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This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

Diabetes Mellitus is a non-communicable disease with an increasing prevalence and has become a major public health concern globally and nationally. The incidence of diabetes mellitus is influenced by various individual and environmental factors. This study aimed to analyze the relationship between age, gender, and residential proximity to landfill areas and the incidence of diabetes mellitus in Bendosari District. A quantitative analytic observational design with a cross-sectional approach was employed. The study population consisted of 1,890 patient visit records recorded in the Management Information System of Bendosari Public Health Center in 2025. A total of 363 respondents were selected using proportionate stratified random sampling. Data were analyzed through univariate analysis, bivariate analysis using the Chi-Square test, and multivariate analysis using multiple logistic regression. The findings showed that age was significantly associated with diabetes mellitus incidence (p=0.000; OR=79.790; 95% CI=53.511–118.974). Gender was also significantly related to diabetes mellitus incidence (p=0.000; OR=0.298; 95% CI=0.203–0.435), indicating that females had a higher risk than males. In contrast, residential proximity to landfill areas was not significantly associated with diabetes mellitus incidence (p=0.308; OR=1.247; 95% CI=0.439–3.540). Multivariate analysis revealed that age and gender were the dominant factors influencing diabetes mellitus incidence, with the model explaining 56.1% of the variation. The study concludes that age and gender are significant determinants of diabetes mellitus incidence, whereas residential proximity to landfill areas has not been proven to significantly affect its occurrence.

This study was conducted to analyze the relationship between students’ critical thinking skills and mathematical problem-solving abilities through a literature review approach. The study is based on the importance of mastering higher-order thinking skills in the mathematics learning process, particularly when students are faced with complex problems related to real-life situations. The method used in this research was a literature review by examining various relevant scientific journals and academic books published between 2021 and 2026. The data analysis process was carried out through stages of identification, classification, evaluation, and synthesis of the collected sources. The findings revealed a significant and positive relationship between critical thinking skills and students’ mathematical problem-solving abilities. Critical thinking skills play an important role in helping students understand problems, process and analyze information, select appropriate solution strategies, and systematically review the results obtained. Students with strong critical thinking skills generally demonstrate more optimal mathematical problem-solving abilities. In addition, the implementation of learning models such as Problem-Based Learning and contextual approaches has been considered effective in improving both abilities. Therefore, critical thinking skills are regarded as an essential aspect that needs to be developed in mathematics learning in order to enhance students’ mathematical problem-solving abilities.

This study discusses inclusive education in Early Childhood Education from the perspective of Mel Ainscow. Inclusive education is an educational approach that provides equal learning opportunities for all children without discrimination, including those with diverse learning needs. The purpose of this study is to describe the concept of inclusive education according to Mel Ainscow and to analyze its implementation in the development of early childhood education. This research employs a qualitative approach using library research methods. The data were collected from various written sources, including books, scientific journals, research articles, and documents related to inclusive education and early childhood education. Documentation techniques were used for data collection, while the data were analyzed through content analysis. The findings reveal that according to Mel Ainscow, inclusive education is a continuous process aimed at increasing the participation of all learners and reducing barriers to learning within educational environments. In the context of early childhood education, inclusive education can be implemented through flexible learning methods, child-friendly learning environments, and active collaboration between teachers and parents in supporting children’s development. The implementation of inclusive education also contributes positively to children’s social and emotional development, as they learn to respect diversity from an early age. However, several challenges remain, including limited facilities, insufficient teacher competence, and a lack of public understanding regarding inclusive education. Therefore, collaboration among schools, families, and the government is necessary to create an inclusive, equitable, and diversity-respecting early childhood education system.

