The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax supervision, and tax audit have an impact on income tax revenue of individual retail business taxpayers. Meanwhile, simultaneously the variable of tax compliance, tax supervision, and tax audit together have a impact on income tax revenue of individual retail business taxpayers.

Bioethanol can basically be made with basic ingredients in the form of vegetables which contain high starch and carbohydrates such as taro tubers (Colocasia esculenta [L] Schott). The choice of taro in making ethanol is because taro is classified as a tuber like cassava which has 66.8% starch content and 7.2% water content. The process of making glucose is done through acid hydrolysis (HCl) with variations in acid concentration (12, 14, 16, 18, and 20%) and hydrolysis time (1.5; 2; and 2.5 hours). From the analysis, it can be seen that the result of hydrolysis is liquid sugar (glucose) with the highest level of 27.8%brix.

The development of digital technology, especially social media platforms such as TikTok, has had an impact that has driven changes in communication culture in society, one of which is related to the phenomenon of politeness crisis. This study aims to analyze the application of the principle of politeness in language in the speech used by the owner of the TikTok account "riezky.kabah". The method used in this study is a qualitative descriptive methodological approach and a pragmatic theoretical approach with SBLC (Simak Bebas Libat Cakap) data collection techniques and notes. The data source in this study was taken from video uploads on the TikTok account "riezky.kabah" in the period 2023-2025. The data for this study is in the form of speech in the video, especially video content with a school background as a limitation in data analysis. The results of the interim analysis show that there are 2 utterances of compliance and 50 utterances of violation, with details of the maxim of wisdom (tact maxim) found compliance as much as 1 data and violation as much as 13 data, the maxim of generosity (generosity maxim) found violation as much as 13 data, the maxim of modesty (modestness maxim) found compliance as much as 1 data and violation as much as 3 data, the maxim of approval (approval maxim) found violation as much as 18 data, the maxim of agreement (agreement maxim) found violation as much as 2 data, and the maxim of sympathy (sympathy maxim) found violation as much as 1 data.

Balai Pungut village has a lot of tourism potentials that could be develop to attract visitors more. A SWOT analysis that used in this study to evaluate how well strategies for developing tourism are working. The main goal of this research is to create a development strategy for the Tepian Batang Mandau destination site, while identifying the supporting and also inhibiting factors in that strategy. This research uses a qualitative approach and was carried out in Desa Balai Pungut, Pinggir District, Bengkalis Regency. The data collection was done through interviews, observation, and documentation. The data was then analyzed using SWOT analysis. The result shows that development strategies for Tepian Batang Mandau has been going well. Efforts have been made to improve its appeal, developed the better access, add some supporting facilities, and collaborate with the government to attract visitors more. From the SWOT analysis, absolutely that Tepian Batang Mandau has strong natural resources, which is a big advantage. However, there are still several weaknesses, especially in terms of supporting infrastructure. Some of the issues include a lack of clean water, limited lighting at the site, no directional signs to guide visitors, lack of cleanliness, and the unavailability of entrance tickets. These problems could make it harder for the site to grow and attract more tourists. On the bright side, the development of the site is supported by its tourism potential, its natural appeal, and the active involvement of local communities. Which said, there are also a lot of obstacles, such as poor infrastructure, low investment, lack of environmental awareness, limited skilled human resources, overlapping regulations, weak promotion, and lack of collaboration with investors. This study recommends that the community and local government should be cooperate to preserve the beauty of the site and take a good care of the existing facilities. This cooperation could be a main strategy in helping the Tepian Batang Mandau tourist destination grow and thrive.

