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Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

The increasing number of motor vehicles in Indonesia produces repetitive mechanical loads on road surfaces that are rarely converted into useful energy. This study designs and evaluates a piezoelectric energy-harvesting speed bump intended to support low-power street lighting. The prototype integrates 25 piezoelectric discs (50 mm diameter) connected in series, an AC–DC bridge rectifier, a 2.7 V/500 F supercapacitor for short-term storage, and a DC–DC step-up converter to charge a 12 V battery. Field tests used a motorcycle at speeds of 5, 10, and 15 km/h with rider masses of 48, 70, and 79 kg; each condition was repeated ten times and averaged. Output voltage, current, and electrical energy per pass were measured after rectification. Results indicate that higher speed and mass increase electrical output, with a peak energy of 0.021 J at 15 km/h and 70 kg and an estimated conversion efficiency of about 0.20%. After repeated charging cycles, stored energy powered a 12 V/20 W LED lamp for several minutes. The proposed integration of series piezoelectric elements with supercapacitor buffering and step-up regulation demonstrates a feasible micro-energy harvester for traffic-dense areas and provides a basis for durability and scaling studies. Future work addresses packaging, fatigue, and multi-vehicle loading.

This study aims to examine the actualization of Islamic creed (aqidah) values and work ethic among students of the Aqidah and Islamic Philosophy Department, Faculty of Ushuluddin and Islamic Studies, UIN Sumatera Utara Medan, during their internship program at the Office of Religious Affairs (KUA) of Medan Kota District. This research employs a qualitative descriptive approach using observation, interviews, and documentation techniques. The findings indicate that aqidah values such as honesty, trustworthiness, sincerity, and responsibility are manifested in administrative tasks, religious counseling activities, and public religious services. Furthermore, the Islamic work ethic of the students is reflected in discipline, professionalism, cooperation, and commitment to work quality. The integration of aqidah values and work ethic fosters a service-oriented and devotional work pattern, indicating that the internship program serves not only as practical learning but also as a medium for internalizing Islamic values within the context of public religious services.

Da'wah is an activity that aims to invite people to the path of truth and guidance from Allah SWT, carried out orally or in writing with the spirit of calling and guiding the people. As an integral part of Islamic teachings, this da'wah requires not only sincerity but also good management so that its implementation is effective, structured, and relevant to the development of the times. In this case, management becomes an important element that includes planning, implementing, and evaluating religious programs. The values ​​contained in this management can be reflected in the Qur'an, such as strategy, trustworthy leadership, and a wise approach, emphasizing the importance of integration between da'wah and management. Management is interpreted as an-nizam or at-tanzim, which is a regulatory system that puts everything in its place. The relationship between management and da'wah is synergistic, where da'wah requires a management program and communication media to reach the community effectively and innovatively. A da'i, in this context, also has a very imaudience’s important role, namely as a manager who must understand the audience's characteristics and design the right da'wah strategy. Therefore, the integration of management in da'wah activities is one of the essential needs in building a systematic and competitive da'wah movement amidst modern social dynamics.

The healthcare industry is increasingly relying on medical textiles, particularly single-use items such as surgical gowns, masks, and drapes, to maintain hygiene and prevent infections. However, the widespread use of these single-use textiles raises significant environmental and health concerns. These items are primarily made from non-biodegradable materials, contributing to large volumes of waste and environmental pollution. The production and disposal of single-use textiles also generate carbon emissions, further exacerbating climate change. In response to these challenges, reusable medical textiles have emerged as a more sustainable alternative. Reusable textiles offer several environmental benefits, including reduced resource consumption, lower carbon emissions, and decreased waste generation. Additionally, reusable textiles can improve occupational health by reducing healthcare workers' exposure to harmful chemicals and irritants found in single-use textiles. This study compares the environmental impact and occupational health risks associated with reusable and single-use medical textiles, focusing on factors such as carbon footprint, waste generation, and chemical exposure. Life-cycle assessment (LCA) methodologies were employed to quantify the environmental impacts, while workplace exposure measurements assessed the health risks to healthcare workers. The results indicate that reusable textiles significantly reduce carbon emissions and waste compared to single-use textiles. Furthermore, reusable textiles were associated with lower levels of chemical exposure for healthcare workers. The study concludes with recommendations for healthcare systems to adopt reusable textiles to reduce environmental and health risks, while also suggesting areas for future research on sustainable textile innovations and the integration of reusable systems in healthcare facilities.

