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This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

This study aims to describe the morphological forms of slang, explain the processes of its formation, and analyze its frequency and distribution in the TikTok content of the account @shadirafirdausi. The study is motivated by the rapid development of slang on social media, particularly TikTok, as a platform where young people express identity, creativity, and social interaction. A qualitative descriptive method was employed using documentation techniques on three TikTok videos, including captions and comments with the highest numbers of views and likes during June–August 2025. Data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings identified 36 slang words and phrases classified into four morphological processes: phonological modification (30.6%), shortening (30.6%), affixation (25.0%), and compounding with foreign element adoption (13.9%). Phonological modification and shortening were the dominant processes, while affixation and English borrowings further enriched the language forms. These findings demonstrate that slang in @shadirafirdausi’s TikTok content is formed through creative, productive, and adaptive morphological processes that reflect the preference of young speakers for concise, expressive, and easily understood language in digital communication.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

Bilingual instruction is a learning strategy that can help students understand learning materials while bridging the gap between the language used at school and the language spoken in daily life. This study aims to analyze the effect of bilingual instruction on students' understanding of the Ecosystem topic at SDK Gusung Karang, Koja Gete Village. The study was motivated by the fact that students predominantly use the Sikka language in their daily communication, making it difficult for them to understand lessons delivered solely in Indonesian. This study employed a qualitative approach with a descriptive method. The research participants consisted of the fourth-grade homeroom teacher and fourth-grade students at SDK Gusung Karang. Data were collected through observations, interviews, and documentation and analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that bilingual instruction has a positive impact on students' understanding of the Ecosystem topic. The use of the Sikka language helps students comprehend basic concepts, increases classroom participation, and enhances their confidence during the learning process. Meanwhile, Indonesian strengthens students' mastery of scientific terminology and academic language skills. Although students still experience difficulties in consistently using scientific terms in Indonesian, bilingual instruction improves their understanding and connects learning concepts with their real-life experiences. The effectiveness of this strategy depends on teachers' ability to manage language switching in a structured and consistent manner.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

The purpose of this study is to analyze various forms of low student concentration behavior during learning activities at Sungai Tarab Elementary School, as well as the factors underlying these conditions in classroom learning processes. This research uses a qualitative method with a case study design, focusing on an in-depth understanding of phenomena occurring in the field. The selection of research informants uses a purposive sampling technique, where informants are determined based on specific criteria related to the research problem to ensure that the data obtained is valid and reliable. Data were collected through three techniques, namely in-depth interviews, observation, and document study. The data were analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results of the study show that forms of low student learning concentration behavior include walking around the classroom, talking with friends during lessons, and disturbing classmates when they feel bored and uninterested in classroom learning activities. This condition indicates the need for more interactive teaching strategies and more effective classroom management. It is important for teachers to improve student focus through varied and engaging learning approaches, as well as strengthening classroom discipline. In addition, support from the school environment and parents also contributes to reducing these behaviors sustainably.

This study was motivated by the importance of using digital technology-based learning media in Catholic Religious Education learning to improve students’ learning achievement. The development of digital technology requires teachers to use interesting and interactive learning media that are suitable for students’ needs. This study aimed to determine the use of digital technology-based learning media in Catholic religious education learning and its impact on students’ learning achievement at SMPK Swadaya Tuakepa. This study used a qualitative method with a descriptive approach. The research subjects consisted of the principal, the Catholic religious education teacher, and five students. Data were collected through interviews, observations, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results showed that digital technology-based learning media such as PowerPoint, learning videos, Canva, Kahoot, and Quizizz had been utilized well in the learning process. The use of digital media helped teachers explain learning materials more clearly and attractively so that students became more active, focused, and motivated in learning. In addition, the use of digital media also improved students’ intellectual abilities, cognitive strategies, attitudes, and skills. Therefore, digital technology-based learning media can improve the quality of Catholic religious education learning and students’ learning achievement at SMPK Swadaya Tuakepa.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Communication is a crucial element in the learning process, particularly in the education of students with special needs who possess diverse characteristics, abilities, and communication requirements. These differences require teachers to implement adaptive communication strategies to ensure that learning messages are effectively conveyed and understood by students. This study aims to analyze the communication at SLB YPAC Medan. The subjects of this study specifically focused on third-grade students with intellectual disabilities (tunagrahita) and slow learners. The. The study adopted a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that teachers apply communication strategies through a combination of verbal and nonverbal communication. Verbal communication involves the use of simple language, repetition of learning materials, and step-by-step instructions tailored to students’ abilities. Meanwhile, nonverbal communication is expressed through facial expressions, body movements, eye contact, and the use of visual learning media to clarify instructional messages. In addition, interpersonal approaches emphasizing patience, attention, empathy, and emotional closeness were found to enhance the effectiveness of teacher–student interactions. Supporting factors include adequate school facilities, psychological services, and therapy programs, while inhibiting factors involve differences in students’ characteristics and limitations in their communication abilities. This study concludes that adaptive communication strategies that accommodate individual student needs play a significant role in creating an effective, comfortable, and supportive learning environment for students with special needs.

