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Cooperatives as economic entities based on the principle of mutual cooperation are required to prepare financial statements that are accurate, transparent, and accountable to their members. The Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) serve as the main guideline for cooperatives in presenting high-quality financial reports. This study aims to analyze the implementation of SAK ETAP in the preparation of financial statements at Koperasi Kasih Indonesia and to assess its compliance with applicable accounting standards. This research employs a qualitative approach using a literature study method and secondary data analysis, including cooperative financial statements and supporting documents. The results indicate that Koperasi Kasih Indonesia has implemented SAK ETAP; however, the implementation has not been fully compliant with the standard requirements. This is evidenced by the absence of Notes to the Financial Statements, inconsistencies in the naming and presentation of certain financial statement items, and incomplete fulfillment of the required financial statement components under SAK ETAP. Nevertheless, the balance sheet, income statement, statement of changes in equity, and cash flow statement have largely been prepared in accordance with SAK ETAP provisions.  

The integration of information and communication technology (ICT) is essential for supporting student-centered learning and developing 21st-century skills. However, many primary school teachers still experience difficulties in implementing ICT meaningfully due to limited digital pedagogical competence and a lack of contextualized professional development, particularly in primary and Islamic school contexts. This study aims to explore the implementation and outcomes of an ICT-based teacher training programs conducted through a field study approach, focusing on its influence on teachers’ digital pedagogical competence and instructional practices. A qualitative descriptive field study design was employed. Participants were primary school teachers from an Islamic public school in Indonesia who took part in a six-session ICT training programs. Data were collected through observations, documentation of teachers’ digital products, and reflective field notes, and analyzed using thematic analysis. The findings reveal improvements in teachers’ pedagogical understanding of ICT, technical skills, and readiness for classroom implementation. Teachers produced various ICT-based learning media aligned with instructional objectives, including interactive quizzes, game-based activities, visual materials, animated videos, and digital classrooms. High levels of engagement and collaboration were observed despite infrastructural challenges. Field-based, practice-oriented ICT training effectively bridges technological skills and pedagogical application, supporting sustainable digital pedagogy in primary education.

This study aims to provide a comprehensive overview of the implementation of green finance and its relationship with the financial performance and profitability of banking institutions in Indonesia. Although sustainable finance policies have been continuously strengthened by regulators and stakeholders, the contribution of green financing to overall banking performance is still developing gradually, making it important to conduct a more focused and systematic analysis of its effectiveness. This research specifically aims to describe the application of green financing practices, assess financial performance conditions, and analyze bank profitability during the 2020–2024 period. The study employs a descriptive quantitative approach using secondary data on green financing distribution, financial performance indicators such as the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR), as well as profitability measured through Return on Assets (ROA). The findings indicate that the implementation of green finance has the potential to enhance long-term financial stability and improve profitability in the banking sector. This study implies that expanding green financing can serve as a relevant and sustainable business strategy for the banking industry while simultaneously supporting national sustainability and environmental development objectives.

The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

This study aims to enhance elementary school students’ motivation to learn English and to identify the factors contributing to their low motivation. The research is grounded in the need to prepare students for the global era, in which English proficiency is an essential skill from an early age. The study employs a Classroom Action Research (CAR) method using the Kemmis and McTaggart model, consisting of planning, action, observation, and reflection stages. Data were collected through observations, learning outcome evaluations, and interviews with English teachers. The findings reveal that students’ low motivation is influenced by perceptions that English is difficult, the lack of engaging teaching methods, limited learning facilities, and students’ weak willingness to learn. The implemented actions—such as using songs, educational games, teaching aids, role-play activities, and interactive communication—significantly increased students’ activeness and motivation. Moreover, the study emphasizes the importance of introducing English at the elementary level, as ages 6–13 represent a critical period for language development. With appropriate external motivation and strong teacher support, English learning becomes more effective, enjoyable, and meaningful. This study recommends that English instruction continue to be implemented in elementary schools through creative teaching methods and sufficient learning facilities

This community service aims to provide understanding and skills in using comics and AR media as well as understanding biology material by high school students. The community service was carried out at SMA Negeri 1 Raja Ampat involving 43 students. Measurement of student responses using a questionnaire with six statements on a scale of 1 - 4. The measurement data was calculated to obtain the average score and percentage of student responses. The results of the community service show that the average total score is 86.53 which indicates that overall the student response is very good to the community service activities that have been carried out. Student responses are dominated by agree and strongly agree. The largest percentage of disagree, namely 23.26%, is shown by students, especially in the statement that AR applications can be run easily, but the average total score still reaches the good category for this statement. The community service has provided students with an understanding of how to learn biology in an interesting way and provides benefits to improve their understanding. Students agree that the material presented adds to their insight regarding comics and AR, are able to install AR applications on their mobile devices, improve their understanding of biology material, is interesting and provides benefits for them.

