The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

Teacher performance is influenced by leadership, motivation, and other factors that affect the quality of learning, student achievement, and teachers' professional development. This study aims to explain the influence of leadership and motivation on teacher performance and their combined impact at SMP Taruna Harapan Bangsa Cigelam. The research employed a quantitative correlational method, with data collected using a questionnaire based on a Likert scale. Data were processed using validity and reliability tests, classical assumption tests, and both t-test and F-test analyses. The results showed that the principal's leadership style and work motivation significantly influenced teacher performance. The significance values for each variable were below 0.05, with positive Beta values (0.507 and 0.453), indicating a positive relationship. The overall regression model was significant, and the R Square value of 0.660 indicated that the two variables contributed 66% to teacher performance. Conclusion: An effective leadership style and high work motivation significantly improve teacher performance, although the incentive system indicator did not show a significant effect.

Weak character education, hostile environments, and family backgrounds influence the moral decline of students. Therefore, pesantren needs to strengthen moral development tangibly and continuously. This study aims to explain the efforts of Pondok Pesantren Nurul Iman Wonogiri to strengthen students' moral intelligence. The research method used is qualitative with a case study approach, utilizing interviews, observations, and documentation as data collection techniques. The research findings show that the pesantren implements character education by combining Salafi and modern methods. Through dialogue, motivation, habituation of worship, and exemplary behavior, the pesantren helps student become more disciplined, religious, and able to control their emotions. Moral education is carried out through the habituation of worship activities such as congregational prayers, dhuha, tahajud, voluntary fasting, and tadarus and tahfidz of the Qur'an, which shape the student's morality. In addition, etiquette education in the pesantren is carried out through curriculum integration, daily activities, pesantren programs, and cooperation with parents. This approach involves exemplarity, spontaneous activities, admonitions, and environmental conditioning. In conclusion, the strategies have successfully formed students with religious, independent, ethical, and noble character gradually and sustainably

Nature-based education shapes environmentally conscious generations through a sustainable curriculum, eco-friendly technology, community involvement, and visionary, transformative green leadership. This study analyzes the principal's implementation of Green Leadership in developing a nature-based school at Sekolah Alam Insan Rabbani, Sungai Penuh City. The study employs a qualitative case study approach, using observation, semi-structured interviews, and document analysis as data collection methods. Data processing includes condensation, data display, and conclusion drawing, with triangulation used as a data validity technique. The research findings show that: (1) Integrating the principal’s Green Leadership roles as educator, administrator, innovator, and motivator successfully promotes a culture of sustainability through exemplary behaviour, zero-waste policies, green curriculum integration, and active participation in environmental activities and community education. (2) The principal's development of a nature-based school involves integrating environmental literacy, implementing a nature-based curriculum, promoting zero-waste programs, and empowering the school and local communities through active learning, ecological activities, and ongoing synergy between the school and its surrounding environment. Conclusion: The principal plays a strategic role in integrating a green school approach through curriculum, culture, policies, environmental programs, collaboration, and capacity-building of the school community.

An independent attitude is an attitude that every individual must possess. Independence is an attitude that does not depend on others and can carry out activities well. The existence of a little doctor extracurricular in the school environment is expected to be a place for students to develop their independent attitude by participating in activities provided by educators. This study uses a descriptive qualitative method to describe instilling an independent character through the little doctor extracurricular activity and by the P5 values of the Merdeka curriculum. Then, based on the results of the study, it shows that the seven strategic activities that were born can improve the development of the independent attitude character of students in their school environment, and can be an example of other extracurricular teaching methods that can be periodically applied. Among them are 1. Introduction and manufacture of herbal medicine from natural ingredients. 2. Observation of Health Education Videos 3. Making educational videos. 4. Education on introducing types of waste using Problem-Based Learning techniques and recycling waste. 5. Making sculpture crafts from recycled paper. 6. Explore the Indonesian Red Cross using the role-playing method. 7. Evaluation of material using the games-based learning method. With the birth of this activity, there is an increase in the attitudes of students based on the results of observations of attitude values before and after the implementation of the activity.

 In today’s modern era there are a lot of muslim women who wear hijab with various models, motifs, trends that adjust to fashion trend, life style, brand image of today muslim women. The purpose of this study is to provide an understanding of marketing management and to find out the influence of trend fashion, life style, brand image on purchase decisions and repurchase intentions in the world of L-scraft Lamongan hijab. The sample taken was 90 and used the questionnaire distribution technique with the help of the SPSS data processing application. Which states positive and significant results means that there is a influence between the three variables on purchase decisions and repurchase intentions.

Key chains are popular merchandise items with significant potential in the world of entrepreneurship. This product serves not only as an accessory but also as a promotional tool and brand identity. This study examines innovations in key chain design and materials, along with entrepreneurial strategies that young entrepreneurs can use to enhance their competitiveness in the market. With a creative approach and the application of technologies like laser cutting, 3D printing, and eco-friendly materials, key chains can be transformed into more appealing and value-added products. Furthermore, digital marketing strategies, collaborations with local brands, and the implementation of personalization can boost the appeal and sales of this product. The study's findings suggest that combining product innovation with effective business strategies can aid young entrepreneurs in building sustainable and competitive businesses opportunities.
 

This study aims to analyze the influence of price and product quality variables on the demand for Kerupuk Opak at UD. Karya Bersama. This research is a quantitative study utilizing primary data collected through questionnaires distributed to 30 customers, using a saturated sampling technique. Data collection methods include questionnaires and literature studies. Instrument testing consists of validity and reliability tests, while classical assumption tests include normality, heteroscedasticity, and multicollinearity tests. Data were analyzed using multiple linear regression with the help of SPSS version 26. The results show that the price variable does not have a significant effect on product demand (tvalue = -0.253 < ttable = 1.70329; significance > 0.05), whereas the product quality variable has a significant effect on product demand (tvalue = 5.391 > ttable = 1.70329; significance < 0.05). Simultaneously, price and product quality significantly influence product demand (Fvalue = 65.853 > Ftable = 3.35; significance = 0.000 < 0.05).

Literacy skills are a fundamental element in primary education that influence students' success in various fields. However, the results of the PISA survey show that the literacy levels of Indonesian students are still unsatisfactory. One innovative approach that can improve students' literacy skills is the use of multimodal texts. Multimodal texts integrate various modes of communication such as written text, images, audio, and video to convey information, which is believed to enhance student engagement and understanding in the learning process. Several studies indicate that the application of multimodal texts can improve science literacy, reading comprehension, and writing skills among primary school students. This study employs the Systematic Literature Review (SLR) method to identify, evaluate, and synthesize various studies related to the use of multimodal texts in literacy learning at the primary school level. The analysis results show that multimodal texts are effective in enhancing students' literacy skills, particularly in reading and writing. Therefore, the integration of multimodal texts into the primary school curriculum is highly recommended to improve the quality of learning and student learning outcomes

The objective of this study is to highlight the role of information technology in improving decision-making at the General Company for Electrical Industries in Baghdad. To achieve the study’s objectives, a questionnaire consisting of 30 items was prepared and distributed to department heads and specialized employees. The data was analyzed using the SPSS. This study concluded that analyzing cost accounting methods considering technological development is one of the most important approaches for providing the necessary information to solve problems. Additionally, information technology facilitates communication, coordination, and the exchange of information between various departments and the external environment, while also providing accurate, appropriate, and sufficient information at the right time, thereby contributing to an improved decision-making process.