This research looks at the part of politeness strategies in cross-cultural communication, concentrating on Asian, European, and African cultures. A qualitative approach was used, and data were gathered through intercultural dialogues and interviews with 30 participants. The results show important cultural differences in using positive and negative politeness strategies. Asian cultures focused on indirectness, honorifics, and non-verbal cues to preserve harmony and hierarchical respect, while European cultures combined directness with mitigation methods like humor and politeness markers. African cultures used inclusive language, storytelling, and indirectness to build group cohesion. This study emphasizes the significance of intercultural competence for handling cultural differences and enhancing communication in various environments. 
 

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Indonesian Migrant Workers (PMI) abroad often face various social, legal, and cultural challenges that can increase their vulnerability in everyday life. One effort to minimize these vulnerabilities is through the establishment of regional community organizations as a platform for solidarity, advocacy, and cultural identity preservation. This community service activity aims to assist in the formation of the Ikatan Warga Ponorogo di Hong Kong (IWPH) — an association of PMI from Ponorogo working in Hong Kong. The methods employed include community needs assessment, facilitation of organizational meetings, formulation of organizational statutes and bylaws, and basic community-based advocacy training. The results of this activity showed high enthusiasm among PMI from Ponorogo to participate in this community as a forum for sharing information, social protection, and preserving regional cultural traditions abroad. Moreover, IWPH has begun to actively voice issues faced by PMI, such as overcharging, gender-based violence, and unclear employment contracts. The establishment of IWPH is expected to serve as a model for strengthening social networks and advocacy based on regional community groups, enhancing the bargaining power of Indonesian migrant workers abroad. This activity also reflects the contribution of higher education institutions in supporting the protection and empowerment of Indonesian migrant workers in various destination countries.

Educational research requires a thorough understanding of population and sample concepts as the foundation for ensuring the validity and generalizability of findings. This article explores the fundamental differences between population and sample, the implications of their selection on research outcomes, and appropriate strategies for selecting a representative sample. By reviewing commonly used sampling approaches, such as probability and non-probability techniques, this paper highlights the importance of aligning the method with the research objectives and context. A clear understanding of these concepts is crucial for researchers to produce accurate, reliable, and contextually relevant educational data.

This study aims to explore the implementation of the Balanced Scorecard (BSC) through the digital system "MyCore" in measuring and improving employee performance at Bank BRI Unit Sokaraja Tengah. Using a descriptive qualitative approach, data were collected through semi-structured interviews with key informants, observations of work practices, and analysis of internal documents (performance reports, SOPs). Data analysis was carried out through data reduction, data presentation, and drawing conclusions with verification through source triangulation. The research findings indicate that the "MyCore" system integrates four BSC perspectives (finance, customer, internal business process, learning & growth) with specific performance indicators that affect incentives and career development. The financial and customer perspectives appear to have a strong emphasis, reflected in the direct impact on incentives and bonuses. The implementation of internal business processes is supported by standardization through MyCore and technology adoption. The importance of the learning and growth perspective is realized through regular training programs and bootcamp interventions for low-performing employees, which have proven effective in improving subsequent evaluation scores. In general, the implementation of the BSC via MyCore creates a structured, transparent, and adaptive assessment mechanism, encouraging productivity and professionalism. The implications of this study emphasize the importance of a transparent performance evaluation system that has a direct impact on career development and incentives, while also demonstrating the effectiveness of structured interventions in improving employee performance at the micro banking unit level.

The digitalization era is developing rapidly in Indonesia. The pandemic that occurred accelerated digital transformation in various fields. Various digital platforms were developed to support the continuity of education during the pandemic so that they could develop digital skills and improve the status of digital literacy in Indonesia. In addition to the positive impacts, there are also negative impacts from the development of digital transformation. The National Cyber and Crypto Polytechnic which focuses on information security is committed to encouraging increased digital skills and literacy in the surrounding community. Therefore, this time the National Cyber and Crypto Polytechnic located in Bogor Regency began to focus on developing digital skills and literacy among high school students or equivalent in Bogor Regency. The students' digital literacy status was first measured and then the right program or activity was determined to develop their digital skills and literacy. The digital literacy status was measured based on four pillars, Pillar 1 Digital Skill, Pillar 2 Digital Ethics, Pillar 3 Digital Safety, and Pillar 4 Digital Culture. Data collection was carried out by giving questionnaires to 276 high school students or equivalent who used the internet in Bogor Regency. Students give a score to each statement and then the score will be calculated as an average per pillar. The digital literacy index is obtained from the average score of all pillars. The digital literacy index result is 3.14 which is higher than the West Java digital literacy index of 2.78. In addition, pillar 2 Digital Ethic has the lowest score among the four pillars so that the next program is expected to aim to increase this score.

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.

Settlement is a basic human need that is closely related to the feasibility of life and well-being. The purpose of this study is to gain a better understanding of settlement patterns that occur in rural and urban areas, and to investigate the factors that influence these patterns. This study collects, analyzes, and synthesizes related literature. The results show that settlement patterns in urban areas are denser and develop vertically, while settlement patterns in rural areas tend to be spread out and horizontal. Various factors, such as natural conditions (such as climate, topography, water and land availability), socio-economic factors (such as employment, education, and income), and government policies and local cultural developments, influence these differences. These results emphasize that understanding settlement patterns as a whole is essential to building areas that are equitable, sustainable, and responsive to community needs.

National resilience is one of the concepts of Indonesian statehood. The resilience of a nation is basically needed to guarantee and strengthen the capability of the nation concerned both in order to maintain its unity, face future threats and seek resources to meet life's needs. The research objective is to determine the urgency and challenges of national resilience and national defense for the Indonesian nation. Research results will be obtained using the Literature review research method, namely a method of collecting library data and information by exploring knowledge or knowledge from sources such as books, journals, written works, lecture notes and several other sources that are related to the research object. The research results show that resilience comes from the word "hold" which means steadfast, strong, able to control oneself, persistent, and never giving up. Resilience means being able, resistant and strong to face all forms of existing challenges and threats in order to ensure survival. Furthermore, according to Law no. 3 of 2002 concerning National Defense, citizens can physically participate in defending the country by becoming members of the Indonesian National Army and Basic Military Training. If the country's economic and financial conditions permit, the possibility of military service can also be considered. Defending the Country Non-Physically, namely: Participating in citizenship education through both formal and non-formal channels. Implementing a democratic life by respecting differences of opinion and not imposing one's will in solving common problems. Sincere devotion to the surrounding environment by planting, maintaining and preserving. Real work for humanity to advance the nation and state. Play an active role in overcoming threats, especially non-military threats, for example volunteering for flood disasters. Participating in spiritual mental activities among the community in order to ward off foreign cultural influences that are not in accordance with the norms of Indonesian life. Pay taxes and levies which function as a source of state financing to carry out development.

Character education is very important for building a generation of the nation's successors who have noble character and positive behavior, especially amidst the increasingly complex challenges of the times. This article discusses the definition of character education, its objectives, and the benefits of implementing it in schools. This research was conducted using a qualitative approach, and the literature study method was employed to investigate various references related to the subject. The study results indicate that educational character is very important in shaping students' personalities, preventing bad behavior among teenagers, preparing a responsible generation, providing the tools for living in society, and supporting students' academic achievements. To achieve this, educational character must be integrated into the curriculum through practice, exemplary behavior, and collaboration between schools, families, and communities. Therefore, educational character is very important for building a generation of successors who are virtuous and behave positively. Especially in the face of increasingly complex challenges of the times, educational character can produce a generation that is not only cognitively intelligent but also possesses strong character.