Educational planning management is an essential process in managing educational institutions to achieve educational goals effectively and efficiently. One form of implementing educational planning management is through the preparation of the Madrasah Work Plan (RKM) and School Work Plan (RKS). This article aims to describe the concept of educational planning management through the preparation of RKM/RKS, their objectives, preparation processes, and implementation in schools and madrasahs. The research method used is library research with a qualitative descriptive approach by collecting data from books, scientific journals, government regulations, and other supporting documents. The results of the study indicate that RKM/RKS has a strategic role as a guideline for implementing educational programs, a basis for decision-making, an evaluation tool, and an instrument for improving the quality of education. The preparation of RKM/RKS is carried out systematically through team formation, school/madrasah self-evaluation, formulation of priority programs, preparation of medium-term and annual work plans, and budgeting plans. Proper implementation of RKM/RKS can improve the effectiveness of educational management, accountability, transparency, and the quality of educational services in schools and madrasahs.

The enactment of Law Number 1 of 2023 concerning the Criminal Code (KUHP) has brought a fundamental paradigm reconstruction to the Indonesian criminal justice system through the explicit recognition of the "living law" (hukum yang hidup di masyarakat). This study aims to analyze the legal standing of living law within the Indonesian legal system and examine the juridical and sociological implications of integrating these unwritten norms from the perspective of Article 2 of Law Number 1 of 2023. The research method employed is normative legal research with a statutory approach. The results indicate that the positioning of living law holds a strategic standing rooted in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia and is further reinforced by the Constitutional Court Decision Number 35/PUU-X/2012. Following the promulgation of Law Number 1 of 2023, Article 2 paragraph (1) formally deconstructs the rigidity of the colonial-inherited formal legality principle (Wetboek van Strafrecht) and transforms it toward a material legality principle. Consequently, living law is now recognized as a valid basis for criminal liability and acts as a complement to national law, manifested through additional criminal penalties in the form of fulfilling local customary obligations to support restorative justice. Nonetheless, the state imposes limitations through a codification mechanism into Regional Regulations guided by Government Regulations, which must be aligned with Pancasila, the 1945 Constitution, Human Rights, and general principles of law recognized by civilized nations to prevent legal uncertainty and subjective interpretations of the law.

TPS 3R is a community-based waste management approach aimed at reducing waste generation through reduce, reuse, and recycle activities. However, the operational sustainability of TPS 3R still faces several challenges,including  waste processing effectiveness, and community participation. This study aims to analyze the community’s Willingness to Pay (WTP) for waste management fees and to formulate priority recommendations for improving the performance of TPS 3R Banjar Sugihan using the Quality Function Deployment (QFD) method. The research was conducted in Banjar Sugihan Village, Tandes District, Surabaya City, involving 563 household respondents. WTP analysis was carried out using the bidding game method, while QFD analysis was conducted through the preparation of the House of Quality (HoQ). The results showed that the community’s WTP ranged from IDR 16,000 to IDR 19,000 per month. If applied to all 3,758 households in Banjar Sugihan Village, the potential retribution revenue is estimated to reach IDR 60,128,000–IDR 71,402,000 per month. The QFD analysis indicated that the priority strategies for improving TPS 3R performance include enhancing infrastructure facilities, optimizing waste sorting and processing, increasing waste processing capacity, strengthening human resource capacity, and implementing a WTP-based retribution system. Therefore, the implementation of a WTP-based retribution system and priority strategies derived from QFD analysis are expected to support the sustainability of waste management at TPS 3R Banjar Sugihan.

This study aims to map the trends, integration forms, effectiveness, and contribution of ethnomathematics in elementary school mathematics learning toward national cultural preservation. A systematic literature review (SLR) approach following the PRISMA 2020 protocol was employed. Searches across four academic databases (Scopus, Google Scholar, CrossRef, and Semantic Scholar) yielded 1,176 articles, from which 30 articles met the inclusion criteria. Results indicate that ethnomathematics research in elementary schools has increased significantly during 2023–2026, particularly following the implementation of Kurikulum Merdeka. The three most dominant forms of integration are digital modules and media (53.3%), traditional games (33.3%), and ethnomathematics-based worksheets (13.3%). Geometry and measurement is the most researched mathematics topic (50.0%), and conceptual understanding shows the most significant improvement (40.0%). Beyond improving mathematics achievement, ethnomathematics integration contributes to cultural preservation through cultural contextualization in learning (60.0%), strengthening cultural identity and values (26.7%), and active local cultural preservation (10.0%). The study recommends teacher training, curriculum policy strengthening, cross-sector collaboration, and further research to sustain ethnomathematics implementation in Indonesian elementary schools.