This study aims to describe the types of meaning contained in the short story collection Ihwal Nama Majid Pucuk through a semantic study and to produce a recommendation for handout teaching material in learning short story texts for grade XI of senior high school. This research employs a qualitative approach with a descriptive method and a text-analysis model, while the data consist of word, phrase, and sentence quotations collected through documentation techniques. The main theory used is Abdul Chaer's theory of meaning, supported by Geoffrey Leech's theory of associative meaning, with data analysis following the stages of data reduction, data display, and conclusion drawing. The results show that the three analyzed short stories contain eight types of meaning, namely lexical and grammatical meaning, referential and nonreferential meaning, denotative and connotative meaning, word and term meaning, conceptual and associative meaning, idiomatic meaning, figurative meaning, as well as locutionary, illocutionary, and perlocutionary meaning. Lexical and grammatical meanings dominate the findings, while proverbial meaning is not found in the data source. The diversity of these meanings confirms that this short story collection is suitable to be used as handout teaching material for short story texts in grade XI of senior high school. Abstrak. Penelitian ini bertujuan mendeskripsikan jenis-jenis makna yang terkandung dalam kumpulan cerita pendek Ihwal Nama Majid Pucuk melalui kajian semantik sekaligus menghasilkan rekomendasi bahan ajar handout pada pembelajaran teks cerpen kelas XI SMA. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif dan model analisis teks, sedangkan data berupa kutipan kata, frasa, dan kalimat yang dikumpulkan melalui teknik dokumentasi. Teori utama yang digunakan adalah teori makna Abdul Chaer dan teori pendukung makna asosiatif Geoffrey Leech, dengan analisis data mengikuti tahapan reduksi data, penyajian data, serta penarikan simpulan. Hasil penelitian menunjukkan bahwa dalam ketiga cerpen yang dianalisis ditemukan delapan jenis makna, yaitu makna leksikal dan gramatikal, makna referensial dan nonreferensial, makna denotatif dan konotatif, makna kata dan istilah, makna konseptual dan asosiatif, makna idiomatikal, makna kias, serta makna lokusi, ilokusi, dan perlokusi. Makna leksikal dan gramatikal mendominasi temuan, sementara makna peribahasa tidak ditemukan dalam sumber data. Keberagaman makna tersebut menegaskan bahwa kumpulan cerpen ini layak dijadikan bahan ajar handout teks cerpen kelas XI SMA.

This study aims to analyze the role of parents in improving children’s reading and writing literacy skills at SDN 08 Kurnia, Semedang Village, Kuala Behe Subdistrict, Landak Regency. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions based on the research findings. The results indicate that the role of parents in improving children’s reading and writing literacy skills in Semedang Village has not yet been fully realized. In terms of education, parental involvement remains limited due to a lack of understanding regarding effective learning support. In terms of motivation, parents have not consistently encouraged learning activities within the family. In terms of facilitation, the family’s economic constraints are one of the factors preventing the provision of literacy support materials, such as reading books and learning media. In terms of guidance, time constraints due to work demands have prevented the intensity of support for children’s learning activities from reaching its full potential. This situation is influenced by several factors, including internal factors such as parents’ educational backgrounds and family economic conditions, as well as external factors such as a surrounding environment that does not yet support a culture of literacy, the influence of peers, and the use of digital media. These factors have prevented the establishment of sustainable literacy activities within the family environment.

