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Compliance of taxpayer, usually, works well because it is based on tax understanding. The study explores the role of tax understanding of local public officials toward their tax compliance. By using quantitative method with Pearson correlation test, ANOVA, t test, and F test, this study highlighted the...

Mozart’s opera Così fan tutte has become a highly controversial classic in classical music drama for its pungent deconstruction of love and human nature. This paper aims to deeply analyze the portrayal and significance of the character Ferrando in Così fan tutte. Based on Mozart’s artistic techniques...

This study introduces MyPatriotic, an electronic assessment system leveraging the Naive Bayes algorithm to evaluate student patriotic attitudes. Conducted with 135 students from the PPKn department at Universitas Negeri Medan (2024 cohort), the research addresses the need for engaging and effective methods...

With the rapid development of China’s economy, the scale of transportation network construction continues to expand. In the construction of expressways, slope engineering formed by high filling and deep excavation has become an important research topic. This study focuses on the mechanical response mechanism...

Traditional nuclear accident emergency training has limitations such as high risk, high cost, and limited scenarios. In contrast, virtual reality technology, with its immersive, interactive, and imaginative features, offers innovative solutions for nuclear accident emergency training. This article systematically...

In the context of the booming development of new media, this study takes Weibo, a new media platform with extensive influence, as an example to deeply explore the impact of entrepreneurs’ front-stage behaviors on entrepreneur image and brand image through empirical research. The results show that compared...

China’s government has introduced Dual Credit Policy to promote the green transformation of the automobile industry, and in August 2023, a new Credit Pool mechanism was added. This paper focuses on the impact of the Credit Pool on the investment decision of traditional automobile enterprises. The study...

The socio-cultural environment influences people’s speculation, attitudes, and behavior, including breastfeeding. Socio- cultural factors related to exclusive breastfeeding, one example is found in the Ngalum ethnic community, Papua, where the community does not give colostrum to their babies. Studies...

Freshwater supply for stabilizing sandy soils is one of the significant challenges in coastal regions. On the other hand, Ordindary Portland cement (OPC) has several limitations in the exposure to saline environments. Geopolymers, as environmentally friendly soil stabilizers, have been widely used in...

Biomass is an environmentally friendly alternative energy due to its sulphur-free, carbon-neutral, and the abundant availability. Coconut Shell is a type of The calorific value of biomass waste, which is suitable for use as a raw material in the gasification process, is 20890 kcal/kg. Gasification is...

In this paper, a metaverse intelligent classroom design based on Domain-specific Language is proposed to address the time, space and form constraints of traditional teaching methods, as well as the problems of insufficient interaction and inconspicuous personalised teaching in existing virtual teaching...

Sustainable Development Goals (SDGs) program are efforts to accelerate the achievement of sustainable development goals. SDGs Desa achievement is a derivative of SDGs National to 18 areas of development focus with a scale of values from 0 to 100. SDGs Desa in Kedungbanteng, Banyumas only reached a value...

Collocation as a linguistic phenomenon has several aspects that need to be identified in order to be functional in language learning. Collocation in Japanese it is called rengo. Machida and Momiyama (1997) assert that rengo is a phrase / clause whose overall meaning can be known from the meaning of each...

SDGs are the blueprint to achieve a better and more sustainable future for all. SDGs target #11.7 means that by 2030, cities should provide universal access to safe, inclusive, and accessible green and public spaces for women and children, older persons, and persons with disabilities. Besides, all public...

This study aims to examine the characteristics of moderate citizenship in Indonesian Islamic Boarding School (Pesantren) and find a new concept called Inclusive Citizenship Character (ICC). Through a qualitative approach with in-depth interviews, observations, and document analysis, this study involved...

Student safety remains a paramount concern for educational institutions, particularly during transit. This paper introduces Secure School, a comprehensive student safety management system that deploys Radio Frequency Identification (RFID) technology to enhance monitoring, tracking, and predictive analysis...

