Pendapatan negara sebagian besar berasal dari pajak, yang berperan penting dalam stabilitas ekonomi dan pembangunan nasional. Meskipun rasio kepatuhan formal dalam penyampaian Surat Pemberitahuan (SPT) Tahunan terus meningkat, masih banyak Wajib Pajak yang mengalami kendala dalam pengisian dan pelaporannya, terutama melalui e-Filing. Salah satu penyebab utama adalah keterbatasan pengetahuan perpajakan serta minimnya pendampingan dalam proses pelaporan pajak. Untuk mengatasi permasalahan ini, PKN STAN bekerja sama dengan KPP Pratama Pondok Aren mengadakan program pengabdian masyarakat bertajuk “Optimalisasi Kepatuhan Pajak dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Tahunan Orang Pribadi Tahun 2024.” Kegiatan ini dilaksanakan dari Februari hingga Juni 2024 dengan metode sosialisasi dan pendampingan langsung kepada Wajib Pajak Orang Pribadi. Hasil kegiatan menunjukkan bahwa program ini berkontribusi dalam meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam memenuhi kewajiban perpajakannya. Keberhasilan ini menegaskan bahwa kolaborasi antara akademisi dan instansi perpajakan efektif dalam meningkatkan literasi pajak masyarakat. Oleh karena itu, program serupa direkomendasikan untuk diterapkan secara berkelanjutan guna mendukung optimalisasi penerimaan negara melalui pajak.

The development of social media has a major influence on the lives of Muslim adolescents, especially in shaping their understanding and practice of religion. This study uses a semi-structured in- depth interview method with 10 adolescents aged 15-19 years in Jakarta and surrounding areas to explore the meaning of religion in the context of social media. The results show that religion is seen as a source of peace, moral guidance, and social identity, while social media acts as a means of education as well as a source of challenges in religious practice. This study concludes that critical guidance on the use of social media is needed by families and educators so that adolescents can interpret religion in a healthy way in the digital era.

This study aims to implement the simulation-role playing method in fostering students' positive habits towards the social environment in learning the material of ghibah implementing tabayun in class VII students at SMPN 2 East Karawang. The research was conducted through two cycles, where each cycle included four stages, namely: planning, action implementation, observation, and reflection. Data collection was carried out using an instrument in the form of a multiplechoice test of 20 questions that focused on the material of avoiding gibah and carrying out tabayun. The data obtained were analyzed descriptively quantitatively to determine the improvement of student learning outcomes. The Minimum Completeness Criteria (KKM) set in this study is 70. This study is considered successful if at least 70% of all students get a score ?70. This finding shows that the use of the Simulation-Role Playing method is effective during learning and fosters positive habits towards the social environment. Thus Simulation-Role Playingf can be a relevant alternative in learning Islamic Religious Education at the junior high school level.

Digital transformation has fundamentally changed the marketing strategies of higher education institutions, requiring universities to adapt to increasingly fierce competition. This article aims to conceptually examine the role of digital marketing in shaping institutional image and increasing interest in enrollment, with a focus on Universitas Pahlawan Tuanku Tambusai. The study was conducted through a qualitative descriptive conceptualization approach by reviewing literature and previous research results. The results of the study indicate that digital marketing makes a significant contribution to the formation of campus image through digital channels such as social media, websites, and visual content. As much as 57% of the data shows a strong correlation between digital marketing and institutional image, and 47% of the data shows a strong correlation with interest in enrollment. A consistent, interactive, and value-based digital communication strategy has been shown to strengthen brand awareness, increase audience engagement, and shape positive perceptions of the university. Therefore, digital marketing not only functions as a promotional tool, but also as a strategic instrument in building the competitiveness of higher education in the digital era.

Public economic policy is a crucial instrument in addressing various forms of market failure, such as negative externalities and income inequality. In this context, government intervention through taxation, subsidies, and redistribution serves as a strategic step to achieve a balance between economic efficiency and social equity. This article aims to examine the role of public economic policy in correcting the impact of externalities and reducing the gap in income distribution. Using a qualitative descriptive approach and literature study method, the results show that Pigovian taxes, subsidies for positive sectors, progressive tax systems, and data-based redistribution programs are key pillars in building a fairer and more inclusive economic system.

This thesis examines the implementation of the teacher competency policy at SDN 2 Lubuk Seberuk, a second-cohort "Sekolah Penggerak" (Driving School) under Indonesia’s Ministry of Education initiative. The study aims to analyze how policy directives regarding teacher competencies—covering pedagogical, professional, personal, and social aspects—are applied in the school's daily practices. Using a qualitative descriptive approach, data were collected through interviews, observations, and document analysis involving school principals, teachers, and educational supervisors. The findings indicate that while the policy has provided a clear framework for competency development, its implementation faces challenges such as limited resources, varying teacher readiness, and the need for continuous professional development. Nevertheless, the school shows progress in fostering a collaborative learning environment and integrating innovative teaching methods. The study concludes that effective policy implementation requires strong leadership, sustained support systems, and active stakeholder involvement to enhance teacher performance and student learning outcomes.

