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.

This study investigates the influence of Fear of Missing Out (FoMO), a psychological phenomenon amplified by social media platforms such as Instagram and TikTok, on the behavior of each individual. Focusing on the case of Agroeduwisata MarkazKomobid in Serang Regency, this study uses qualitative methods to explore how digital exposure shapes travel motivation. Referring to insights on digital culture, the psychological effects of FoMO, and social media-driven tourism strategies, this analysis reveals that online trends often serve as social benchmarks, pressuring individuals to engage in experiences that are considered popular or viral. These findings emphasize the strategic importance of social media in creating an attractive destination image and driving visitor interest, especially for active social media users.

Students' understanding of the concept of nets and surface area of spatial shapes is still relatively low due to the abstract nature of the material and the lack of connection with real life. This study aims to determine the effect of contextual learning models based on North Sumatra local wisdom on improving elementary school students' concept understanding. The method used is Systematic Literature Review (SLR) by analyzing various relevant sources from 2019 to 2024. The results showed that the integration of local cultural elements, such as Batak traditional houses (Rumah Bolon), gorga carvings, and traditional crafts, can help students understand mathematical concepts more concretely. This approach encourages better spatial visualization and calculation skills, and increases students' motivation and active participation. Learning becomes more meaningful as students can relate the material to their cultural environment. However, challenges such as limited learning resources and teacher readiness are still barriers to implementation. Therefore, training for teachers and development of local culture-based teaching materials are needed. This research contributes to the development of contextual learning strategies that are more relevant to students' cultural background, especially in mathematics education at the primary school level.

This research is a study in the field of Public Administration aimed at describing community empowerment management through the Holistic Village Development and Empowerment Program (PHP2D) in the development of Kebon Winduaji Coffee in Winduaji Village, Paguyangan District, Brebes Regency in 2020. The research method employed a descriptive qualitative approach with a case study design. The research targets were stakeholders involved in community empowerment activities through the PHP2D program. The selection of informants in this study used purposive sampling technique. Data sources for the research utilized both primary and secondary data. This research focused on aspects including available strengths and opportunities, while simultaneously minimizing weaknesses and threats faced in the development of Kebon Winduaji Coffee. Data analysis used an interactive model with descriptive design. The research findings indicate that successful community empowerment through local products requires a balance between two important elements: preserving local culture and traditions, and adapting to contemporary market demands. The long-term success of community empowerment programs depends not only on the availability of funding and support from various parties. More importantly, it is the ability to build a robust system that can withstand various external changes, while maintaining the distinctive characteristics and authenticity of local products as a sustainable competitive advantage.

This research aims to (1) Understand the contextual-based mathematics learning process and current Islamic values. (2) Produce a contextually based Mathematics E-Module product design and Islamic values ??in Class VIII SPLDV material carried out by the Batanghari Islamic Qurani Middle School. The type of research used is research and development (Research and Development) using the ADDIE model, which consists of 5 stages. The research subjects were 13 students in class VIII of SMP Islam Qurani Batanghari. Data collection techniques in this research used interviews, questionnaires, and documentation. The data obtained is the validity and practicality of the product. The results of this research identified that there is no innovation in the learning process in learning methods that only use general methods, namely lecture, discussion, demonstration, and memorization. Our teaching materials also include student worksheets (LKS) and teacher handbooks. Then, this study produced a product in the form of a contextually based Mathematics E-Module and Islamic values ??, which received the predicate of validity with an average score of 91%, and practicality based on student response questionnaires with an average score of 87% with very practical criteria. Based on this study, it can be concluded that the Mathematics E-Module based on contextual and Islamic values ??in SPLDV Class VIII material at Islamic Middle School Qurani Batanghari is suitable for use as teaching material in junior high schools.

For citizens who support democracy, ethics and human rights (HAM), civic education is an important instrument to shape their character and mentality. In the era of globalization and openness of information, the value of education which places a strong emphasis on strengthening human rights (HAM) values is very important. The design of civic awareness for theoretical approaches and literature research may actively involve the formation of citizenship, as discussed in this paper. This article examines the application of incorporating human rights (HAM) ideals into civic education instruction in educational settings using a descriptive qualitative approach. Civic education is an important instrument in shaping the character and mindset of citizens who uphold democracy, ethics and human rights (HAM). The political consequences of this research include the need for curriculum renewal, institutional support, teacher training and the idea that civic learning is a process rather than a means to achieve civic and human ideals.

This study discusses the Decision of the Business Competition Supervisory Commission (KPPU) Number 16/KPPU-M/2023 regarding the delay in notification of the takeover of PT Kadi Indonesia Manufaktur shares by Nippo Corporation. The acquisition transaction was legally effective on June 3, 2021, but was only notified to the KPPU on October 18, 2021, which exceeded the 60-day working limit according to KPPU Regulation Number 3 of 2020. The purpose of this study is to analyze the legal principles used by the KPPU and assess the application of Article 29 of Law Number 5 of 1999 in conjunction with Article 5 of Government Regulation Number 57 of 2010. The method used is normative juridical with a case study approach. The results of the study show that the KPPU applies the repressive principle, namely that legal action is taken after the violation occurs. Although no bad intentions were found on the part of Nippo Corporation, elements of violation were considered proven, including asset values ​​exceeding the threshold and negligence in fulfilling administrative obligations. As a result, KPPU imposed an administrative sanction in the form of a fine of Rp1 billion. This finding emphasizes the importance of business actors' compliance with the provisions of acquisition notifications and shows the need to strengthen socialization and preventive warnings to prevent similar violations in the future.

This research aims to develop a web-based school management information system that can improve the efficiency of education administration. In today's digital era, many schools face challenges in effective data and information management. This research uses a Systematic Literature Review (SLR) approach to identify and analyze relevant literature related to the development of web-based school management information systems. The results showed that the development of a web-based school management information system is generally able to improve the efficiency and effectiveness of education administration management, starting from data processing of students, teachers, finances, to reporting. The system supports transparency, speed of access and accuracy of information within the school environment. Although the results show consistent benefits, this research still has limitations in the number of sources and a relatively narrow study, so a broader and more in-depth follow-up study is needed.

This research is a qualitative descriptive study aimed at understanding and analyzing the performance of the Secretariat employees at the Ambon City General Election Commission (KPU) in 2024. The study was conducted at the Ambon City KPU. The data collection techniques used were observation, interviews, and documentation with a total of 10 informants who were considered directly involved in the role of the Secretariat employees’ performance in organizing the local election. The results of this study indicate that the performance of administrative services is not yet optimal or has not been implemented properly. This can be seen from the research findings regarding service standards, which include several indicators: service procedures, completion time, facilities and infrastructure, and the competence of service officers. The study concludes that improvements are needed in discipline, knowledge, skills, and expertise of the officers so that the service process can be carried out effectively.

In today's highly competitive culinary industry, one of the most important strategies to attract and retain customers is product differentiation. Differences can provide value and set a business apart from its competitors. Examples of differentiation include innovative menu items, premium raw materials, distinctive flavors, and brand image. The goal of this study is to analyze the relationship between product differentiation and customer loyalty at Kinikawa Coffee Shop in Pangkal Pinang. As part of a quantitative research plan using survey techniques, questionnaires were distributed to one hundred active customers. The validity and reliability of the research instrument were examined, and simple linear regression analysis of the data was performed using SPSS software. The findings of the study indicate that customer loyalty is positively related. Customer loyalty to Kinikawa increases along with their opinions regarding the company's efforts to stand out from the competition.. This research highlights the importance of using differentiation tactics when building lasting relationships with clients, especially in the local coffee shop industry facing tight and fluctuating competition.