Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:This study aims to describe the utilization of interactive technology and artificial intelligence (AI) to enhance the competencies of 21st-century teachers within the Educational Coordination Office of Pangkatan Sub-District,…
rict, Labuhanbatu Regency, North Sumatra Province. The research employed a descriptive qualitative method with a field study approach through a six-day workshop. The subjects of this study consisted of 20 elementary school teachers who participated in training sessions on Quizizz, Wordwall, and the use of AI tools such as ChatGPT in the learning process. Data were collected through observation, interviews, pre-test and post-test assessments, as well as documentation, and were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate a significant improvement in teachers’ understanding and skills in integrating interactive technology and AI into the learning process. The average pre-test score of 70.00% increased to 89.00% in the post-test, indicating a 19.00% improvement in competency. In addition, teachers successfully developed gamification-based learning media using Quizizz and Wordwall, and utilized artificial intelligence to efficiently design teaching materials and evaluation tasks. The workshop activities also fostered teachers’ motivation, creativity, and digital awareness regarding the importance of innovation in 21st-century education.This study affirms that the integration of interactive technology and AI not only enhances teachers’ pedagogical competencies but also contributes to the development of a more adaptive, collaborative, and digitally relevant learning ecosystem aligned with the needs of the modern era.
Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:Muhammad Iqbal emerged during a period of intellectual stagnation in the Muslim world in the early 20th century, introducing a fresh and visionary idea: the reconstruction of religious thought. In his seminal work, The Reconstruction…
Reconstruction of Religious Thought in Islam, Iqbal proposed a way out of this stagnation by revitalizing the Islamic intellectual heritage while engaging in a critical dialogue with modernity. This study aims to examine the key concepts of Iqbal's project, including his critique of Greek philosophy, his dynamic view of ijtihad (legal reasoning), his theory of the "Khudi" (Self), his dynamic concept of God and the universe, and his vision of spiritual democracy. Using a qualitative approach with philosophical-hermeneutic analysis, this research concludes that while Iqbal's thought has been widely appreciated as a revitalizing force for Islamic intellectualism, it has also faced criticism concerning its practical implementation and philosophical consistency. The study finds that Iqbal's ideas remain profoundly relevant today, particularly in navigating the challenges of modernity without sacrificing Islamic identity.
Abstract:This study examines structural and spatial gaps in Indonesia’s railway network through a comparative analysis with Japan, India, the Philippines, and Uzbekistan, aiming to formulate adaptive, efficient, and sustainable railway…
railway modernization strategies. Using a qualitative descriptive-comparative approach grounded in pragmatism, the research emphasizes the policy relevance of global best practices adapted to Indonesia’s context. Lessons from Japan and India highlight network integration, business diversification, and logistics efficiency, while the Philippines and Uzbekistan demonstrate the importance of adaptive governance, technological innovation, and institutional reform in strengthening interregional connectivity. In Indonesia, modernization should integrate the roles of PT Kereta Api Indonesia (KAI), the Directorate General of Railways, and local governments to enhance connectivity, improve logistics efficiency, and promote equitable regional development. These findings provide a conceptual and managerial reference for designing inclusive, adaptive, and equitable national public transport policies.
Abstract:Background: Diabetic ulcers are a chronic complication frequently experienced by individuals with diabetes mellitus and significantly contribute to morbidity, mortality, and lower extremity amputation rates. Effective wound…
und management is key to preventing further complications. Modern dressings based on the moist wound healing principle have been proven more effective than conventional methods, as they maintain wound moisture and support tissue regeneration. Objective: To describe the treatment of diabetic ulcers using the modern dressing method with red fruit (Pandanus conoideus Lamk) ointment in Gelang Village, Rakit District. Methods : This study used a descriptive case study approach involving one diabetic ulcer patient who met the inclusion criteria. Wound care was performed every two days for 14 days using modern dressing and red fruit ointment. Data were collected through observation, interviews, and documentation. Results: There was an improvement in wound conditions after the application of red fruit ointment, marked by an increase in granulation tissue and a decrease in necrotic tissue. The active ingredients in the ointment such as β-carotene, tocopherol, oleic acid, and linoleic acid have antioxidant and anti-inflammatory effects that accelerate the healing process. Conclusion: Modern dressing with red fruit ointment is effective in accelerating the healing process of diabetic ulcers and can serve as an alternative topical therapy to support optimal wound recovery
Abstract:The challenges of modern education demand not only academic achievement but also the cultivation of students’ noble character. In this context, the role of principals in Integrated Islamic Senior High Schools (SMA IT) becomes…
becomes highly strategic. This study aims to analyze and describe the role and influence of principals’ Islamic integrative leadership on improving the performance of educational staff within SMA IT. A qualitative approach with a phenomenological method was employed. Data were obtained through in-depth interviews with principals and educational staff as well as participant observation. Analysis was conducted interactively through data reduction, presentation, and conclusion drawing. The findings show that Islamic integrative leadership which combines modern leadership models such as transformational, instructional, democratic, servant, and distributive leadership with Islamic values such as exemplary conduct (uswah hasanah), consultation (syura), trustworthiness (amanah), justice, and a clear vision significantly enhances the performance of educational staff. The integration of these values creates a work culture imbued with a spirit of worship, collaboration, and quality orientation. Educational staff become more motivated, loyal, and productive as they view their work as part of worship. This study concludes that Islamic integrative leadership is not merely a leadership style but an effective organizational culture foundation at SMA IT. Its implementation has been proven to empower educational staff, improve their performance, and support the achievement of sustainable Islamic educational goals. This leadership model is recommended for broader development in Islamic educational institutions.
