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Instilling Islamic art values ​​from an early age is a strategic step in shaping children's character based on local spiritual and cultural values. One potential approach to achieving this goal is through the introduction and learning of traditional Islamic musical instruments, such as the gendang habsyi. The gendang habsyi, as a musical instrument that is identical to the poems of praise to the Prophet Muhammad SAW, has high educational and spiritual value, and is able to attract children's interest through its rhythmic and interactive elements. This article aims to examine the role of the gendang habsyi in fostering elementary school children's interest in Islamic art, both from musical, educational, and social aspects. Using a descriptive qualitative approach, this study involved observation and interviews with art teachers, students, and parents at an Islamic elementary school. The findings show that the introduction of the gendang habsyi is not only able to arouse children's interest in Islamic musical art, but also strengthen their love for Islamic culture, foster a spirit of togetherness, and increase children's self-confidence in expressing themselves positively. In addition, the fun and contextual learning method through the habsyi drum game has proven effective in building an inclusive and meaningful learning atmosphere. Therefore, the integration of habsyi drums in the art curriculum at the elementary school level is worth considering as one of the strategic alternatives in Islamic art education based on local culture.

This study aims to identify the leading economic sectors in East Kalimantan Province and analyze their influence on the development of the National Capital of the Archipelago (IKN) as an economic superhub. Using secondary data from 2019–2023, the analysis applies Location Quotient (LQ), Dynamic LQ (DLQ), Shift-Share, and SWOT methods to evaluate the regional economy. Results show that the mining and quarrying sector remains dominant, while agriculture and processing industries demonstrate stable potential for sustainable growth. The study also highlights the urgency of economic diversification, human capital development, and renewable energy as strategic steps to reduce dependence on extractive sectors. The formation of a collaborative blueprint between regional governments, businesses, and communities with the IKN Authority is proposed to strengthen connectivity and economic integration. This research provides critical insights for policy formulation to support East Kalimantan’s transformation as a central player in national development.

Training in creating animated characters using the Scratch application serves as an introduction to block-based programming fundamentals that are simple, easy to operate, interactive, and engaging. This training offers promising competency outcomes, as students can further develop their skills through animated stories, games, or presentations. Since 2018, the Ministry of Education and Culture has promoted the integration of informatics education into the 2013 curriculum, including computational thinking skills, which are essential for both current and future generations. The partner for this community service training activity is the students of MTs Pembangunan Nurul Islam, located in Sarimulya, Setu, South Tangerang. This initiative is a tangible step toward implementing informatics learning through the introduction of block-based programming fundamentals. The training involved stages of introduction, instruction, and guidance in using the application. Based on observations and discussions with the partner school, several issues were identified in learning Information and Communication Technology (ICT). One of the causes is students’ lack of awareness of the importance of learning programming fundamentals, coupled with the stigma that programming is difficult, uninteresting, and boring. To address both technical and management issues, the proposed solutions in this community service program include: first, facilitating and providing guidance on the use of the Scratch application for MTs students, with the hope that they will understand basic programming without fear or difficulty. Second, offering engaging, interactive, simple, and easy-to-understand lessons on basic programming using Scratch, by providing example projects such as creating animated characters. The training program was implemented smoothly, and all participating students enthusiastically followed each stage of the training. Their motivation was encouraged to become familiar with programming, increasing their interest, understanding, and confidence in basic programming skills. The ultimate goal is to foster students' interest, knowledge, and skills while boosting their self-confidence in ICT learning, particularly in basic programming.

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.    

This qualitative study explores in-depth the perceptions of students at Universitas Negeri Medan (UNIMED) regarding the influence of educational technology (EdTech) on their learning effectiveness. Amidst the global digital transformation, the integration of digital tools in higher education has become a strategic need to improve the quality of learning. This study used an interpretive phenomenological approach, with semi-structured interviews with 18 undergraduate students from various faculties as the primary data collection method. Data were analyzed through thematic analysis to identify patterns and meanings. The results show that EdTech, through the SIPDA platform, improves accessibility of learning resources, schedule flexibility, and collaboration, but is still hampered by limitations in infrastructure, digital literacy, and pedagogical integration. This study provides contextual insights from Indonesia, with practical recommendations to improve the implementation of EdTech at UNIMED and similar institutions.

