This study discusses the comparison of taxation systems between developed and developing countries, focusing on the strategic role of taxes in national development, tax administration challenges, and the relationship between public service quality and taxpayer compliance. Using a descriptive qualitative approach with a case study method, this research compares Sweden, a developed country known for its transparent and efficient tax system, with Indonesia, a developing country that still faces challenges in tax collection and administration. The findings reveal that the success of a tax system depends greatly on transparency, public service quality, and public trust. In developed countries, taxes serve not only as state revenue but also as tools for income redistribution and economic control. Meanwhile, in developing countries, the main obstacles include low compliance, legal uncertainty, weak enforcement, and underdeveloped administrative culture. Therefore, tax reform is essential to improve tax system effectiveness and public participation. This study recommends regulatory improvement, increased tax literacy, and service innovation to build a fair, transparent, and sustainable tax system.

Peran pariwisata dalam mengembangkan perekonomian masyarakat di berbagai tempat sangat besar, seperti halnya yang terjadi di desa wisata Tingkir Lor. Letak geografis dan beragamnya potensi yang dimiliki desa Tingkir Lor menjadikannya sebagai desa wisata pertama di Salatiga. Perkembangan desa wisata Tingkir Lor tidak terlepas dari peran kelompok sadar wisata (Pokdarwis) yang mengkoordinir kegiatan dan program-program yang berkaitan dengan penyediaan layanan wisata di Tingkir Lor. Salah satu upaya pokdarwis untuk menyampaikan informasi sekaligus promosi berupa website yang dirintis pada tahun 2015  dan sampai saat ini masih memerlukan pengembangan. Untuk memperkaya isi konten website desa wisata Tingkir Lor tersebut, tim PkM Program  Studi Sastra Inggris yang terdiri dari dua mahasiswa dan tiga dosen melakukan program pengabdian kepada masyarakat untuk menjawab kebutuhan masyarakat khususnya warga Tingkir Lor. Kegiatan PkM ini terintegrasi dengan kelas Travel Writing yang menghasilkan artikel bahasa Inggris tentang tujuh UMKM di desa wisata Tingkir Lor yang kemudian disunting dan diterjemahkan ke dalam bahasa Indonesia oleh Tim PkM. Hasil tulisan tersebut diunggah di website desa wisata Tingkir Lor. Melalui pendampingan dalam mengembangkan konten website desa wisata Tingkir Lor diharapkan dapat meningkatkan kesadaran masyarakat Tingkir Lor untuk memperkenalkan potensi desa yang beragam serta kearifan lokal yang masih belum terekspose, yang pada akhirnya bermanfaat untuk meningkatkan kesejahteraan masyarakat.

In the historical and theological context, the Kingdom of God is understood not as a political or geographical kingdom, but as a spiritual reality present in human life and history. Through an analysis of Mark 1:15, this journal explains that the coming of Jesus signifies the fulfillment of God's plan of salvation and calls people to repent and believe in the gospel. This study also highlights Jesus' use of parables, such as the parable of the mustard seed and the growing seed, which illustrate the growth and characteristics of the Kingdom of God. By emphasizing the importance of repentance and faith, the results of the teachings indicate that the Kingdom of God is cultivating spiritual change in individuals. The conclusions obtained imply that although the Kingdom of God is already present, its full realization still awaits fulfillment in the future. Therefore, this paper recommends that Christians dig deeper into the concept of the Kingdom of God, improving their understanding and application of Kingdom values in daily life as a response to Jesus' teachings.