In the Education 4.0 era, schools face unprecedented challenges in managing teacher performance effectively. Traditional top-down performance management systems have proven inadequate for fostering continuous professional growth, intrinsic motivation, and adaptive teaching competencies required in increasingly technology-driven learning environments. This study aims to develop, validate, and assess the effectiveness of a School-Based Performance Management (SBPM) model designed to enhance teacher effectiveness across cognitive, affective, and pedagogical dimensions. Using a Research and Development (R&D) design following the ADDIE framework, the study was conducted in three phases: needs analysis, model development, and model validation. Participants included 12 school principals, 186 teachers, and 8 education experts from 24 public secondary schools in [Province, Country]. Validation by experts yielded a content validity index (CVI) of 0.91. Implementation resulted in statistically significant improvements in teacher effectiveness scores (t = 8.74, p < 0.001, Cohen's d = 1.23), digital pedagogy competency (mean increase = 22.4%), and student learning outcomes (mean improvement = 17.8%). The SBPM model provides a contextually responsive, evidence-based framework that empowers schools to manage teacher performance collaboratively, fostering professional accountability and sustainable instructional quality in Education 4.0.

This study was conducted to examine the integration of spiritual intelligence into Islamic Religious Education (PAI) learning as an effort to strengthen students’ character. At MA Al-Amien Bugih Pamekasan, some students still demonstrate a lack of discipline, responsibility, and honesty in the learning process. To address these issues, PAI teachers integrate spiritual values through religious activities and the cultivation of positive habits during classroom instruction. This study aims to describe the implementation of spiritual intelligence integration, the strategies used by teachers, and its implications for students’ character development. This research employed a descriptive qualitative approach. Data were collected through observations, interviews, and documentation involving purposively selected informants, namely PAI teachers and students. Data analysis followed the Miles, Huberman, and Saldana model, including data reduction, data display, and conclusion drawing. The validity of the findings was ensured through source and technique triangulation. The results indicate that the integration of spiritual intelligence in PAI learning has been implemented systematically through planning, implementation, and evaluation stages. Teachers incorporate spiritual values through religious practices, role modeling, learning reflections, discussions of moral values, and character assessments. These strategies contribute positively to the development of students’ character, particularly in fostering discipline, responsibility, honesty, cooperation, empathy, and independence. Although several challenges remain, including differences in students’ backgrounds, limited instructional time, and external environmental influences, the integration of spiritual values continues to support sustainable character development among students. The findings highlight the important role of spiritual intelligence in creating meaningful learning experiences and promoting positive character formation in Islamic educational settings.

This study aims to examine the role of the government in implementing gender political education in schools in Bengkulu Province. Within the context of Indonesia's national education system, gender equality remains a crucial issue that requires sustained attention, particularly in formal educational institutions. As the primary policymaker, the government plays a strategic role in ensuring that educational policies, curricula, teaching practices, and school environments promote the principles of gender equality and inclusiveness. This research employs a library research method by reviewing various scientific publications, policy documents, laws and regulations, government reports, and relevant academic sources related to gender and education. The findings reveal that the government has introduced several regulations and programs to support gender-responsive education and enhance equal opportunities for all students. However, the implementation of these policies in schools across Bengkulu Province continues to face significant challenges. These include limited teacher competence in gender-sensitive instruction, inadequate availability of gender-responsive learning materials, insufficient monitoring and evaluation mechanisms, and the persistence of patriarchal cultural values that influence educational practices. Therefore, this study recommends strengthening policy implementation, providing continuous gender-based teacher training, developing inclusive learning resources, and integrating gender political education into local curriculum content to promote greater gender awareness and equality in schools throughout Bengkulu Province.