Abstract:This article examines in depth the relationship between the Qur'an and the concept of diversity in the context of modern society. By using a qualitative approach and content analysis of Qur'anic verses that touch on the…
issue of ethnic, religious, and racial differences, this study seeks to uncover the universal and contextual dimensions of the principles of diversity in Islamic teachings. Gadamer's hermeneutic approach is used as a theoretical framework for critically interpreting Qur'anic texts, with the aim of contributing to the treasure trove of modern interpretations of pluralism. The findings of the study show that the Qur'an, through verses that emphasize the unity of humanity and respect for diversity, provides a strong foundation for the implementation of diversity values. The discussion also explained the social implications of the application of the principle of diversity according to the Qur'an, including in the context of politics, education, and intercultural relations in pluralistic societies. By integrating critical analysis of sacred texts with empirical data and theoretical studies, this article is expected to make a significant contribution to the research treasure trove of Islamic studies and pluralism. This research emphasizes that the role of the Qur'an in upholding the value of diversity is multi-perspective; It not only provides spiritual guidance, but also offers an ethical framework that can foster the construction of an inclusive, just, and harmonious modern society. The purpose of this research is to elaborate on the role of the Qur'an as a source of values of diversity and pluralism, by tracing relevant verses and relating them to the social reality on the ground. Thus, this research not only aims to provide textual analysis, but also examines the practical application of the teachings of the Qur'an in promoting peace and social justice in the era of globalization. This research is expected to be an important reference for researchers and academics of Islamic studies and pluralism in an effort to strengthen interfaith dialogue and increase tolerance and social justice.
Abstract:This study examines the concept of social solidarity and religious values, especially those contained in the Qur'an. Social solidarity has long been the focus of discussion in various disciplines, ranging from sociology,…
political science, to Islamic studies. In the midst of the increasingly complex dynamics of urbanization in Indonesia, the question of how religious values, especially those contained in the Qur'an, can encourage collective action based on social justice is very relevant. By examining in depth the relationship between the teachings of the Qur'an and social solidarity, this article contributes to the development of social theory and practice in urban Indonesian society. It is hoped that the findings and recommendations presented can be a reference for academics, researchers, and policymakers in formulating strategies for integrating Islamic values into contemporary social dynamics, so that in the end it can produce a more just, inclusive, and dignified society. The results of the study show that there is a strong integration between the theological message in the Qur'an and the dynamics of social interaction, as well as its implications in the formation of pro-people public policy. Thus, the conceptual framework proposed in this study not only makes a theoretical contribution to the development of Islamic studies and sociology, but also offers practical recommendations that are applicable to the strengthening of social solidarity in the modern era. This study suggests that further studies can explore more empirical aspects, involving field data and participatory analysis, to ensure that the values of the Qur'an are truly integrated into social life and public policy as a whole. This research invites further dialogue between stakeholders in an effort to realize solid social solidarity, as a tangible manifestation of the application of the principles of goodness and justice enshrined in the Qur'an.
Abstract:This study explores the integration of Artificial Intelligence (AI) in the development of the heritage tourism destination Taman Sari Yogyakarta. As a cultural site with rich historical and architectural values, Taman Sari…
ri has great potential to become a leading historical tourism destination through the application of modern digital technologies. This research is highly relevant in the context of the Society 5.0 era, where digital transformation and multi-stakeholder collaboration through the pentahelix model (government, academia, business sector, community, and media) are key approaches in sustainable tourism governance. The objectives of this research are: (1) to identify the potential of AI application in enhancing the attractiveness of Taman Sari as a heritage tourism site, (2) to analyze the role of local communities in the digital transformation of the destination, and (3) to formulate a structured collaborative strategy for the development of AI based heritage destinations. The research employs a qualitative method using data collection techniques including observation, in-depth interviews, and documentation. Informants included representatives from government, local communities, academia, tourism businesses, and tourists. Thematic analysis was used to interpret the data and identify patterns and meanings related to stakeholder participation and partnership.
The findings indicate that AI can serve as a tool for cultural preservation and enhancement of tourist experiences, through features such as historical chatbots and augmented reality. However, challenges remain, including limited infrastructure, low digital literacy among local communities, and weak inter-stakeholder collaboration. The study also finds that local communities have the potential to act as agents of digital literacy if actively involved in training programs and AI-based tourism management.
The research concludes that developing heritage tourism destinations like Taman Sari requires strong synergy among stakeholders through the formation of inclusive digital collaboration forums. AI technology can be a valuable medium for cultural preservation when implemented in a contextual, participatory, and sustainable manner.