The aim of this research is to analyze the development and implementation of contemporary learning methods in the context of Islamic education, highlighting the role of digital transformation in enhancing the effectiveness and relevance of religious education. The approach used is a literature study with a qualitative method, analyzing scientific literature and related credible sources. The main findings indicate that the integration of digital technology such as LMS, interactive videos, and artificial intelligence can enhance student engagement, collaboration, and the development of critical and creative skills, thereby addressing the challenges of the times. However, the limitations of the research include the lack of direct empirical data from field applications and the need for adaptation to local characteristics. The practical implication of this study is the importance of developing teacher competencies and designing a flexible and contextual curriculum to support the effective implementation of this method. The original value of this research lies in the integration of contemporary educational concepts with Islamic educational values, as an innovative solution to meet the needs of adaptive and meaningful education in the global digital era.

This community service is driven by by the implementation of innovative programs in strengthening literacy and numeracy cultural methods. Therefore, innovation is needed in the application of (MacaLas) literacy to help improve and train students' abilities in reading, writing and conveying ideas. This research uses qualitative methods by collecting data through interviews, observation and document collection. The results of research at MI Al Makmur show that teachers implement various things through (MacaLas) activities at MI Al Makmur Mayangrejo which are carried out regularly with varied learning. method for running the (MacaLas) program. Apart from the variety of methods, the learning media and syntax used also vary. One of the unresolved concerns is the low interest in reading among Indonesian students. Moreover, when books are the only source of information, reading activities have not become a primary need for Indonesia's young generation. Now, even though knowledge can be accessed through various media and e-books are available anytime and anywhere, the level of interest in reading in Indonesia is still relatively low. Reading activities have not yet become a priority in people's lives in the country, School Literacy Movement initiatives have progressed through several levels, beginning with routine reading habits, moving into development, and culminating in integration within learning activities The positive impacts seen are student attitudes that reflect a high literacy ecosystem

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.

This study examines Kare Kare as a culinary heritage typical of Nagari Sulit Air, Solok Regency, West Sumatra. Using a qualitative approach with participatory observation techniques, interviews, and documentation, the study aims to document the history, manufacturing process, cultural values, and socio-economic role of Kare Kare. The results of the study indicate that Kare Kare has deep historical roots, passed down from generation to generation within the family. The manufacturing process reflects the local wisdom of the Minangkabau people, emphasizing the balance of ingredients and patience. Socio-economically, Kare Kare is a source of sustainable income and a marker of the collective identity of Nagari Sulit Air, especially for migrants. The main challenges in preserving Kare Kare are the lack of interest from the younger generation and changes in community consumption patterns. Conservation strategies include documentation of knowledge, production and marketing innovation, integration into local education, and development of culinary tourism through multi-party collaboration.

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

Teachers are under increasing pressure to deliver personalized, standards-aligned instruction while managing time constraints and rising workloads. Traditional lesson planning often limits creativity and adaptability due to its complexity and repetitive demands. In response, Artificial Intelligence (AI) has emerged as a promising tool to support instructional planning. This study highlights how AI enhances teacher efficiency, simplifies administrative tasks, and supports differentiated, data-driven instruction. However, these benefits require thoughtful and responsible integration. AI adoption must include safeguards for data privacy, ensure algorithmic transparency so teachers understand the basis of system recommendations, and actively mitigate systemic bias that may disadvantage certain learner groups. Most importantly, teachers should remain actively involved in reviewing and adapting AI-generated content to preserve professional judgment and uphold pedagogical integrity.

Islamic Religious Education (IRE) plays a crucial role in shaping the moral character of students at the elementary school level. However, learning methods used in IRE classrooms often remain conventional and teacher-centered, resulting in low student engagement and limited understanding of religious material. In response to the educational demands of the 21st century, a transformation in learning strategies is necessary. This study explores the implementation of active learning methods Card Sort, The Power of Two, and Snowballing as innovative approaches to revitalize IRE instruction. Using a qualitative descriptive method, data were gathered through classroom observations, in-depth interviews with teachers and students, and supporting documentation. The findings reveal that Card Sort enhances students’ ability to visually organize and connect religious concepts, The Power of Two facilitates deeper comprehension through peer discussion, and Snowballing promotes collaborative knowledge construction in stages. These methods contribute to a more interactive, student-centered, and meaningful learning process. Moreover, the integration of these strategies helps improve students' critical thinking, communication, and social-emotional skills while strengthening their internalization of Islamic values. Despite challenges such as instructional planning and classroom management, active learning techniques offer promising potential to transform IRE learning into a dynamic and participatory experience. The study provides practical recommendations for educators and school administrators to develop more effective and engaging IRE strategies.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach. To achieve this goal, a literature review method was used. The results show that there are many factors that influence stunting, including health issues and inequalities in power distribution, resource allocation and social structure. Through specific interventions (such as the First 1000 Days of Life program) and sensitive interventions (such as the provision of clean water, sanitation, education, and social protection), poverty alleviation policies are essential to reduce the prevalence of stunting. However, decentralization, poor coordination between sectors, and lack of public awareness often hinder policy implementation. To tackle stunting sustainably, the political economy approach emphasizes the need for clear political alignment, strengthened institutional capacity, and cross-sectoral integration. Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

