping is known to modify lattice parameters, reduce coercivity, and enhance complex permittivity and permeability, which play crucial roles in absorption mechanisms. Furthermore, variations in dopant concentration significantly influence reflection loss values and effective absorption bandwidth. The reviewed literature indicates that optimization of composition and synthesis routes can produce materials with high absorption capability, good stability, and strong potential for application in electromagnetic interference mitigation devices. This review is expected to serve as a conceptual reference for future development of lanthanum-doped barium hexaferrite–based electromagnetic wave absorbing materials. The comparative approach also highlights research challenges, industrial application opportunities, and future research directions relevant to the evolving demands of modern communication and defense technologies at both national and global levels.

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

Government expenditure is a great reason in economic stability and its impact on the balance of payments is dire. In this light, this paper seeks to use the time series analysis method and the ARDL model to investigate the association between the balance of payments of Iraq and the public spending within the 2004-2023 period. The Eviews 13 software was used to analyse it. The findings show that there is a positive association between spending by the people and balance of payment especially at the short run. The latter findings indicate that the efficiency of government expenditure reform is a necessary tool to accomplish the expansion and close the balance of payments deficit. This study highlights the importance of strategic fiscal policies and government spending in achieving a balanced economy and sustainable growth. Additionally, it emphasizes the need for continuous monitoring and adjustment of public spending to ensure its alignment with national economic objectives. The findings contribute to the understanding of fiscal policy implications in developing economies, especially in the context of Iraq’s economic challenges.  

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study analyzes the economic phenomenon known as the "Purbaya Effect" in the Indonesian capital market during the second half of 2025. This phenomenon is characterized by a significant surge in the Jakarta Composite Index (IHSG), which broke the All-Time High (ATH) record 21 times within four months following the appointment of Purbaya Yudhi Sadewa as Minister of Finance. Using a mixed-methods approach combining quantitative market data analysis and qualitative policy review, this research finds that the "Purbaya Effect" is driven by aggressive liquidity injection policies (Rp 200 trillion), institutional trust built during his tenure at LPS, and strong narrative economics. However, this study also identifies significant risks related to exchange rate volatility and potential economic overheating. The findings suggest that while the "Purbaya Effect" successfully restored short-term investor confidence, long-term sustainability depends on the balance between growth acceleration and macroeconomic stability.

This study aims to analyze the effectiveness of the zakat program in empowering Micro, Small, and Medium Enterprises (MSMEs) in Pasir Penyu District, Indragiri Hulu Regency. This study uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. Research informants consist of MSMEs who receive productive zakat and zakat managers. The results of the study indicate that the productive zakat program has a positive impact on MSME empowerment, especially in increasing business capital, business sustainability, and income stability of mustahik. In addition, the zakat program also encourages increased skills and motivation of MSMEs in managing their businesses. However, the effectiveness of the program still faces various obstacles, such as limited zakat funds, suboptimal business mentoring, and limited managerial capabilities and market access of MSMEs. The conclusion of this study shows that the productive zakat program in Pasir Penyu District, Indragiri Hulu Regency is quite effective in empowering MSMEs, but requires strengthening in terms of mentoring, program management, and business capacity development so that its impact is more optimal and sustainable.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

This study aims to provide a comprehensive overview of the implementation of green finance and its relationship with the financial performance and profitability of banking institutions in Indonesia. Although sustainable finance policies have been continuously strengthened by regulators and stakeholders, the contribution of green financing to overall banking performance is still developing gradually, making it important to conduct a more focused and systematic analysis of its effectiveness. This research specifically aims to describe the application of green financing practices, assess financial performance conditions, and analyze bank profitability during the 2020–2024 period. The study employs a descriptive quantitative approach using secondary data on green financing distribution, financial performance indicators such as the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), as well as profitability measured through Return on Assets (ROA). The findings indicate that the implementation of green finance has the potential to enhance long-term financial stability and improve profitability in the banking sector. This study implies that expanding green financing can serve as a relevant and sustainable business strategy for the banking industry while simultaneously supporting national sustainability and environmental development objectives.

Criminal offenses of theft are one of the most frequent forms of crime in society and have wide-ranging impacts, not only on the individual victim but also on legal order and social stability. This study aims to analyze the impact of theft offenses on legal order and social life, while also examining the role of criminal law in addressing such crimes. The research method used is qualitative with a descriptive approach through literature study, observation, and interviews with law enforcement officers and the public. The results of the study show that the prevalence of theft offenses can decrease public safety, weaken public trust in law enforcement agencies, and disturb social order and harmony. Furthermore, theft also leads to a decline in legal compliance and an increase in the potential for vigilante justice. Therefore, consistent, effective, and just law enforcement is required, along with increasing public legal awareness as efforts to maintain legal order and create a safe and orderly social life.