The purpose of this research is to reveal Arabic language learning through an Arabic language intensification program based on using the peer tutoring method. The problem in this study is that students in the Arabic language education study program at the Darul A'mal Islamic Institute of Lampung as Arabic language learners have uneven Arabic language competencies, this is due to different educational backgrounds including modern Islamic boarding schools, Salaf, and non-Islamic boarding schools. The method used in this study is field research supported by data collection techniques, namely observation, interviews, and documentation, all data obtained are studied using anthropolinguistic theory. The main data sources in the study are management, lecturers, and students. This study succeeded in revealing that the success of the implementation of the peer tutoring-based Arabic language intensification program is supported by implementing three aspects, namely performance, indexicality, and participation, where this concept emphasizes the implementation of active interaction between lecturers and students in the Arabic language learning process and practicing Arabic by involving socio-culture and native Arabic speakers in it. Then the factors that support the success of students in learning Arabic are having grammatical competence, communicative and pragmatic competence, as well as Arabic language skills, namely istima', kalam, qiro'ah, and kitabah.

To improve the understanding of fifth grade elementary school students about the material of free morphemes and bound morphemes, this type of research is research and development (R&D). The results of the preliminary study showed that there was no learning media that facilitated learning and that students did not understand free morphemes and bound morphemes. Based on these findings, the author plans to create an illustrated e-book called "The Adventures of Bound and Free Morphemes" to improve students' understanding in fifth grade elementary school. The results of the validation of the first material expert and media expert showed that the e-book received a score of 70.7% and was included in the category. Thus, it can be concluded that the e-book is valid and practical to use to improve students' understanding.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

The development of Artificial Intelligence (AI) technology in the education sector has undergone major changes. These changes bring great opportunities to change the learning process to be more personal, effective, and inclusive. The purpose of this journal is to analyze the potential and challenges that need to be faced in the application of AI in education so that it can run optimally. The method used in this study is the literature review method of various recent studies that discuss the use of AI in education, The results of the study show that AI has great potential to improve the personalization of learning and educational efficiency. However, there are number of significant challenges, such as limited infrastructure, privacy and data security issues, resistance from educators and students, and the digital divide that still occurs in several regions. Therefore, a strategy is needed that includes a academic laziness that reduces learning motivation, constraints on AI contextual knowledge, Inability to process complex information, loss of literacy skills, amd the risk of addiction to AI technology. With a planned and sustainable strategy, AI has great potential to improve the quality of national education and also reduce the dangers that may arise from the modern technological era.

The rapid advancement of digital technology has transformed the landscape of language learning, particularly in the post-pandemic era where self-directed learning through mobile applications and online platforms is increasingly common. This study explores the effectiveness of two popular digital tools LuvLingua and YouTube in supporting independent Japanese language learning among Indonesian university students. LuvLingua offers a structured, gamified approach suitable for beginners, while YouTube provides authentic and contextual exposure through real-life content. Using a descriptive quantitative method, this research involved twelve students from non-language majors who actively use both platforms to study Japanese. The findings reveal that each platform has distinct advantages: LuvLingua excels in foundational vocabulary and pronunciation, whereas YouTube significantly enhances listening skills and cultural understanding. The combination of both platforms yields optimal learning outcomes, although success heavily depends on learners’ motivation, discipline, and time management. This study contributes to the growing body of research on technology-assisted language learning and provides practical recommendations for learners, educators, and content developers.

West Sumatra, situated at the convergence of the Indo-Australian and Eurasian tectonic plates, experiences frequent earthquakes and aftershocks due to the complex geological setting. This study utilizes the Omori-Utsu method, a modified version of Omori’s law by seismologist Tokiji Utsu, to estimate aftershock duration. Data on aftershocks from significant earthquakes (magnitude ?5.5M) between 2021 and 2023 were accessed through the BMKG earthquake catalog. The study finds that aftershock durations vary significantly depending on the earthquake's tectonic origin. The longest recorded aftershock duration occurred after the West Pasaman earthquake on February 22, 2022, lasting 21 days, while the shortest was one day following the Mentawai earthquake on September 11, 2022. These variations highlight the influence of tectonic structures on aftershock activity, with subduction zones exhibiting shorter decay times. This research provides critical insights into earthquake behavior, aiding in disaster preparedness and mitigation strategies for the West Sumatra region.