This research is motivated by the low pragmatic competence of Madrasah Ibtidaiyah (MI) students, which is shown by the high rate of pragmatic failure (65%) and learning participation (40%), as well as the lack of contextual teaching materials. The purpose of the research is to identify learning barriers, then design, and test the initial impact of pragmatic teaching material innovation based on local wisdom through language play methods. With the Design-Based Research (DBR) approach involving teachers and students of MI in Central Java, data was collected through interviews, observations, and document studies, and then analyzed thematically. The results of the study revealed three main obstacles: (1) non-contextual teaching materials, (2) limited methodological skills of teachers, and (3) low student motivation. As a solution, "PRAGAMALOKA" teaching materials were developed that transform the values of local wisdom (tepo seliro, gotong royong) and traditional games (dakon) into the core of pragmatic learning scenarios. The limited trial showed a significant increase in student engagement and positive response. This study concludes that substantive integration between local content, pragmatic goals, and play methods is the key to creating authentic and meaningful learning. Implicitly, this development model can be adopted to design other contextual teaching materials, with recommendations for further experimental tests to measure their comparative effectiveness.

This study explores the integration of Prophet Muhammad's leadership values within Islamic educational institutions, focusing on the challenges and opportunities in the digital age. The primary objective is to analyze how Islamic leadership principles can align with digital advancements while upholding core Islamic values. Using a qualitative approach through document and thematic analysis, this research identifies key challenges, including digital disparities, limited access to technology, and tensions between technological culture and traditional Islamic values. Key strategies are proposed, such as technology-based Islamic leadership training and collaborative efforts to develop digital infrastructure, along with the use of social media as a platform for disseminating Islamic educational values. The findings provide insights into how Islamic educational leadership can adapt in the digital era and suggest future research directions on the role of specific technologies in the application of Islamic leadership.

Digital transformation in village governance has become a primary strategy for enhancing efficiency and effectiveness in human resource (HR) management. This study aims to analyze the implementation of digital technology in village government HR management and its impact on productivity and administrative efficiency. Employing a systematic literature review method, this research examines implementation trends, success factors, challenges, and optimal strategies for digitalization in HR management at the village level. The findings indicate that the adoption of technologies such as electronic Human Resource Management (e-HRM), cloud computing, and village information systems contributes to faster administration, increased accountability, and optimized performance of village officials. However, challenges remain in technology adoption, including low digital literacy among village officials, limited information and communication technology (ICT) infrastructure, as well as regulatory and policy constraints. To overcome these hurdles, a comprehensive strategy is required, encompassing capacity building through training, strengthening digital infrastructure, and fostering collaboration among central government, village governments, and the private sector. With appropriate policy implementation, the integration of digital technology in village-level HR management can improve public service quality and support more modern and responsive governance.

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

This study explores the integration of Augmented Reality (AR) simulations in middle school science education, focusing on improving students’ conceptual understanding of complex topics such as metamorphosis. The research adopts an experimental design with a treatment group using AR simulations and a control group utilizing traditional teaching methods. The study aims to determine the effectiveness of AR in enhancing students' engagement, motivation, and understanding, as well as to evaluate the perceptions of both students and teachers regarding its use in the classroom. Data is collected through pre-tests and post-tests to measure conceptual understanding, along with perception questionnaires to gather feedback on the AR learning experience. The results of this study are expected to reveal that students in the AR treatment group will demonstrate greater improvements in their conceptual understanding compared to those in the control group. Additionally, it is anticipated that both students and teachers will report positive feedback on the use of AR, citing its interactive and immersive nature as a key factor in boosting motivation and engagement. The study also addresses challenges such as access to technology, cost, and the need for teacher training in effectively integrating AR into the curriculum. The findings suggest that AR can significantly enhance science learning outcomes, making complex concepts more accessible and engaging. The study concludes with recommendations for schools to adopt AR technology, ensure teacher training, and invest in the necessary resources to support AR integration in the classroom. By doing so, AR can play a pivotal role in improving middle school science education.

