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.

Adolescents are the age group from 10 to 19 years who are in the transition period from children to adults. During this period, various changes occurred, both physical, psychological and social. The aim is to analyze the relationship between knowledge of maternal attitudes and roles and girls' readiness to face menarche. The formula method used is the Chi Square Test formula and Spearman Rank Correlation with the SPSS version of the computer program.  The results of the research show that children who are not ready are more likely to be found in the group with a supportive mother's role at 32.6%, compared to the group whose mother's role is not supportive at 6.7%. Based on the results of the Chi square statistical test, the result is a p value of 0.049 = meaning <0.05, so Ha is accepted, which means there is a relationship between the role of the mother and the readiness of female students at SD Negeri Semeru 06 in 2024. Furthermore, the or value in this research was found to be 0.1 with So it can be concluded that a supportive maternal role has a 0.1 times chance of being well prepared compared to a non-supportive maternal role. Conclusions Based on research at SDN Semeru 06 Bogor City (2024) shows that the majority of respondents had a poor understanding of menstruation, but their understanding increased after counseling.Abstract and Keywords must be written in

The This study uses a descriptive statistical approach to analyze the level of student satisfaction with campus facilities at the State Islamic University of North Sumatra. Data were obtained through an online questionnaire using a simple random sampling method with 36 respondents. The questionnaire covered four categories of facilities: general, technology and accessibility, academic support, and campus and infrastructure. The analysis involved calculating percentage, probability, mathematical expectation, variance, and standard deviation. The results showed that library comfort had the highest satisfaction score (expected = 4.06), while the Wi-Fi connection had the lowest score (expected = 3.06, deviation = 1.39), indicating dissatisfaction and an uneven perception. Other aspects, such as academic guidance by lecturers (expectation = 3.86), toilet facilities (expectation = 3.83), and laboratories (expectation = 3.72), showed good satisfaction levels. These findings provide a strong basis for the campus to improve low-scoring areas and maintain areas that meet student expectations.

This paper examines the military cooperation between Brunei Darussalam and the United Kingdom, as well as its impact on regional stability in Southeast Asia, focusing on Brunei's non-alignment strategy as a small state. Using a descriptive analytic method based on a literature review, this paper explores descriptive data on the dynamics of Brunei's foreign policy strategy in building bilateral relations, the role of the UK post-Brexit through the Global Britain strategy in strengthening bilateral relations with ASEAN member countries, and the implementation of Brunei and British military cooperation in maintaining regional security stability through the presence of British Forces Brunei since 1963. This is supported by historical ties and the Garrison Agreement to strengthen the security of the country and the region without confrontation. Therefore, this paper shows that Brunei has managed to balance military cooperation with the UK and economic cooperation with China in the midst of great power rivalries and tensions over the South China Sea dispute, as well as its implications for regional stability.

This study explores the strategies and effectiveness of the recovery of Micro, Small, and Medium Enterprises (MSMEs) in Medan City following the COVID-19 pandemic. By reviewing recent scholarly articles, it examines the roles of government policies, digital transformation, product diversification, and multi-stakeholder collaboration in supporting MSME sustainability. The review findings show that economic stimulus policies such as cash assistance, credit relaxation, and digital training significantly impact the resilience and growth of MSMEs. Moreover, MSMEs' adaptation to technology and the role of communities further strengthen local economic resilience. This study contributes to the literature on regional economic recovery and serves as a foundation for data-driven policy-making.