Penelitian ini bertujuan merumuskan kerangka konseptual dan implementatif untuk mengintegrasikan nilai-nilai hukum Islam ke dalam sistem pendidikan nasional Indonesia. Hal ini dilakukan sebagai upaya menjawab krisis karakter dan degradasi moral yang semakin mengkhawatirkan di kalangan generasi muda. Sistem pendidikan nasional selama ini lebih banyak mengedepankan pendekatan teknokratis yang cenderung mengabaikan dimensi nilai, etika, dan spiritualitas, sehingga pendidikan kehilangan fungsi utamanya sebagai sarana pembentukan manusia seutuhnya. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kepustakaan (library research). Kajian literatur mendalam dilakukan terhadap prinsip-prinsip dasar hukum Islam, seperti keadilan, tanggung jawab, kasih sayang, kesetaraan, dan solidaritas sosial, serta relevansinya dalam praktik pendidikan di Indonesia. Hasil penelitian menunjukkan bahwa integrasi nilai-nilai hukum Islam dapat dilakukan melalui tiga pendekatan utama, yakni kurikuler, metodologis, dan kultural. Kendati menghadapi tantangan berupa resistensi ideologis, keterbatasan sumber daya, dan rendahnya literasi nilai di kalangan pendidik, pengembangan kurikulum berbasis nilai, pelatihan guru, dan penguatan budaya sekolah dapat menjadi solusi efektif. Penelitian ini memberikan kontribusi penting bagi pengembangan pendidikan nasional yang lebih humanistik, berkarakter, dan berorientasi pada nilai-nilai transendental

This study examines the spread of Christianity by the Kingdom of God in Central Kalimantan, focusing on its history, challenges, and impact on local communities. Using a qualitative approach with a descriptive-analytical method, data were collected through interviews, observations, and document studies. The analysis was conducted using Miles and Huberman’s interactive model, including data reduction, data presentation, and conclusion drawing. The findings indicate that the spread of Christianity by the Kingdom of God was influenced by social, cultural, and political factors. The main challenges included local cultural resistance, social dynamics, and changing government policies. However, the teachings and values established have persisted in society to this day. These findings provide new insights into the interaction between religion and culture in the local historical context and its contribution to community identity. The implications of this research can serve as a reference for understanding religious dissemination patterns and preserving religious values amidst social changes.

Children who do not want to go to school and cannot complete their schooling and cannot finish their schooling or in other words do not get a diploma. There are various reasons why children can drop out of school, such as lack of attention from parents, economic problems, low interest in going to school, helping parents at work, being involved in juvenile delinquency cases, low intelligence levels, socialization and also the school zoning system. The purpose of the observation is to obtain information from the consequences of the child leaving school and to help the child to accept himself that he is a child who dropped out of school, so as not to be inferior and lose hope and convince the client (counselee) that the counselee can return to school and achieve his goals. This observation uses a qualitative method, in this case collecting data about events or phenomena that occur, and using a client-focused approach (psychotherapy that focuses on the client to solve his own problems), the counselor's presence is to listen empathetically and be fully present, and a rational-emotive behavioral therapy approach (an approach that aims to help someone overcome emotional disturbances and think rationally). From the results of the study, pastoral counseling assistance with a client-centered approach and rational emotive behavior therapy can help people who drop out of school not lose confidence, if they see their peers going to school, can open up, be more diligent in worship and more eager to prepare themselves to return to school.

Purpose: This research aims to address the methodological challenges posed by imbalanced data in classification tasks, where minority classes are severely underrepresented, often leading to biased model performance. It evaluates the effectiveness of hybrid sampling techniques specifically, the Synthetic Minority Oversampling Technique combined with Neighborhood Cleaning Rule (SMOTE-NCL) and with Edited Nearest Neighbors (SMOTE-ENN) in improving the predictive performance of ensemble classifiers, namely Double Random Forest (DRF) and Extremely Randomized Trees (ET), with a focus on enhancing minority class detection.
Methods: A total of eighteen simulated scenarios were developed by varying class imbalance ratios, sample sizes, and feature correlation levels. In addition, empirical data from the 2023 National Socioeconomic Survey (SUSENAS) in Riau Province were employed. The data were partitioned using stratified random sampling (80% training, 20% testing). Models were trained with and without hybrid sampling and optimized through grid search. Their performance was evaluated over 100 iterations using balanced accuracy, sensitivity, and G-mean. Feature importance was interpreted using Shapley Additive Explanations (SHAP).
Results: DRF combined with SMOTE-NCL consistently outperformed all other models, achieving 87.56% balanced accuracy, 82.17% sensitivity, and 86.75% G-mean in the most extreme simulation scenario. On the empirical dataset, the model achieved 76.37% balanced accuracy and 75.49% G-mean.
Novelty: This study introduces a novel integration of hybrid sampling techniques and ensemble learning within an interpretable machine learning framework, providing a robust solution for poverty classification in imbalanced datasets.