This study explores the impact of culturally responsive pedagogy (CRP) on student engagement and academic performance in multicultural classrooms. As educational environments become increasingly diverse, CRP has emerged as a critical approach to meet the needs of students from various cultural backgrounds. This quasi-experimental study involved students from multicultural classrooms across multiple schools, with one group implementing CRP strategies and a control group using traditional teaching methods. Data was collected through surveys assessing student engagement and academic records to measure performance before and after the implementation of CRP practices. The findings indicate that students in CRP classrooms exhibited significantly higher engagement levels and improved academic performance compared to the control group. The increased student participation, motivation, and academic success were attributed to the integration of culturally relevant content that resonated with students’ cultural identities. The study highlights several challenges in the implementation of CRP, including the need for professional teacher training, curriculum adaptation to incorporate cultural relevance, and strong policy support. It also underscores the importance of teacher preparedness, curriculum adaptation, and institutional support in ensuring the effective implementation of CRP. The study’s results align with international best practices, demonstrating that CRP significantly enhances student outcomes, particularly among minority cultural groups. Future research should focus on the long-term effects of CRP and its scalability across various educational contexts to further understand its impact on academic achievement and engagement in diverse classroom settings.

Rapid urbanization in major cities has led to the decreasing availability of green spaces, exacerbating urban challenges such as the Urban Heat Island (UHI) effect, high energy consumption in buildings, and air pollution. In response, green architecture innovations like green roofs and vertical farming present opportunities for reducing carbon footprints and improving urban sustainability. This study explores the potential for life-cycle carbon footprint reduction through the integration of green roofs and vertical farming systems in high-rise buildings, focusing on energy savings, environmental impact, and air quality improvements. Using Life-Cycle Assessment (LCA) methodology, the research evaluates carbon emissions reduction, operational energy savings, and ecosystem benefits from different building scenarios. Simulation models were developed for conventional high-rise buildings and those incorporating green roofs and vertical farming. EnergyPlus, SketchUp, and SimaPro software were used for energy consumption calculations and carbon emissions modeling. The study analyzes various intervention scenarios-baseline (no vegetation), green roof only, vertical farming only, and a combined system-based on tropical climate data from cities like Jakarta, Surabaya, and Kuala Lumpur. Results reveal that the integration of both green technologies significantly reduces cooling demand, lowers CO₂ emissions, and improves urban microclimates by reducing surface temperatures and enhancing air quality. Policy recommendations and guidelines for adopting green construction practices in tropical regions are provided, alongside suggestions for future research on optimizing these technologies, conducting economic modeling, and evaluating multi-building approaches at a district scale.

The rapid advancement of modern computing has driven extensive research on numerical algorithms for solving large-scale systems of linear equations. Classical methods such as LU decomposition, Jacobi, and Gauss–Seidel have been revisited and optimized to leverage parallel architectures, GPUs, and even quantum platforms. Recent studies demonstrate that optimized algorithms can reduce computation time by more than 50% while maintaining high accuracy in solving high-dimensional problems. LU decomposition, particularly in its parallel and GPU-based implementations, has shown superior performance in batch processing and industrial-scale simulations. Meanwhile, iterative methods such as Jacobi and Gauss–Seidel remain relevant due to their flexibility in numerical modeling, with further developments for block matrix systems, finite element applications, and FPGA architectures. The integration of these enhanced algorithms is not only beneficial for the advancement of scientific software development but also supports practical applications in engineering simulations, large-scale data optimization, and machine learning. Therefore, an integrative review of modern numerical algorithm developments is crucial in bridging the gap between industrial demands and research progress in scientific computing.

The development of the park at Sunan Giri University Surabaya aims to improve the integration of the green environment on campus through the utilization of ecological, social, cultural, economic, and aesthetic functions of the park as a green open space. This research uses the Asset-Based Community Development (ABCD) method to develop the park as a green space at Sunan Giri University Surabaya. The ABCD method focuses on utilizing community assets, such as available land and the support of the academic community, to design parks that function ecologically, aesthetically, socially, and economically. Through observation and focus group discussions, community needs and potentials were identified for garden planning. Project implementation was carried out in stages involving active participation from the campus community. The results showed that the developed garden successfully improved the aesthetics and tidiness of the campus environment and supported social and cultural functions. The evaluation showed that the success of the program was influenced by community support and land availability, despite challenges such as dry soil conditions. The development of this garden is expected to become a model of environmental sustainability and strengthen the university's image as an institution that cares about the environment.