This study aims to examine the strengthening of school literacy culture through the establishment of a Literacy Corner at SMPN 4 Mangarabombang as a strategy to enhance students’ reading interest and engagement in literacy activities. The research problem arises from students’ low reading intensity and the limited availability of literacy-supporting facilities at school. A qualitative descriptive method was employed, utilizing observation, interviews, and documentation as data collection techniques. The findings indicate that the Literacy Corner significantly improves students’ access to reading materials, fosters more consistent reading habits, and creates a more conducive learning environment. Moreover, the involvement of teachers and students in managing the Literacy Corner strengthens their sense of ownership and increases active participation in school literacy activities. By facilitating a space dedicated to reading, the initiative addresses the challenges related to the scarcity of resources and encourages students to make reading a regular activity. Teachers also reported increased student motivation and engagement in literacy programs, which translates into greater academic performance. These results highlight that establishing a Literacy Corner is an effective and strategic approach to reinforcing school literacy culture. Furthermore, it can serve as a model for other schools aiming to enhance their literacy programs and improve student engagement in reading activities.

This research aims to analyze the role of the Special Job Exchange (BKK) in increasing the absorption of Palembang City State Vocational School alumni in the world of work. BKK is one of the units that supports the labor absorption process by connecting the world of education and the world of industry. This research uses a qualitative approach with a case study method involving primary data through in-depth interviews with BKK, alumni and collaborating companies. The research results show that BKK has a significant role in facilitating Palembang City State Vocational School alumni in obtaining employment opportunities. Apart from that, BKK also provides training and information regarding job vacancies that are relevant to the skills possessed by alumni. However, several challenges are still faced, such as a lack of certain skills needed by companies and limited collaboration networks with the industrial world. This research recommends the need to improve the quality of training and expand the cooperation network between vocational schools and the industrial world to increase the effectiveness of BKK in accelerating workforce absorption.  

This study aims to analyze the effect of the implementation of the Intelligent Tutoring Sistem (ITS) based on Artificial Intelligence (AI) on improving the understanding of mathematical concepts, especially in fractional and basic geometry materials, in Class V students of SD Negeri 2 Badran, Temanggung Regency. The research method used was a quasiexperimental experiment with a Non-equivalent Control Group Design. The research sample consisted of 48 students who were divided into two groups, namely the experimental group (n=24) who received learning with the help of AI-based ITS, and the control group (n=24) who received conventional learning with lecture methods and practice questions. The research instrument is in the form of a test of understanding of mathematical concepts that has been validated by experts and tested for reliability. Data were analyzed using parametric statistical tests of the Independent Sample t-test and N-Gain Score to measure the improvement. The results showed that there was a significant difference in understanding of mathematical concepts between the experimental group and the control group. The average post-test score of the experimental group (82.45) was significantly higher than that of the control group (70.12) with a p< value of 0.05. N-Gain analysis showed that the improvement in conceptual understanding in the experimental group was in the "moderate" category (g=0.56), while the control group was in the "low" category (g=0.32). These findings indicate that AI-based ITS is effective in improving students' understanding of mathematical concepts. The advantages of the system lie in its ability to provide instant feedback, personalize materials according to learning pace, and present interactive materials, thus helping to better construct students' conceptual understanding. It is recommended that schools consider the integration of ITS technology as a supplementary tool in mathematics learning at the elementary level.

This study examines the readiness of elementary school teachers to implement AI-based learning in the era of artificial intelligence, as technological advancements increasingly influence instructional practices in basic education. Despite the growing potential of artificial intelligence to support teaching and learning processes, empirical evidence regarding teachers’ preparedness at the elementary level remains limited. This study employed a descriptive quantitative research design involving 18 elementary school teachers. Data were collected using a structured questionnaire consisting of 15 Likert-scale items measuring technological skills, knowledge of artificial intelligence, attitudes toward AI, pedagogical readiness, and infrastructure support. Descriptive statistical analysis revealed that the overall mean score of teachers’ readiness was 4.08, indicating that teachers are generally ready to adopt AI-based learning. Technological skills emerged as the strongest aspect of readiness, reflecting teachers’ familiarity with digital tools and instructional technologies, while infrastructure and institutional support obtained the lowest mean score, highlighting challenges related to facilities, access to technology, and policy support. These findings suggest that although elementary school teachers demonstrate positive readiness and attitudes toward AI-based learning, effective and sustainable implementation requires strengthened institutional support, improved infrastructure, and continuous professional development to maximize the educational benefits of artificial intelligence in elementary education.

