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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.

Building fires can significantly degrade the strength and integrity of steel structures, so post-incident evaluation is crucial to ensure building safety and feasibility. This study aims to evaluate the condition of the steel tower structure after the fire through a visual inspection method. A total of 35 structural elements were examined, including columns, beams, and bracing, to identify damage caused by heat exposure. The inspection results showed that 6 elements (17%) were in the category of Acceptable, 8 elements (23%) Needs Attention, 5 elements (14%) Not Acceptable, and 1 element (3%) Not Applicable because they had been removed. Steel columns generally remain upright without deformation, but suffer damage to the protective layer (coating). In contrast, most blocks lose their protective layers, are directly exposed to fire, show early signs of corrosion, and some suffer severe damage such as flange tears and cuts. These findings confirm the importance of systematic documentation and classification of element conditions as the basis for technical decision-making for structural improvement. Visual inspection proved effective as an initial step in the evaluation process, providing a relevant initial picture of the extent of damage and the need for intervention. This study recommends follow-up in the form of advanced structural analysis and material testing to ensure the feasibility of reusing the affected steel elements.

This study aims to analyze students' conceptual mastery of hydrocarbon compounds. The method used in the study is descriptive qualitative. The study was conducted in the even semester of the 2023/2024 academic year. The subjects of this study were 59 students of class XI MIPA SMA Negeri 1 Limboto. The data collection technique used a concept mastery test instrument in the form of multiple choices that had been tested for validity and reliability. The results showed that conceptual understanding. The percentage of students in Determining the molecular formula and structure of hydrocarbon compounds obtained a percentage of 78.53% with a good category, on the indicator Distinguishing types of reactions and physical regularity of 67.80% with a sufficient category, on the indicator determining the isomers of hydrocarbon compounds of 40.68% with a less category, on the indicator analyzing the type of C atom based on the number of C atoms bound to the carbon atom chain of 27.12% with a less category, on the indicator predicting the type of isomers of hydrocarbon compounds, namely 38.42% with a less category and on the indicator correcting the structural formula of hydrocarbon compounds, namely 63.84% with a sufficient category. Then the total average percentage value is 52.73% with the Less category.

This study investigates the influence of live streaming commerce and online customer reviews on impulsive buying behavior, with e-trust as an intervening variable, focusing on Somethinc cosmetics among Generation Z consumers. Utilizing a quantitative approach, the research gathered data from 100 respondents selected through purposive sampling in Palangka Raya City. The Partial Least Square - Structural Equation Model (PLS-SEM) was employed to analyze the relationships between variables. The findings reveal that live streaming commerce has a significant positive effect on both e-trust and impulsive buying, emphasizing its role as an interactive and engaging marketing tool. Online customer reviews also positively impact e-trust and impulsive buying, albeit with a weaker effect. However, the mediating role of e-trust between these factors and impulsive buying is not statistically significant, suggesting that Generation Z consumers prioritize interactive and social aspects over trust in their purchasing decisions. This study provides valuable insights for marketers aiming to enhance impulsive buying through digital marketing strategies. Future research is encouraged to explore these relationships across various industries and demographics to broaden the understanding of impulsive buying behavior.  

The seismic and magnetic data are well known for the investigation of tectonic structures and their directions on surface and subsurface, a methodological approach integrated the seismic and magnetic data interpretation combined with field measurement on cracked building and its underlying substratum, represented by Agadez sandstones and basement. The extraction of seismic lineaments from West African seismic map showed the seismic directions oriented NW-SE (N135 to N160°), passing through the studied area. The structural interpretation of magnetic map show that the Agadez region is also affected by the subsurface lineaments mainly oriented in NW-SE (N135°) directions, which are similar to the identified seismic lineaments in the same zone. A structural study carried out on the Agadez sandstones and the underlying basement, showed that faults and fractures oriented N120° to N165°, affect both the basement of the Aïr Mountains and the sandstone for­mations on which the city of Agadez is built. These observations showed that building cracking in Agadez region has a higher propagation tendency according to the directions rang­ing from NW-SE (N135°) to NNW-SSE (N165°). Therefore, the buildings cracking has a stronger propagation component according to these mean directions those are not recommended for building. To prevent and reduce the risks related to building cracking in Agadez region, it is highly recommended to build in the minor directions of cracking propagation which correspond to NE and SW directions.