Digital health interventions hold promise for patient-centered care, as they enable remote monitoring of patients and can be used to easily remind patients to take their medications. This study used a literature review technique with research collecting 30 research publications related to the use, opportunities and challenges of digital health in the treatment of tuberculosis. The literature review technique aims to evaluate and analyze previous research to provide context, show gaps in research, and support arguments for the research to be conducted. Several conclusions from this literature review research include: (1) Digital health has a significant role as an intervention in the management of tuberculosis patients. (2) Digital health offers great opportunities to improve the management and treatment of tuberculosis patients. The opportunity for digital health as an intervention for tuberculosis patients is very promising and can have a significant impact on various aspects of managing this disease. (3) Although digital health offers many opportunities for managing tuberculosis, there are also various challenges that must be faced in its implementation, including: challenges of technology access, patient compliance and engagement, data security and privacy, integration with traditional health systems, costs and funding, quality content and information as well as cultural and language barriers.

Muhammad Athiyah Al-Abrasyi is a leading educator and thinker in the world of Islamic education. Al-Abrasyi devoted his life to developing the concept of integral and comprehensive education. This paper discusses Muhammad Athiyah Al-Abrasyi and gains a deeper understanding of his thoughts on contemporary Islamic education today. The following research applies qualitative and literature research methods as the main source, utilizes reference sources from various journals and books that are in line with this discussion, and uses descriptive analysis in analyzing it. In addition, this research focuses on the analysis of the thoughts, contributions, and works of a famous figure in a certain field. The results of this paper conclude that according to him, the main purpose of education is to form individuals who are of character and moral, well-rounded, and able to contribute positively to society. His ideas were very influential among Muslim educators and continue to be relevant today. al-Abrasyi's emphasis on the integration between religious and general sciences has made him an important figure in the ongoing educational discourse, inspiring many educational institutions to implement a holistic approach in their curricula.

This research aims to explore accounting students' perceptions of professional ethics at the University of 17 August 1945 Surabaya. Professional ethics is an important foundation for accountants in carrying out their activities professionally. Using qualitative methods with in-depth interviews, this research examines the understanding, attitudes and factors that influence students' perceptions of the importance of ethics in the world of accounting. It is hoped that the research results will provide new insight into accounting students' ethical awareness and the challenges they face in implementing professional ethics. In addition, research finds that ethical perceptions have a positive impact on accounting students' decision-making behavior, where they tend to choose actions that are in accordance with ethical values ​​in facing challenges. This research recommends increased integration of ethics education in the curriculum and the need for further research on the impact of organizational culture on students' ethical behavior in the world of work.  

This study aims to optimize the use of technology-based learning media and textbooks in the teaching of Islamic Religious Education at SMP Muhammadiyah 57 Medan. The current issue in learning is the limited utilization of technology that supports effective learning interaction and the lack of media variety used in delivering material. This research employs a qualitative method through observation, interviews, and document analysis. The findings reveal that the use of technology-based media such as infocus, laptops, and visual materials significantly improves students' understanding of Islamic Religious Education topics. Textbooks still play a crucial role as a primary supporting medium, but integration with technology results in a more dynamic and engaging learning interaction. Challenges include limited infrastructure and teacher training, but these can be addressed with school management support and continuous professional development.

This research examines English language education at SMAN 1 Sutojayan Blitar using a qualitative case study. Data were collected through interviews, observations, and document analysis, focusing on planning, organization, implementation, and assessment. The findings reveal that English teaching at the school is highly structured and effective. Key elements include detailed planning, diverse instructional methods, and a student-centered approach. The curriculum is regularly updated to align with students' skill levels, and clear role delegation, strong coordination, and efficient resource use contribute to a positive learning environment. The communicative approach, technology integration, and varied teaching techniques promote active student participation. A comprehensive assessment system provides continuous feedback, supporting learning progress. Overall, the study highlights the importance of holistic teaching strategies that enhance students' English-speaking skills and can serve as a model for improving English language education.

In the digital era, technology plays an important role in designing learning that is more interactive, personalised and adaptive. This research examines the role of learning technology in learning design through a qualitative approach based on a literature review. The use of technology, such as Learning Management Systems (LMS), virtual reality (VR), and artificial intelligence (AI), shows potential to increase student engagement as well as provide a more flexible learning experience. Blended learning approaches are also proven to increase engagement and provide flexibility in the learning process. In addition, technology supports competency-based learning that enables real-time evaluation of student progress through learning analytics. However, there are challenges in implementing technology, such as the digital divide, teacher readiness, and infrastructure limitations. Therefore, the successful integration of technology in learning design requires support from educational institutions and policies to provide adequate training for teachers and appropriate technology infrastructure. This study concludes that technology integration in learning design provides significant benefits in improving learning quality, but still requires a systematic and adaptive approach.