Geographic tongue or benign migratory glossitis is a benign disorder of the oral mucosa that is relatively common in dental practice. This condition is characterized by erythematous areas caused by the loss of filiform papillae surrounded by irregular white borders. To understand the clinical characteristics of geographic tongue and the contributing factors involved in the development of the lesion in order to establish an appropriate diagnosis and provide adequate patient education. A 25-year-old female patient presented with complaints of patches on the tongue for approximately two months. The patient had been following an OMAD (One Meal A Day) diet for one year and reported an allergy to white rice. The patient also had a history of psoriasis. Nutritional deficiencies such as vitamin B complex, vitamin B12, folic acid, iron, and zinc may affect the integrity of the oral mucosa and disrupt the regeneration of the lingual epithelium. These conditions may lead to atrophy of the filiform papillae, resulting in the characteristic erythematous appearance of geographic tongue. In addition, immunological and inflammatory factors associated with psoriasis are also suspected to contribute to lesion development. Geographic tongue is a benign inflammatory condition with a multifactorial etiology, including nutritional deficiencies and immunological factors such as psoriasis. Evaluation of systemic conditions and nutritional status is important to support accurate diagnosis and proper patient management.

Rapid population growth in Sidoarjo Regency has triggered massive land-use changes, resulting in increased surface runoff and reduced performance of the drainage system. This study aims to evaluate the hydraulic capacity of drainage channels in the Pondok Sidokare Indah Housing area against design flood discharges with return periods of 2, 5, and 10 years. The method used is a descriptive quantitative approach, involving hydrological analysis using maximum daily rainfall data from 2015–2025 and hydraulic modeling of the existing channel along 350 meters. The frequency analysis results indicate that the Log Pearson Type III distribution is the most suitable method based on statistical parameters and the Smirnov-Kolmogorov goodness-of-fit test. The calculation of design flood discharge using the rational method yields values of 0.749 m³/s (2-year), 1.003 m³/s (5-year), and 1.164 m³/s (10-year). Meanwhile, the maximum capacity of the existing channel ranges only between 0.534 m³/s and 0.733 m³/s. The comparison between hydrological load and channel capacity shows that all observation points (Sta 0+000 to Sta 0+350) are in overflow condition, even for the lowest return period flood discharge. This condition confirms that the current channel dimensions are no longer adequate and require normalization to mitigate annual flooding in the area.

Dredger operations in water-based mining areas have a high occupational risk because they involve a combination of wet environments, mechanical equipment, and electrical systems. The presence of electrical panels, power cables, terminal connections, electric motors, inverters/drives, and protection components on the Dredger requires a sound understanding of Occupational Health and Safety, particularly electrical safety. Water splashes, wet walking surfaces, high humidity, and improper procedures during inspection or cleaning may increase the risk of short circuits, protection trips, and electric shock. Therefore, structured basic safety training is required so that operators are able to identify electrical hazards and implement safe working procedures. This activity aimed to improve operators’ understanding of hazardous electrical components, initial safety briefing procedures, measurement practice and safe handling during trips or short-circuit indications, and the correct and safe use of water pumps for unit cleaning. The activity was carried out through field observation, technical briefing, direct demonstration on the electrical panel and work area, simple measurement practice, and safe cleaning practice. The results indicate that field documentation can serve as an effective learning medium to strengthen operators’ understanding of electrical hazard sources on the Dredger, the application of simple lock out-tag out procedures, the control of wet areas, and the limitation of water spray direction during cleaning activities. Overall, the activity shows that improved compliance with safety procedures may reduce the risk of short circuits and electric shock during operation and maintenance.

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.