The rapid advancement of digital technology has transformed how public services are delivered and accessed. This research examines the relationship between education levels and public awareness concerning adopting digital-based public services. In the digital transformation era, understanding the factors that influence the adoption of digital public services is crucial for improving the effectiveness of e-government implementation. This study surveyed 500 respondents from various demographic groups across multiple regions through a quantitative approach, utilizing stratified random sampling to ensure representation. The research employed a structured questionnaire and analyzed the data using multiple regression analysis and Structural Equation Modeling (SEM). The findings reveal a significant positive correlation (r = 0.76, p < 0.001) between educational background and digital service adoption rates. Additionally, public awareness emerged as a crucial mediating factor, explaining 45% of the variance in digital service utilization patterns. The study also identified key barriers to adoption, including digital literacy gaps and accessibility challenges, particularly among lower education groups. These findings provide valuable insights for policymakers and public service administrators in developing targeted strategies to enhance digital service adoption. The research contributes to the growing body of literature on e-government implementation and digital transformation in public services, while offering practical recommendations for improving public service delivery in the digital age.

Structural transformation is an important process in the economic development of a country. In Indonesia, the plan to move the National Capital City (IKN) from Jakarta to Nusantara in East Kalimantan is one of the strategic steps in accelerating structural transformationThe methodology used in this study is a qualitative and quantitative approach. The results of the study show that the acceleration of structural transformation through the development of IKN has a significant impact on the formation of a new economic base and increasing Indonesia's competitiveness. The formation of a new economic base in IKN can be seen from the emergence of technology and innovation-based industrial clusters. The impact on national competitiveness can be seen from the increase in productivity and innovation capacityThe analysis of the acceleration of structural transformation through the development of the IKN shows a fundamental change in Indonesia's economic base. The development of IKN as a smart forest city accelerates structural transformation through three main mechanisms. The impact on the formation of a new economic base can be seen from the shift in the economic structure in the IKN area and its surroundings. Structural transformation is also reflected in changes in the composition of the workforce and investment patterns. The impact analysis on Indonesia's competitiveness shows a significant increase in several dimensions

Bio-inspired engineering is a rapidly growing field that applies principles found in nature to develop innovative solutions in structural engineering, materials science, and robotics. This paper explores biomimicry in various disciplines, such as self-cleaning surfaces inspired by lotus leaves, energy-efficient building designs modeled after termite mounds, and ultra-lightweight yet durable materials inspired by spider silk. The study highlights the role of computational modeling in replicating biological structures and discusses the challenges of translating natural efficiencies into engineered systems. Additionally, this research examines the environmental impact of bio-inspired materials and their potential to replace conventional, resource-intensive materials in industries such as construction, aerospace, and biomedical engineering.

. Perancangan dan pemodelan struktur merupakan unsur yang esensial pada suatu bangunan agar dapat menghasilkan struktur yang kuat, stabil, dan awet. Pada dasarnya struktur adalah benda kontinum yang memiliki derajat kebebasan tak terhingga sehingga harus dinyatakan sebagai model derajat kebebasan banyak. Tujuan Penelitian ini dilakukan untuk menganalisis kinerja struktur Gedung 2 Universitas Muhammadiyah Bima. Metode yang digunakan yaitu dengan melakukan pendekatan secara analisis menggunakan pemodelan struktur yang meliputi pemilihan jenis struktur yang digunakan, penentuan material dan dimensi elemen struktur, sistem pembebanan pada struktur (beban mati, beban hidup, beban gempa dan lain-lain), analisis struktur, pengecekan kekuatan struktur. Hasil Analisis tegangan azial yang terjadi pada kolom sebesar -1475,761 kN, Gaya geser yang dihasilkan oleh balok dan kolom masing-masing sebesar 72,430 kN dan 62,080 kN. Momen lentur yang dihasilkan oleh balok dan kolom masing-masing sebesar 63.0184 kN-m dan 120,1879 kN-m. Momen torsi yang dihasilkan oleh balok sebesar 9,5972 kN-m. Lendutan yang terjadi pada balok dan sebesar 2,085599 mm lebih kecil dari L/360 batas yang diijinkan. Dari hasil perhitungan analisis struktur bahwa dimensi balok, kolom dan pelat layak digunakan untuk struktur konstruksi gedung.

Education is an ongoing issue that continues to be researched over time. Private universities established by foundations are required to make efforts to enhance the competencies of their graduates, which results in high competitiveness. This study aims to examine the antecedents of lecturer performance and its impact on graduate competence at Medan city. The factors studied in the antecedents include: foundation management, university governance, and dean leadership and their effects on graduate competence. The population in this research is final semester students of the Management Study Program, Faculty of Economics, at nine private universities in Medan City. The sample selection in this study was carried out using multi-stage sampling, starting with purposive sampling of private universities and incidental sampling of students. The total sample in this study comprises 576 students representing the nine private universities proportionally. Data analysis used descriptive statistics and Structural Equation Modeling (SEM). This research concludes: (1) Foundation management has a positive and significant effect on university governance. (2) Foundation management has a direct positive and significant effect on dean leadership. (3) University governance has a positive and significant effect on lecturer performance. (4) University management has a positive and significant effect on dean leadership. (5) University governance has a positive and significant effect on lecturer performance. (6) Dean leadership has a positive and significant effect on lecturer performance. (7) Lecturer performance has a positive and significant effect on graduate competence. (8) Foundation management has a positive and significant effect on dean leadership through university governance.