This research proposal aims to develop Deep learning algorithms for an IoT-based system to analysed and detect illnesses in sugarcane leaves. Using various deep-learning approaches, the system will detect and classify diseases by collecting leaf images using IoT-enabled sensors. The expected benefits...

The development of transportation infrastructure is very important to support sustainable tourism development. This research aims to analyze the carrying capacity factors and existing transportation infrastructure of Medan-Berastagi-Merek. Carrying capacity analysis was carried out using a quantitative...

Parallel import and Bolar provisions are excluded from criminal provisions and civil lawsuits. Bolar provision is a policy that allows third parties to test, use and make patented drugs for the purpose of seeking approval from the Food and Drug Administration before the patented drug expires. This provision...

Follicular lymphoma of the submandibular gland is exceptionally uncommon. Lymphomas within the head and neck region do not have particular clinical behavior and manifestation. Furthermore, frozen section and fine-needle aspiration cytology can only provide a provisional diagnosis. Therefore, surgeons...

One of the information systems expected to continue attracting individuals to use it in their daily activities is the e-wallet; from the introduction of the e-wallet, the process of adopting it, the decision to continue using the e-wallet and to making the use of e-wallet an unconscious habit. This study...

Tafsir is expected to be a solution to the problems of human life as the Qur’an was revealed as a mercy to the universe. Among the problems is leadership. Among the mufassir in Indonesia who have served in government is Buya Hamka, who not only interpreted verses but also practiced through involvement...

This article explores the principles, methodologies, and benefits associated with the development of digital encyclopedias as educational media, drawing extensively from recent research. Digital encyclopedias are identified as highly valuable tools for media development, particularly in technology-focused...

Indonesia’s location in a high seismic hazard zone underscores the need for earthquake-resistant structural systems. This study evaluates the seismic performance of a six-story apartment building by comparing reinforced concrete and steel structural systems. Nonlinear static pushover analysis was conducted...

This study examines the mechanisms of civil litigation concerning the misuse of personal data within the financial technology (fintech) sector following the enactment of Law Number 27 of 2022 on Personal Data Protection (PDP Law). Prior to the implementation of this regulation, existing rules addressing...

Entrepreneurship is a direct support in business life such as seizing opportunities and creating new products. Entrepreneurial interest increases in response to many factors that affect entrepreneurial interests. The purpose of this study is to develop an understanding of entrepreneurship education,...

This study examines auditors’ understanding and application of the International Standard on Auditing (ISA 240) in their audit of financial statements in Malaysia for sustainable fraud detection. The study aims to address two key issues: first, the auditors’ comprehensive understanding of ISA240 standards,...

Cloud driven big data synergy has changed the dental healthcare system. With the integration of AI, it has ushered in dentistry 4.0 where artificial intelligence and machine learning will identify patterns to help in diagnosis and management of oral diseases. The increasing requirements for appointments...

The 2020 pandemic has driven the use of Personal Protective Equipment (PPE) and therefore, increased the amount of waste. Paper-like surgical masks are made from polypropylene, which is a non-biodegradable material. An alternative material for medical grade PPE that is equal to polypropylene is crucial...

Background: The next generation techniques has revolutionalized the biology era. In this work we are using Chromatin immunoprecipitation (ChiP) technique on the ChIP–seq of Gamma-Amino Butyric Acid (GABA). GABA is a brain-made chemical. It also found in some foods. The effect of GABA in brain is anti-seizure...

The study employed the PRISMA procedure to review systematically 16 Social Sciences Citation Index (SSCI) studies published from 2014-2024 that examined three teacher emotions dimensions (competence, investment, expression) and four student performance dimensions (emotion, motivation, behaviour, achievement)....

English is taught at Tutoring Course of SEVCO Sorong as one of the subjects that students must master to prepare students to take the SNBT test later. The researchers found difficulties when learning in class which made students active and required variations in learning, so the project-based learning...

Improving the quality of education depends heavily on the quality of human resources, namely, teachers. This begins with universities actively instilling an entrepreneurial spirit through edupreneurship courses. This study aims to examine the relationship between entrepreneurial characteristics and students’...