This study explores the management strategy of Sikkola Rakyat to increase student engagement in learning. Important issues related to student participation in Sikkola Rakyat are discussed, and an innovative model for an inclusive participatory management system is proposed. It is hoped that this model can make a major contribution to improving the quality of education by empowering students, strengthening community collaboration, and creating a more effective and sustainable learning atmosphere. The approach used in this study is qualitative with the Miles and Huberman model. Data collection techniques include observation and interviews. Observations were carried out directly at Sikkola Rakyat to see how education management takes place. Interviews were conducted with the Head of Education Division at Sikkola Rakyat and the Partnership Manager at Sikkola Rakyat Pusat at the Jalur Hijau learning house. The research findings indicate that Sikkola Rakyat implements student-focused learning strategies, including interactive methods, ice breaking, and giving small awards to motivate children. The decision-making process is internal but remains open to feedback from the community. Teaching methods are adjusted to the age of the child, and teaching materials are adapted according to the abilities of the students. Volunteers are trained through regular micro teaching as well as social observation and analysis stages. Although the facilities are limited, the learning atmosphere remains fun by using games, quizzes, prizes, and casual discussions. There are positive changes in children after they join Sikkola Rakyat, such as the implementation of the "3 magic words." Cooperation with the community and parents needs to be further strengthened. Overall, Sikkola Rakyat has successfully implemented participatory, responsive, and sustainable education strategies, as well as integrating learning, human resource development (volunteers), and community empowerment synergistically.

Study English to 6th grade students of Suralaya Primary School. Data collection uses questionnaires or questionnaires that are loaded with indicators of the influence of gadgets and learning interests. The sample in the study was 40 students, in class VI of Suralaya Primary School. The Research Method that researchers choose is Quantitative, with questionnaires to 40 students. From the results of the study, it was found that as many as 98% of students increased their interest in learning English and 2% of students remained. Gadgets have a positive impact for Suralaya's 6th grade students, including facilitating communication, serving as a means of entertainment, increasing comfort in learning, and expanding knowledge. To reduce the negative impact of using gadgets, parents need to have an understanding of them, provide instructions, give explanations, give advice to children, as well as limit the duration of use of the device by children.

This study investigates how teaching methods affect students' willingness to learn. Students' interest and engagement in the learning process can be enhanced by effective teaching methods. Different teaching philosophies, including collaborative, inventive, interactive, and authoritative, have varying effects on students' willingness to learn. To achieve the best learning outcomes, it is necessary to choose a teaching style that suits the needs and characteristics of students. In this study, a qualitative approach was used to analyze students' perceptions of various teaching styles in the classroom environment. The results showed that interactive and collaborative methods tend to increase learning motivation more than the one-way authoritative style. In addition, teacher emotional involvement, the use of interesting learning media, and a conducive classroom atmosphere also contribute greatly to shaping students' learning interests. These findings are expected to be a reference in designing more adaptive and effective teaching strategies.

Bandung, as a primary tourist destination in Indonesia, offers diverse attractions including nature, culture, and distinctive local cuisine. The increasing number of visitors necessitates practical and engaging information media to assist them in planning their trips effectively. This project aimed to design a comprehensive booklet serving as a guide to Bandung's tourism and culinary delights, specifically for guests staying at Favehotel Hyper Square Bandung, which previously lacked such a dedicated digital or physical resource. Employing a Research and Development (R&D) methodology, this project adapted a development model encompassing several stages: identifying potential and problems, data collection, product design, design validation, design revision, product testing, and final revision. To assess the developed booklet's feasibility and effectiveness, an evaluation was conducted through questionnaires distributed to respondents. The data from these questionnaires were then analyzed using a quantitative descriptive analysis method, calculating the average scores for each statement. The project's findings indicate that the booklet received positive responses from respondents, with high average scores across its content, visual presentation, and ease of use. Consequently, this booklet is deemed suitable for use as an information and promotional tool for tourism within the Favehotel Hyper Square Bandung environment.

Employing a qualitative methodology that integrated video content analysis and interviews with both the curator and viewers of the YouTube channel @hippiearab, this research aims to elucidate the distinctive narrative approach utilized in the propagation of religious tenets. The central discovery of this inquiry highlights that a direct, relatable to daily life, and captivating storytelling mode simplifies the comprehension of religious doctrines for the audience. Furthermore, the application of everyday language within the content has demonstrated its efficacy in forging a robust emotional bond between the content creator and the video recipients. This study underscores the pivotal role of online media, notably YouTube, as an influential tool for instilling spiritual values in younger generations within the context of their ordinary existence.