Parental violence against children constitutes a serious violation of their human rights, as guaranteed by Article 5 of the 1948 Universal Declaration of Human Rights and Article 19 of the 1989 Convention on the Rights of the Child. It is also contrary to Indonesia’s family law system, as set out in Law No. 35 of 2014 on Child Protection. This study aims to analyse the forms of such violence and formulate a holistic, restorative strategy to restore children’s human rights. Using a normative-empirical approach involving the analysis of legal documents, court rulings and 2023 data from the National Commission on Violence Against Women (Komnas Perempuan), which recorded 45,000 cases annually (60% of which involved parents as perpetrators), it was found that effective strategies include medical and psychological rehabilitation via P2TP2A and TF-CBT, and restorative justice through mediation under Supreme Court Regulation (Perma) No. 4 of 2019. Socio-economic support, such as the PKH programme, is also crucial. The main obstacles are patriarchal culture and a regulatory vacuum regarding the KHI. The conclusion emphasises the need for cross-sectoral commitment and makes recommendations including the introduction of mandatory parental counselling, prioritisation of court mediation, sub-district recovery units and large-scale public awareness campaigns. This study contributes to the strengthening of child protection within Indonesian family law.

The readiness of officers to carry out Electronic Medical Records (RME) needs to be measured using the Technology Readiness Index (TRI) method, which is an index used to measure the readiness of new technology users to achieve goals in daily life and work. This research aims to determine the readiness of Electronic Medical Record (RME) users using the Technology Readiness Index (TRI) case study at Daha Husada Regional Hospital. This is a descriptive research with an evaluation study where the research subjects are the head of medical records and 3 medical records officers in the inpatient registration section at Daha Husada Regional Hospital using a total saturated sampling technique. Data collection uses interview techniques. Data presentation is presented using narrative. The results of the research show that of the 4 variables used to measure the readiness of medical record users, medical record officers at Daha Husada Regional Hospital are ready to use medical records, even though they are ready there are still difficulties experienced and feelings of insecurity when using Electronic Medical Records (RME), namely Medical records can be accessed anywhere and are not yet integrated according to the user's wishes. Therefore, Daha Husada Regional Hospital should further tighten its electronic medical record data security system.

Postharvest handling of leafy vegetables, such as kale (Brassica oleracea var. acephala), is crucial for maintaining product quality and market value. This study aims to review the application of sorting and grading processes in improving the quality of horticultural products. The method used is a literature review of scientific journals and relevant references related to postharvest handling of vegetables. The findings indicate that sorting functions to separate damaged and unmarketable products based on physical condition, while grading classifies products into quality categories based on size, shape, and visual appearance. These processes contribute to reducing postharvest losses, improving product uniformity, and increasing market value. Furthermore, proper sorting and grading support quality control and enhance efficiency in distribution and marketing systems. Therefore, sorting and grading are essential components of postharvest management to ensure product quality and market competitiveness.

Maternal hypertension remains one of the major contributors to maternal morbidity and mortality in Indonesia and globally. This study aimed to analyze the prevalence, mortality trends, and geographical disparities of maternal hypertension in Indonesia during the 2022–2023 period. The research employed a descriptive design using secondary data obtained from official reports of the Indonesian Ministry of Health, national health surveys, and Maternal Perinatal Death Notification (MPDN) data. Data analysis was conducted descriptively by examining prevalence rates, maternal mortality due to hypertension, regional distribution, and temporal trends across provinces in Indonesia. The findings showed a slight but consistent decline in both the prevalence and mortality rates of maternal hypertension from 2022 to 2023 in most provinces. However, significant regional disparities remained evident. Provinces in eastern Indonesia, including Papua Barat, Nusa Tenggara Timur, Maluku, and several provinces in Sulawesi and Kalimantan, consistently recorded higher prevalence and mortality rates compared to provinces in Java and Bali. Meanwhile, provinces with better healthcare infrastructure and maternal referral systems demonstrated lower mortality outcomes. The study also revealed a strong association between high prevalence and increased maternal mortality, indicating the importance of healthcare accessibility, antenatal care quality, and emergency obstetric services in reducing maternal health burdens. These findings emphasize the need for region-specific maternal health interventions, improved healthcare distribution, early detection programs, and strengthened referral systems to reduce maternal hypertension disparities and improve maternal health outcomes in Indonesia.