Noise Induced Hearing Loss (NIHL) is sensorineural hearing loss induced by prolonged high-intensity noise exposure. Industrial workers, such as welding workshop personnel, are at risk of getting occupational NIHL. The purpose of this study was to examine the association between occupational characteristics...

Predicting Gestational Diabetes Mellitus (GDM) is crucial for pregnant women to enable regular monitoring of their blood sugar levels and adherence to a healthy diet. Early intervention can significantly lower the risk of developing this condition. To assess this risk, Machine Learning (ML) and Deep...

This study explores the potential of innovating Madura’s local corn noodles (Elos) using extrusion technology within the framework of the Green-Shariah Economy. Elos corn noodles exhibit promising nutritional properties, including high dietary fiber, low glycemic index, and significant resistant starch...

This article is based on the reality that places women in a position where they can only hold meaning within the narrative of men. Women are written by men, and in doing so, women are structured as objects in writing. In the history of literary writing, female writers have been overlooked and objectified...

Corruption can be described as either a hindrance or as the grease of wheel that accelerates the economic turnover in Indonesia. With this research, the researchers can determine the extent of the influence of corruption on the economy in Indonesia after fiscal decentralization. This study utilizes statistical...

Folk dance is crucial to a country’s intangible cultural heritage and has been overshadowed by modern forms of entertainment in recent decades. Digital archives are a way to preserve cultural heritage by virtually storing different artifacts, making them more accessible. In addition, motion capture technologies...

Cyberbullying denotes one of the recent pervasive problems, mostly found on social networks, that poses a considerable challenge to keep safe and inclusive environment. It can lead to serious psychological problems for the victim. As one of possible responses, artificial intelligence emerged as a powerful...

This study aims to measure the level of institutional readiness of Community Health Centers (Puskesmas) in managing Regional Public Service Agency (BLUD)-based financial management using the Capability Maturity Model (CMM) approach. The method used was a descriptive quantitative approach with a survey...

Creativity is a crucial skill for elementary school students, significantly impacting their cognitive, emotional, and social development. This study aims to analyze the effectiveness of various teaching strategies in enhancing student creativity in art education. A systematic literature review was conducted,...

As India prepares its adolescent athletes for a demanding line-up of elite sports events—including the 2026 Youth Olympic Games (Dakar), the 2026 Asian Games (Aichi-Nagoya), the 2027 South Asian Games, and the 2028 Summer Olympics (Los Angeles)—emotional well-being emerges as a vital pillar of high-performance...

Space and territory in Global South countries may have been treated differently from those in their counterparts in the Global North. Rather than operating within an established system where regulation, permanence and ownership are emphasised, they often place more value on negotiation and flexibility....

The rapid growth in the accessibility of information, driven by technological progress, highlights the crucial significance of information literacy (IL) and digital literacy in contemporary culture. In light of this understanding, educational institutions must incorporate these literacies into their...

This study aimed to evaluate the biological activities of purified xylooligosaccharides (XOS) derived from food industry by-products using a combination of biochemical, chromatographic, and in vivo experimental approaches. XOS were extracted from wheat bran and brewery’s spent grains via enzymatic hydrolysis...

Metrocycle is a browser-based road safety education game developed to reinforce proper driving behaviors among Filipino motorcycle and bicycle riders through a gamified education approach. However, like any application, many of its aspects, such as user interface and user experience (UI/UX), accessibility,...

This paper studied tourism service quality at the destination level. The tourism industry stakeholders, namely tourists, residents, and service providers, are surveyed by a pre-tested interview schedule. For analyses, perceptions regarding service quality are transformed into weights destination-wise....

The government has established a responsive and proactive governance system that is oriented towards work professionals and innovation management in fostering the employee’s innovation spirit through the management role, namely the paternalistic leadership style, to create a credible and accountable...

Research purpose: This research aims to examine the impact of the IUU (Illegal, Unreported, and Unregulated) yellow card issued by the European Union on Vietnam’s tuna exports to the EU market. Research motivation: The motivation behind this study stems from...