Red onion (Allium ascalonium L.) is a horticultural commodity with high economic value that is widely used as a spice and food ingredient, resulting in continuous growth in demand. This study aims to analyze the types of risks and risk management practices undertaken by red onion farmers in Siwungkuk Village. The risks studied include production risks (pests and diseases), climate risks, price fluctuation risks, and risks associated with the use of farmer cards in the procurement of subsidized fertilizers. The research method used a qualitative descriptive approach with data collection techniques in the form of observation, interviews, documentation, and questionnaires of 40 farmers. The results show that the majority of risk indicators are in the “Very Good” (76.7%) and “Good” (23.3%) categories, which means that farmers have a high level of risk awareness and mitigation capabilities. The most dominant risks felt by farmers are pest and disease attacks, climate uncertainty, and market price fluctuations. The mitigation strategies implemented include routine spraying, the use of additional irrigation, the selection of well-drained land, the recording of production costs, and the coordination of farmer groups for access to subsidized fertilizers. These findings indicate that the risk management practices implemented by farmers are effective, although cost efficiency and access to subsidized fertilizers need to be improved.

This study aims to analyze the factors influencing entrepreneurial interest among college students in the context of higher education development. The phenomenon of low entrepreneurial interest among college students serves as an important background for identifying the variables that play a role in shaping this interest. This study used a quantitative approach with a survey method through the distribution of questionnaires to college students as respondents. The variables analyzed included entrepreneurial knowledge, family environment, achievement motivation, and peer influence. The obtained data were processed using regression analysis to determine the influence of each factor on entrepreneurial interest. The results showed that entrepreneurial knowledge and achievement motivation had a positive and significant influence on student entrepreneurial interest, while family environment and peer influence showed more varied influences. This study is expected to serve as a reference for educational institutions in designing effective programs and policies that can increase entrepreneurial interest among college students.

This study aims to describe the application of deep learning based tolerance values with a pedagogical approach in supporting classroom management in grade VI of SDN Beji 01 East Ungaran. The deep learning approach is understood as a pedagogical strategy that emphasizes the cognitive, affective, and social engagement of students through meaningful learning experiences. This study uses a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews, observations, and documentation. The research subjects include grade VI teachers, principals, and students with diverse social and cultural backgrounds. The results of the study show that the application of tolerance values through deep learning strategies is able to create an inclusive, safe, and conducive classroom climate. The implementation is reflected through the practice of random seating arrangements, a culture of sharing learning media, deliberation in conflict resolution, fair study timing, and strengthening mutual respect between students. These findings confirm that the integration of deep learning-based tolerance values contributes significantly to the effectiveness of classroom management and the strengthening of the social character of elementary school students.

This study examines the implementation of RoRo ship services in Indonesia, highlighting the implementation of RoRo ships and the current national logistics framework potential strategies, particularly in the 3T region. This research employs a qualitative descriptive methodology that includes a literature review. It utilizes secondary data from previous studies, comprising books and original scientific reports published in articles or journals. The findings indicated 1) The use of RoRo ships has gone through progressive developments, like the government's initiative on “Sea Toll” designed to support the logistics sector, particularly in 3T regions. 2) Enhancing the logistics framework through the integration of National Logistic EcosIstem (NLE) alongside the Internet of Things (IoT) to increase logistics efficiency that is rapid, effective, and clear. Nevertheless, these initiatives faces challenges. Consequently. The proposed strategies focus on improving growth center development through logistics integration (shipping, port management, and intermodal) and implementing digitalization in logistics document processing.

The integration of artificial intelligence chatbots as virtual teaching assistants (VTAs) represents a transformative shift in student support services within higher education. This study investigates the implementation, effectiveness, and impact of AI-powered chatbots in providing academic support, administrative assistance, and personalized guidance to university students. Employing a longitudinal mixed-methods approach over 18 months, this research analyzed data from 2,347 students across 15 universities that deployed VTA systems, examining interaction patterns, student satisfaction, learning outcomes, and cost-effectiveness. Quantitative analysis of 487,392 chatbot interactions revealed that VTAs successfully handled 78.4% of student queries without human intervention, with response times averaging 3.2 seconds compared to 4.7 hours for traditional support channels. Qualitative findings from focus groups and interviews highlighted students' appreciation for 24/7 availability, immediate responses, and non-judgmental interactions, while also revealing concerns about empathy limitations, complex query handling, and the desire for human connection in critical situations. The study demonstrates that VTAs significantly improve support service accessibility and efficiency while reducing operational costs by an average of 43%. However, optimal implementation requires careful integration with human support staff, continuous training of AI systems, and attention to equity issues in digital access. This research contributes to understanding how AI can augment rather than replace human educators, offering evidence-based recommendations for implementing VTA systems that enhance student success while maintaining the human elements essential to quality education.