Abstract. This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a significant effect on firm value. GCG is also not proven to moderate the relationship between these variables and firm value. However, ownership structure has a significant effect on audit opinion, while profitability and capital structure have no significant effect on firm value. This finding indicates the influence of external factors or other variables that have not been tested, so a more comprehensive approach is needed in future research.

This research explores strategies to support novice learners in developing their writing skills in the English Education Study Program at an Indonesian university, the Islamic Institut of Palangka Raya. Writing is often considered one of the most challenging aspects of language learning, requiring a combination of vocabulary knowledge, grammatical precision and structural coherence. The participants, five beginner learners, were selected using purposive sampling and underwent a writing task that progressed from sentence-level exercises to paragraph construction. Data were collected through semi-structured interviews and direct observation, and analyzed thematically. Findings showed that challenges such as limited vocabulary, grammatical errors, and psychological barriers such as low self-confidence hindered students' progress. Effective strategies included guided sentence construction, collaborative writing exercises, and exposure to structured templates and quality reading materials. The participants reported improved confidence and skills through positive feedback and step-by-step writing tasks. The findings suggest that integrating motivating and structured learning methods can significantly improve writing ability among beginners, contributing to their academic and personal growth.

This research uses visitor satisfaction as a mediating variable to examine and ascertain how emotional marketing and destination image affect positive electronic word-of-mouth in relation to Siantar Zoo tourism. Tourists who have been to Siantar Zoo made up the study's population. There are 271 responders in the sample utilized in this investigation. A questionnaire survey is the method used in this research to gather data. Descriptive analysis and the Structural Equation Model (PLS) were used in the data analysis process. Smart-PLS version 4 was utilized for data processing in the research. According to the study's findings, tourist satisfaction was positively but marginally impacted by emotional marketing. Tourist satisfaction was positively and significantly impacted by destination image. Positive Electronic Word of Mouth was significantly and favorably impacted by emotional marketing. Positive Electronic Word of Mouth is significantly and favorably impacted by destination image. Positive Electronic Word of Mouth is positively and significantly impacted by visitor satisfaction. Positive Electronic Word of Mouth via Visitor Satisfaction is not much impacted by emotional marketing. Through visitor satisfaction, destination image significantly influences positive electronic word-of-mouth. Determination Coefficient studies show that destination image, emotional marketing, and visitor satisfaction account for 56% of positive electronic word-of-mouth.

Kendari City''s micro-enterprises struggle with limited capital and low product innovation, with 60% facing difficulties accessing capital. This study aims to examine the relationship between business capital and micro-enterprises'' performance, with product innovation strengthening this relationship. Policy support is crucial for improving competitiveness and sustainability. This study investigates the effect of business capital on business performance in micro enterprises in Kendari City, focusing on product innovation as a moderating variable. Data was collected from 50 respondents using the Slovin formula and Structural Equation Modeling (SEM) method. The study validated and tested the data for reliability and validity, providing an overview of the relationship between business capital and performance. Business capital significantly influences business performance, product innovation, and overall performance. Its Path Coefficient is 0.011, with a T-Statistic value of 9.875, above the threshold of Z α 0.05. Product innovation also positively influences business performance, with a Path Coefficient of 0.004 and a T-Statistic value of 2.855. Business capital''s influence on product innovation is fairly large, exceeding the threshold. Business capital significantly impacts the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kendari City, enhancing product innovation, competitiveness, and market competitiveness. A synergistic strategy utilizing sufficient capital fosters innovative capabilities, resulting in improved performance.

This study aims to describe and analyze the movement structure of the Sepen Dentok Dance in the Kundor Flower Studio, Batu Penyu Village, Gantung District, East Belitung Regency. This research is a qualitative research. The object of the research is the Sepen Dentok Dance at the Kundor Flower Studio, Batu Penyu Village, Gantung District, East Belitung Regency. The types of data are primary data and secondary data. Supporting instruments used are stationery, and cameras. The steps of analyzing data are collecting data, describing the data and inferring the data. Data collection techniques are carried out through literature studies, observations, interviews, and documentation. The results of the study show that the relationship between the basic elements of the Sepen Penyok dance movement has basic elements related to the attitude and movement of the head, body, hands and feet. From the relationship system of the basic elements produce the forms of motifs. The hierarchical relationship system contained in the Sepen Penyok dance consists of 36 motifs, 15 phrases, 5 sentences, and 1 group. The Sepen Dentok Dance includes a syntagmatic relationship system, a relationship system that is like a link that cannot be separated or reversed between one and the other.