Modern curricula emphasize flexibility, student-centered learning, 21st-century competencies, character education, and collaboration, but they still face design, training, and implementation challenges. This study aims to analyze and compare the implementation of the Merdeka Curriculum at Islamic Elementary School Attaqwa 35 and Islamic Junior High School Attaqwa 16 in Bekasi, including their conditions, similarities, and differences. This quantitative ex post facto research used a saturated sample of 52 teachers. Data were collected through a Likert-scale questionnaire and analyzed using descriptive and inferential statistics with the help of SPSS, including normality testing, homogeneity testing, and a t-test. The results show that the implementation of Merdeka Curriculum at both Islamic Elementary School Attaqwa 35 and Islamic Junior High School Attaqwa 16 is categorized as “appropriate,” with average scores of 3.80 and 3.76, respectively. Attaqwa 35 excels in curriculum planning, while Attaqwa 16 stands out in integrated learning assessment. A significant difference is indicated by a t-value of 4.965, which is greater than the t-table value of 1.796. Attaqwa 16 demonstrates a more comprehensive implementation of the curriculum, with a valid percentage of key aspects reaching 91.7%, compared to only 33.3% at Attaqwa 35. Conclusion: The implementation of Merdeka Curriculum is more mature at the secondary level than at the primary level, influenced by planning, teacher collaboration, and community involvement.
 
 

Profitability acts as a moderating factor, this research seeks to learn how management ownership, leverage, and liquidity impact financial distress in transportation companies listed on the Indonesia Stock Exchange from 2018 to 2022. Quantitative research describes this kind of study. From 2018 through 2022, 37 transportation businesses were included in the study's population. These companies were listed on the Indonesia Stock Exchange (IDX). Eleven different businesses made up the sample. The kind of information used is secondary data. The method utilized to gather data is documentation studies. This study makes use of the Eviews 10 software program. The data analysis methods that are used include descriptive analysis, panel data regression analysis, R2 determination coefficient, significance test (t-test), and moderating test.  According to the study's findings, financial distress is not significantly impacted by leverage, financial distress is negatively and significantly impacted by liquidity, financial distress is not significantly impacted by managerial ownership, and the relationship between the debt-to-equity ratio variable and financial distress cannot be moderated by profitability. However, profitability can moderate and strengthen the impact of liquidity on financial distress, and it can also moderate and strengthen the impact of managerial ownership on financial distress.

KSOP Class III Tanjung has a big responsibility in ensuring that the guidance service runs smoothly. However, the realization of the availability of guided facilities and infrastructure is still not in accordance with the state of the field. This study aims to calculate the adequacy level (ideal) of human resources, facilities and infrastructure for ship guidance according to the report of guiding activities. This research is quantitative descriptive with a formula method or an empirical calculation formula of the level of adequacy, used as a reference or reference provided by the Directorate General of Ports. The results of the study show that there is an excess of Human Resources (HR) and Guidance Infrastructure amounting to 2 guides and 1 kepil ship. The factor that affects the calculation of the ideal result is the characteristics of the vessel's guiding area.

The implementation of Environmental, Social, and Governance (ESG) regulations in Indonesia is still in its developmental stage and faces several challenges in enforcement and compliance. Compared to developed countries, Indonesia's ESG framework lacks strong incentives and adequate regulatory oversight, leading to inconsistencies in corporate adherence. This study aims to analyze the effectiveness of ESG regulations in Indonesia from a legal perspective and evaluate their impact on corporate compliance. A normative juridical approach was used, supplemented by case studies of companies that have implemented ESG principles. Data were collected through document analysis of regulatory frameworks, sustainability reports, and interviews with key stakeholders. The findings indicate that while the number of companies adopting ESG practices has increased significantly from 45 in 2018 to 675 in 2023, only 38% fully comply with ESG standards. Moreover, statistical analysis reveals a strong correlation (r = 0.78, p < 0.05) between regulatory strictness and corporate adherence. Weak enforcement mechanisms and the voluntary nature of ESG reporting remain major obstacles to effective implementation. The study also highlights that firms integrating ESG principles tend to attract more investment and demonstrate better financial stability. The findings contribute to the ongoing discourse on ESG regulation by emphasizing the need for policy reforms, including stricter enforcement, standardized reporting mechanisms, and economic incentives to enhance compliance. This research provides a foundation for future comparative studies on ESG regulation and suggests integrating technology-based monitoring tools such as blockchain and artificial intelligence to improve corporate accountability and sustainability practices.