University of National Education

Tren nail art mencerminkan transformasi budaya kecantikan modern, di mana aspek estetika berpadu dengan ekspresi identitas dan komunikasi nonverbal. Lebih dari sekadar ornamen visual, nail art mengandung dimensi sosial dan psikologis yang berperan penting dalam pembentukan citra diri serta kepercayaan diri perempuan. Namun, sebagian besar penelitian sebelumnya masih berfokus pada aspek estetika dan emosional, dengan perhatian empiris yang terbatas terhadap nail art sebagai bentuk interaksi interpersonal dan pembentukan makna sosial. Artikel ini bertujuan menganalisis makna simbolik nail art dalam pembentukan kepercayaan diri perempuan melalui perspektif teori interaksi simbolik. Metode yang digunakan adalah kajian literatur sistematis terhadap sepuluh artikel ilmiah yang terbit antara tahun 2021 hingga 2025. Hasil kajian menunjukkan bahwa nail art berperan penting dalam proses representasi diri dan pembentukan identitas sosial perempuan. Secara sosial, nail art menjadi medium ekspresi nilai, kepribadian, dan status sosial, sedangkan secara psikologis, praktik ini meningkatkan rasa percaya diri, penghargaan diri, dan kesejahteraan emosional. Temuan lintas budaya menunjukkan variasi makna sesuai konteks sosialnya, namun secara umum nail art dipahami sebagai simbol pemberdayaan dan afirmasi diri perempuan. Penelitian ini mengisi kekosongan kajian yang selama ini lebih menekankan aspek estetika nail art, dengan menghadirkan pendekatan interaksi simbolik untuk memahami dimensi sosial dan gender dari praktik kecantikan tersebut. Dengan demikian, nail art dapat dipahami sebagai bentuk komunikasi simbolik yang mengintegrasikan aspek estetika, sosial, dan psikologis dalam pembentukan identitas serta kepercayaan diri perempuan di masyarakat kontemporer.

This study aims to analyze the influence of internal communication, OCB on employee retention at PT SJB Kudus. The background of this study is driven by the high rate of employee turnover, which can disrupt operational sustainability and organizational performance stability. A quantitative approach was used using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationship between variables. Respondents consisted of 100 permanent employees selected through a census. Data were collected using a five-point Likert scale questionnaire that has been tested for validity and reliability. Data analysis was conducted using SmartPLS 4. The results of the study indicate that internal communication significantly affects employee retention. Furthermore, OCB has a significant positive influence on employee retention. These findings highlight the importance of effective internal communication practices, and strategies to enhance OCB in encouraging out-of-role behavior and reducing employee retention.

This study investigates the effectiveness of Value Added Tax (VAT) rate increases in Indonesia by analyzing VAT revenue buoyancy and examining the key factors that influence its performance. Employing a quantitative research approach, the study utilizes secondary time-series data from 2019 to 2024, sourced from the Directorate General of Taxes, Statistics Indonesia, and the Ministry of Finance of the Republic of Indonesia. A regression-based analysis is conducted to measure the responsiveness of VAT revenue to economic growth, taxpayer compliance, inflation, and tax administrative policies. Tax buoyancy serves as the primary indicator for evaluating the effectiveness of the 2022 VAT rate increase policy. The findings demonstrate that the VAT rate increase has proven effective in the short to medium term, with buoyancy values consistently exceeding one since policy implementation, indicating that VAT revenue growth has outpaced economic growth. Nevertheless, the sustainability of this effectiveness depends not only on rate adjustments but also on structural factors, including taxpayer compliance, administrative reforms, and the broadening of the VAT base. The planned selective increase of the VAT rate to 12 percent in 2025 reflects the government’s cautious approach to balancing revenue generation with fairness considerations, although its impact on VAT buoyancy is expected to be moderate. Empirical results further highlight the critical role of taxpayer compliance in ensuring the success of VAT policy. The introduction of the Coretax system by the Directorate General of Taxes is identified as a strategic step to strengthen administration and enhance compliance. Despite the regression analysis showing multicollinearity among some variables, the overall direction of the relationships remains consistent. The study concludes that VAT revenue performance is shaped by the interplay of tax rates, compliance levels, and structural reforms, and it recommends future research with expanded datasets and refined analytical techniques to provide deeper insights into the long-term effectiveness of VAT policies.

Kegiatan pengabdian masyarakat ini bertujuan untuk menganalisis peran standarisasi hukum Program Pemberian Makanan Tambahan (PMT) dalam mendukung penurunan stunting di Kelurahan Tonja, Denpasar Utara. Pendekatan yang digunakan bersifat partisipatif melalui penyuluhan hukum, diskusi, dan pendampingan teknis kepada perangkat kelurahan, kader posyandu, serta masyarakat. Hasil kegiatan menunjukkan bahwa penguatan pemahaman terhadap regulasi PMT meningkatkan kualitas pelaksanaan program, ketertiban administrasi, serta koordinasi antar pemangku kepentingan. Standarisasi hukum berperan penting dalam menciptakan pelaksanaan PMT yang lebih terarah, transparan, dan akuntabel sehingga mendukung percepatan penurunan stunting secara berkelanjutan.

Mystical illness beliefs—encompassing notions of witchcraft, spirit possession, and supernatural affliction—remain embedded in many societies and continue to shape health-related behaviour, work practices, and economic life. In Denpasar, Bali, where traditional spiritual frameworks intersect with an increasingly modern urban economy, such beliefs retain social relevance. However, empirical evidence on how these culturally embedded beliefs relate to economic outcomes remains limited. This study addresses this gap by examining the relationships between belief in mystical illness, work productivity, economic life, and religious education. Data were collected from 200 economically active individuals in Denpasar using a structured questionnaire and purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) to assess both direct and indirect relationships, including mediation and moderation effects. The findings indicate that belief in mystical illness is positively associated with both work productivity and economic life, with work productivity partially mediating this relationship. In addition, religious education has been found to moderate the link between belief and economic outcomes, shaping how such beliefs translate into economic behaviour. While the moderating effect is relatively modest, it remains statistically significant. These results suggest that mystical illness beliefs do not operate solely as constraints on economic performance. Rather, within this context, they form part of a broader cultural system that can coexist with productive economic activity. The study highlights the importance of incorporating cultural and spiritual dimensions into analyses of economic behaviour and suggests that policy approaches should be sensitive to locally embedded belief systems. Although the findings are limited to an urban setting and rely on self-reported data, they offer insights into the complex interaction between belief, productivity, and economic life in culturally diverse contexts.