This study aims to describe the implementation of the Poago tradition in Kapoa Barat Village, South Buton Regency, identify the Islamic values embedded within it, and explain its role as a form of local wisdom in the community. The research employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation involving traditional leaders, religious leaders, village officials, tradition practitioners, and local community members. Data analysis was conducted through data reduction, data presentation, and conclusion verification. The findings reveal that the Poago tradition continues to be preserved as an integral part of the community’s cultural life and serves as a medium for strengthening social relationships among residents. The tradition embodies various Islamic values, including gratitude, mutual assistance, deliberation, social bonding, togetherness, and social care. These values reflect the harmonious integration of Islamic teachings and local cultural traditions. In addition to functioning as a means of cultural preservation, the Poago tradition contributes to strengthening social solidarity and serves as a medium for transmitting religious and moral values to younger generations. Therefore, the Poago tradition can be regarded as a form of local wisdom that remains relevant in maintaining social harmony and religious life within the community.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

Plastic waste, particularly plastic bottles, has become one of the major challenges in urban environmental management due to its increasing volume and potential to pollute ecosystems. In Bogor City, plastic waste constitutes a significant proportion of daily municipal solid waste, highlighting the need for effective and sustainable waste management models. This study aims to analyze the role of the Reduce, Reuse, Recycle Waste Processing Facility (TPS3R) in managing plastic bottle waste in Bogor City, with a case study of the Eco Techno Park at Ibn Khaldun University (UIKA) Bogor. The research employed a descriptive qualitative method using a case study approach. Data were collected through field observations, in-depth interviews with facility managers, and reviews of relevant documents and literature. The findings indicate that the TPS3R Eco Techno Park has successfully implemented the 3R principles through an integrated system supported by environmentally friendly technologies and a circular economy framework. Plastic bottle waste is managed through sorting, shredding, and recycling processes to produce value-added products, including plastic pellets, handicrafts, and construction materials. In addition, organic waste management is integrated through the cultivation of Black Soldier Fly (BSF) larvae. The facility has contributed to reducing the volume of waste sent to landfills by approximately 18%. The study implies that strengthening regulatory support, enhancing community participation, and developing circular economy-based business models are essential to ensure the long-term sustainability of waste management programs and support Bogor City's waste reduction targets.

This study aims to analyze the collaboration among the Tourism Office, RRI Sumba Barat, and local communities in supporting the promotion and preservation of the Pasola Festival in West Sumba Regency. The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the success of the Pasola Festival is supported by collaborative efforts involving government institutions, mass media, and indigenous communities through a community-based participatory communication model. Indigenous leaders (Rato) serve as cultural authorities responsible for determining ritual implementation, while the Tourism Office acts as a facilitator and provider of official information. RRI Sumba Barat functions as a communication channel that disseminates information and promotes cultural education to both local communities and tourists. The collaboration is implemented through an integrated communication system, the utilization of digital media, cross-sector coordination, and community participation in festival promotion and supervision. The study demonstrates that synergy among stakeholders contributes to preserving the sacred values of Pasola while strengthening sustainable cultural tourism development. Therefore, collaborative communication plays a crucial role in maintaining the sustainability of local cultural heritage amid the growth of the tourism industry.

Religious values play an essential role in shaping students' character and behavior through the practice of faith, worship, and moral conduct in everyday life. This study aims to analyze the efforts of Islamic Religious Education teachers in improving students' religious values at Nurul Ilmi Islamic Elementary School, Pengabuan Village, Abab District, Penukal Abab Lematang Ilir Regency (PALI), as well as to identify the supporting and inhibiting factors encountered during the process. The study employed a qualitative approach with a descriptive method. Data were collected through observations, interviews, and documentation, while data analysis followed three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that teachers enhance students' religious values through several strategies, including habituation of worship practices, providing religious advice, serving as role models, utilizing school literacy media, and implementing the 5S culture (Smile, Greeting, Salutation, Politeness, and Courtesy). Supporting factors include the consistent implementation of religious programs, effective collaboration among teachers, parents, and the community, as well as adequate educational facilities. Meanwhile, the main obstacles include students' limited awareness of religious values, unfavorable social environments, insufficient cooperation between schools and families, the negative influence of technology and social media, and peer pressure. The study concludes that strengthening students' religious values requires continuous collaboration between schools, families, and communities, supported by consistent educational programs and exemplary teacher behavior to foster students' spiritual and moral development.