Dispensational theology is a system of biblical interpretation that views the history of salvation as a series of periods or dispensations in which God interacts with humanity in different ways, each with distinct rules and responsibilities. This writing aims to understand the development of the concept of dispensationalism, its literal method of interpretation, and the differing perspectives between Israel and the Church in God's plan. The method used is a literature review, analyzing various scholarly works and theological sources. The study's findings indicate that dispensationalism emphasizes a literal interpretation of the Bible, makes a clear distinction between Israel and the Church, and understands God’s promises as being fulfilled literally in the future. This system continues to develop and remains relevant in contemporary Christian theological discourse, including in Indonesia.

Korupsi merupakan ancaman terbesar bagi keberlangsungan hidup berbangsa dan bernegara saat ini. Korupsi dapat ditemukan baik di lembaga pemerintahan maupun swasta, serta melibatkan pimpinan lembaga yang sejatinya menjadi role model bagi generasi muda. Upaya untuk menekan angka tingginya korupsi ditempuh melalui aspek hukum, namun upaya preventif melalui aspek pendidikan belum banyak ditempuh. Pendidikan anti-korupsi merupakan upaya preventif untuk membangun kesadaran dan integritas diri terhadap perilaku koruptif. Pengabdian kepada masyarakat ini berfungsi menjadi penyuluhan kepada masyarakat mengenai pendidikan anti korupsi. Tidak hanya penyuluhan mengenai, pendidikan anti-korupsi saja, kegiatan pengabdian kepada masyarakat ini juga memberikan penyuluhan mengenai sadar hukum dan bantuan hukum.

Penelitian kualitatif merupakan pendekatan yang bertujuan untuk memahami realitas sosial, perilaku manusia, serta makna yang terkandung di dalamnya melalui perspektif subjek yang diteliti. Berbeda dengan penelitian kuantitatif yang menekankan pada angka dan generalisasi, penelitian kualitatif lebih mengedepankan kedalaman pemahaman dan interpretasi makna. Dalam penelitian kualitatif, terdapat berbagai desain yang dapat digunakan, di antaranya Narrative Research dan Grounded Theory yang sering menjadi pilihan utama bagi peneliti yang ingin menggali fenomena kompleks. Narrative Research berfokus pada cerita atau narasi yang disampaikan oleh individu, dengan tujuan mengungkap makna personal, pengalaman hidup, dan interpretasi subjektif seseorang atas peristiwa yang dialaminya. Melalui pendekatan ini, peneliti berusaha memahami bagaimana individu memaknai kehidupannya, serta bagaimana pengalaman itu membentuk identitas dan perilaku mereka. Sementara itu, Grounded Theory bertujuan membangun teori yang benar-benar lahir dari data lapangan melalui pendekatan induktif. Peneliti mengumpulkan data tanpa membawa teori awal dan secara bertahap membentuk kategori, konsep, hingga akhirnya menghasilkan teori yang dapat menjelaskan fenomena yang diteliti. Proses ini melibatkan pengumpulan dan analisis data yang berulang melalui teknik pengkodean terbuka, aksial, dan selektif. Artikel ini tidak hanya membahas pengertian dan karakteristik dari kedua desain tersebut, tetapi juga mengulas jenis-jenis penelitian, ciri-ciri khas, keunggulan, perbedaan esensial, serta tantangan yang mungkin dihadapi dalam penerapannya. Tantangan tersebut antara lain kesulitan dalam memperoleh narasi yang autentik, potensi subjektivitas peneliti, hingga kompleksitas dalam proses pengembangan teori. Artikel ini disusun melalui studi pustaka dan analisis deskriptif yang bertujuan memberikan pemahaman yang komprehensif tentang bagaimana dan kapan Narrative Research serta Grounded Theory dapat diterapkan secara tepat dalam penelitian kualitatif