In this study, a women's empowerment program for fisherwomen in Domas Village, Serang Regency, was used to investigate the impact of village fund management on improving the welfare of coastal communities. This research stems from an awareness of the importance of villages in realizing sustainable development that relies on local potential, especially in vulnerable and marginalized coastal areas. To improve community welfare, including that of women who have been less involved in village development processes, effective, efficient, transparent, and accountable management of village funds is crucial. The research method employed was qualitative, with data collected through in-depth interviews, field observations, and documentary studies. The research results show that the management of village funds in Domas Village has brought many benefits, such as the establishment of BUMDes shrimp farms and catering services, which can create jobs and increase local revenue. However, women's participation in village programs is still limited to certain industries such as beauty services and seafood processing. To achieve optimal women's empowerment, key barriers include limited human resources, limited access to capital, and the lack of integration of women's SMEs into the village funding structure. The results indicate that an inclusive and locally-driven approach to village fund management can enhance community well-being more equitably and drive sustainable socio-economic transformation.

The fulfillment warehouse system is one of the logistics innovations implemented by e-commerce platforms to enhance operational efficiency and customer satisfaction. Shopee, as one of the largest e-commerce platforms in Indonesia, has introduced the Shopee Fulfillment Center to assist sellers in the storage, packaging, and shipping processes. This study aims to analyze the impact of Shopee’s fulfillment warehouse system on the timeliness of order deliveries. The research employs a descriptive qualitative approach, with data obtained through observation and digital searches. The findings indicate that Shopee’s fulfillment warehouse system is effective in ensuring timely deliveries by optimizing storage, processing, and distribution operations. Through automation technology, optimized warehouse layouts, and real-time tracking system integration, Shopee accelerates order processing times, reduces the risk of delays, and improves delivery accuracy. Additionally, the presence of distribution centers across various regions helps minimize travel distances and speeds up the delivery process to customers. Continuous investment in logistics infrastructure and strategic partnerships with multiple courier services further contribute to supply chain efficiency, ensuring faster and more timely deliveries while enhancing customer satisfaction.

The integration of Artificial Intelligence (AI) in education has introduced a more responsive and personalized learning approach. This study aims to examine the correlation between the intensity of AI usage and students’ learning outcomes. Employing a quantitative approach, the research utilized Pearson Product Moment correlation analysis. A total of 27 students, selected through purposive sampling and known to actively use AI in their learning process, participated in the study. Prior to the correlation analysis, the data underwent validity, reliability, normality, homogeneity, and linearity testing. The results confirmed that the instrument met the criteria for validity and reliability (Cronbach’s Alpha = 0.824), with data distribution being normal and homogeneous, and the relationship between variables being linear. The Pearson correlation coefficient of r = 0.583 with a significance value of p = 0.001 indicates a statistically significant and moderately strong positive relationship. These findings suggest that AI plays a meaningful role in enhancing students’ learning effectiveness. Therefore, it is essential to provide guidance and development efforts to ensure AI is utilized ethically and educationally to optimize its impact in academic settings.

The rapid economic and political rise of emerging countries has led to a change in the dynamics of power in the global system, as economic blocs have provided an important developmental role in the international economy. "For example, the BRICS group has occupied an important role as an influential group on the stage of international politics، Accordingly, the aim of the research was within the framework of seeking to know the developmental role of emerging economies in the global economy, in addition to knowing the impact of economic blocs in those countries in contributing to achieving international economic stability, according to the hypothesis that economic blocs in emerging countries have a positive role in developing the global economy. "The research was used The analytical method in verifying the research hypothesis. The research concluded that the BRICS bloc played many roles in global economic performance, which contributed to strengthening the institutional aspect of the BRICS countries, represented by the New Development Bank and the Emergency Reserve Arrangement, which are two of the main features of cooperation between emerging economies and developing countries". Hence, this makes it necessary to understand the role of BRICS as an important platform in the international system.