. In the era of global competition, companies face challenges in maintaining their existence and enhancing competitiveness. This study aims to analyze the influence of quality control circles (QCC) and trust on achieving world-class status at Company X. The research employs a quantitative method using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3 software. Primary data were collected through online questionnaires involving 50 respondents, who are employees of Company X. The results show that QCC has a positive and significant influence on trust (T Statistic = 46.771, p = 0.000). However, quality control circles do not have a significant direct influence on world-class status (T Statistic = 0.248, p = 0.804). Furthermore, trust does not have a significant influence on achieving world-class status (T Statistic = 0.110, p = 0.913) and does not act as an effective mediator in the relationship between QCC and world-class status (T Statistic = 0.107, p = 0.915). In conclusion, although quality control circles can enhance employees' trust in management, trust alone is insufficient to drive the achievement of world-class status.

This research aimed to determine the influenced of perceived ease of use and perceived usefulness on continuance intention of Kopra by Mandiri which is mediated by trust in the Tapal Kuda area. This research used the Explanatory Research type. Researchers used the proportional random sampling method or random sampling. The author used the determination of the sample size in this research based on the Slovin method as a measuring tool for calculating sample size so that research could be made easier. The number of research samples determined using the Slovin formula was 321 people. The data analysis method used Structural Equation Modeling (SEM) with the SmaprtPLS application. The results of the research showed that Perceived Ease of Use influenced Trust Kopra by Mandiri in the Tapal Kuda area. Perceived Usefulness influenced Trust Kopra by Mandiri in the Tapal Kuda area. Perceived Ease of Use influenced Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Perceived Usefulness influenced Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust influenced the Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust mediated the influence of Perceived Ease of Use on Continuance Intention of Kopra by Mandiri in the Tapal Kuda area. Trust mediated the influence of Perceived Usefulness on Continuance Intention of Kopra by Mandiri in the Tapal Kuda area.

Oligopoly is a market structure controlled by a small number of companies that dominate market share. This research examines the impact of oligopoly on society and industrial growth, with a focus on economic, social and structural aspects. Economically, oligopoly can reduce price competition and lead to price regulation that is detrimental to consumers. Socially, this market structure can exacerbate economic inequality and limit the opportunities of small entrepreneurs. In terms of industrial growth, oligopoly can provide stability, but also reduce incentives for innovation. This research also discusses the role of government policies, such as antitrust regulations, in reducing the negative impacts of oligopolies.  This research will also discuss the role of government policy in regulating oligopolies to ensure that the negative impacts of this market structure can be minimized. Policies such as antitrust and price regulation need to be implemented to maintain a balance between industrial stability and societal welfare.

The integration of general knowledge and religion in modern Islamic education is a crucial issue in the era of globalization and technological advancement. The main problem raised is the dichotomy between religious knowledge and general knowledge, which hinders the development of holistic Islamic education. The aim of this research is to explore the challenges and opportunities in the integration process, with a focus on philosophical, theological and practical approaches. The research method used is a literature review with qualitative analysis of relevant literature. The research results show that the integration of general knowledge and religion can increase the relevance of Islamic education to the needs of our time, although structural and paradigmatic challenges still constitute the main obstacles. Support from various parties is the key to successfully implementing this integration.

The building to be utilized should undergo regular inspections and performance testing to determine whether it can function and operate according to its intended use. Compliance with administrative and technical regulations governing the utilization of buildings is demonstrated through the issuance of a Building Worthiness Certificate (SLF). This study aims to assess the compatibility of the building's function with the conditions during the planning phase and evaluate the structural feasibility of the building. It also seeks to implement the provisions of Government Regulation No. 16 of 2021 regarding the Implementation of Law No. 28 of 2002 on Buildings. Based on the research conducted, it can be concluded that the structural suitability of the MSC Indosat Baturaden building has changed compared to the planned building. Initially designed as a battery storage building, it is currently used as an MSC building or a facility for storing batteries and servers. Additionally, there are discrepancies in the area specified in the original Building Permit (IMB) compared to the current building. Further analysis of the building's structure and the application of current regulations regarding structural serviceability, including dynamic load analysis (earthquake), inter-story drift analysis, P-Delta analysis, and structural cross-section checks, concluded that the building is safe as it meets the requirements specified in SNI 1726:2019 and SNI 2847:2019. The highest structural cross-section capacity ratio was 0.2 < 1, and the inter-story drift value was 0.023 < 0.07. The existing concrete material meets the structural standards, with a characteristic compressive strength of 28.98 MPa. The results of the rebar scan detector test showed that the type of reinforcement used complies with the standards specified during the planning phase, referring to SNI 07–0408–1989. Overall, the structural analysis results for the MSC Indosat Baturaden building indicate that the building is safe and remains fit for use.