The evaluation of Indonesian language instruction at the junior secondary level remains predominantly oriented toward lower-order thinking skills, thereby constraining the advancement of students’Higher Order Thinking Skills (HOTS). This situation necessitates the development of comprehensive assessment tools that are coherently aligned with the Merdeka Curriculum. The present study introduces a model for constructing HOTS-oriented assessment instruments targeting procedural text writing in Phase D. The development process was systematically organized through several stages: translating learning outcomes into measurable indicators, preparing assessment blueprints, creating item cards, formulating scoring rubrics for attitudes, knowledge, and skills, and finally analyzing and interpreting the assessment data. These instruments were specifically designed to capture students’ analytical, evaluative, and creative abilities in producing procedural texts that are logical, coherent, and effective. Findings demonstrate that the instruments provide an objective and holistic representation of students’ competency attainment. In summary, the proposed HOTS-based assessment model for procedural text writing is practical, methodical, and contextually relevant, serving as a valuable framework for evaluating Indonesian language learning in accordance with the Merdeka Curriculum principles.

The main objective of the Citizenship Education (PKn) course in higher education is to develop students into individuals with nationalist, participatory, and critical characters towards national dynamics. Conventional learning approaches that are still dominant in higher education, such as one-way lectures and memorization of materials, are considered less able to encourage active participation and the development of critical thinking patterns of students in the Citizenship Education (PKn) course. This study aims to identify the effectiveness of the application of innovative learning methods in improving students' activeness and critical thinking skills. Using a descriptive qualitative approach, data were collected through classroom observations, interviews with lecturers and students, and analysis of lecture documents from three study programs at Merdeka University of Malang. The results of the study showed that the application of learning strategies such as Project Based Learning, role playing, utilization of interactive multimedia, collaborative discussions, and nationality-based simulations were able to significantly increase students' participation and critical understanding. This method is relevant to the needs of learning in the era of globalization that demands digital literacy, cross-disciplinary collaboration, and contextual problem solving. Based on these findings, this study recommends the integration of innovative methods into the Civics curriculum in higher education, pedagogical training for lecturers, and the provision of technological infrastructure that supports the implementation of competency-based learning in the era of globalization.

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

Low back pain is one of the most common musculoskeletal complaints experienced by pregnant women, particularly during the third trimester, due to biomechanical, postural, and hormonal changes during pregnancy. This condition may interfere with daily activities, sleep quality, and overall maternal comfort. One safe and potentially effective non-pharmacological approach to manage this complaint is prenatal yoga. This study aimed to analyze the effect of prenatal yoga on the intensity of low back pain in third-trimester pregnant women at UPT Puskesmas Mampuak. This study employed a quasi-experimental design using a one-group pretest–posttest approach. The sample consisted of 30 third-trimester pregnant women selected through purposive sampling. The prenatal yoga intervention was delivered in a structured manner, including stretching exercises, breathing techniques, and relaxation adapted to pregnancy conditions. Low back pain intensity was measured before and after the intervention using a standardized pain scale. Data were analyzed using the Wilcoxon Signed Rank Test. The results showed a reduction in low back pain intensity following the prenatal yoga intervention. The Wilcoxon test demonstrated a statistically significant difference between pain intensity before and after the intervention, with a p-value of 0.000 (p < 0.05). Descriptively, there was a decrease in the proportion of participants experiencing severe pain and an increase in those reporting moderate and mild pain. In conclusion, prenatal yoga has a significant effect on reducing the intensity of low back pain in third-trimester pregnant women. Prenatal yoga can be recommended as a safe, effective, and applicable non-pharmacological intervention to support antenatal care services at the primary healthcare level.

Education functions as a central pillar in shaping the quality of human capital, encompassing knowledge, skills, and health, and thus plays a significant role in influencing Indonesia’s Human Development Index (HDI). This study employs a qualitative literature review by examining key theoretical frameworks in the economics of education, such as Becker’s Human Capital Theory and Schultz’s investment model, supported by relevant national empirical data. The findings indicate a very strong relationship between education and HDI improvement. This is reflected in a correlation coefficient of 0.943 between education expenditure and Indonesia’s HDI during the 2004–2023 period. The results suggest that an increase in education spending of IDR 1 trillion has the potential to raise the HDI by approximately 0.002 points. These findings confirm that investment in education not only enhances the quality of human resources but also directly contributes to sustainable national development. Despite the positive trend and the achievement of an HDI score of 75.02 in 2024, several challenges persist, particularly regional disparities, unequal access to education, and quality gaps between urban and rural areas. Therefore, more inclusive education policies, equitable access, and strengthened vocational education and training are essential to ensure that the benefits of human capital development are distributed evenly across all regions of Indonesia.