This study examines the optimization of military defense in North Sulawesi as a supporting pillar for Indonesia’s new import gateway. Positioned strategically on the Pacific rim, North Sulawesi is expected to become a hub for imported goods to support national economic equalization. However, this import route shift also brings security challenges, including military and non-military threats such as smuggling, maritime crimes, and potential infiltration by terrorist groups. This research employs a qualitative descriptive method based on literature study, focusing on the analysis of naval and air defense strategies, modernization of main weapon systems (alutsista), and the enhancement of human resources within the Indonesian National Armed Forces (TNI). The results indicate that strengthening defense infrastructure, including the addition of warships, patrol vessels, and modern fighter aircraft, is urgently needed to maintain regional stability. Furthermore, the application of the smart defense concept, integrating advanced technology with local community empowerment, can sustainably enhance maritime resilience. Investment in the defense sector has been shown to create a conducive climate for international trade, boost investor confidence, and strengthen Indonesia’s economic connectivity with the Asia-Pacific region. This study recommends synergy between the Ministry of Defense, TNI, and the national defense industry to accelerate the modernization and maintenance of alutsista, while ensuring the security of trade routes in North Sulawesi. With these measures, North Sulawesi can function optimally as a strategic import gateway that supports national economic growth and reinforces state defense.

Traffic performance on urban road segments is strongly affected by vehicle volume and travel time, particularly during peak periods. This study analyzes the relationship between travel duration and the total number of vehicles passing along Otto Iskandar Road as an illustration of urban traffic conditions. Data were collected through field surveys, focusing on two main variables: average vehicle travel time and total traffic volume. Statistical analysis was performed using IBM SPSS Statistics, including normality testing and the Wilcoxon Signed Rank Test to identify potential differences between the observed variables. The results show a difference in average values between travel duration and vehicle volume; however, this difference is not statistically significant at the 95% confidence level (p = 0.180). These findings indicate that increases in traffic volume do not always lead to proportional increases in travel time, although they can still influence the stability and efficiency of traffic flow. The results are consistent with previous studies, such as Halim (2021), who reported that U-turn movements affect speed and traffic performance, and Handayani et al. (2024), who found that parking activities and vehicle maneuvers reduce road capacity. Other studies also highlight the impact of side friction and traffic flow variations on speed and saturation levels. Overall, this study emphasizes the importance of managing vehicle flow and monitoring travel time in urban transportation planning and traffic management.

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.

Amidst the current changing global conditions, it is important for a country to achieve the Sustainable Development Goals (SDGs) to face challenges in sustainable development, social inequality, and strengthen economic and environmental resilience. This study aims to analyze the influence of environmental performance and political stability on the SDG scores of ASEAN countries for the 2020-2024 period, moderated by economic growth. Researchers used a quantitative method, processed using multiple linear regression with SPSS. The regression process was conducted twice, before and after using moderating variables. The findings suggest that economic growth can alter the influence of environmental performance and political stability on SDG scores. Political stability has a positive impact on the SDGs after economic growth has moderated. While environmental performance has a negative impact after being moderated by economic growth. Economic growth promotes political stability and sustainable growth. Conversely, with high growth, improvements in environmental performance are indicated to shift priorities from sustainability to exploitation.

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

The increasing demand for interactive web applications has encouraged the adoption of server-driven approaches such as Livewire as an alternative to building Single Page Applications (SPAs) without complex client-side JavaScript. However, the performance implications of this approach compared to conventional methods remain insufficiently explored. This study presents an empirical comparison between Laravel Blade with AJAX and Livewire in an academic attendance system scenario. Performance evaluation was conducted using k6 on the same web server, complemented by manual browser-based testing to observe actual communication patterns. The results indicate that Livewire exhibits approximately 2.7× higher average response time and up to 6× greater bandwidth consumption than Laravel Blade, primarily due to its snapshot mechanism and state synchronization process. Conversely, Livewire demonstrates better stability, reflected by lower maximum response times and a 0% error rate. These findings highlight a clear trade-off between resource efficiency and development convenience, where Livewire favors stability and developer productivity, while Laravel Blade provides superior efficiency in terms of latency and bandwidth usage.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.