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In the digital age, English Education students still face difficulties in developing Academic English Proficiency because classroom learning is still dominated by traditional methods that are less appealing to digital natives. This study aims to explore and evaluate the integration of TikTok Learning Games (TLG) as a gamification-based learning medium to improve EAP for students in the English Education Study Program at Medan State University. Using a qualitative approach with a limited Research and Development model, data was collected through open-ended questionnaires and digital observations on TikTok, then analyzed using thematic analysis. The results showed that after two weeks of implementing TLG, students experienced improvements in academic vocabulary, pronunciation, contextual understanding, learning motivation, and speaking confidence, with 80% of participants stating that learning felt more enjoyable and less boring. However, a small number of students did not show significant changes due to limited access to technology and inconsistent use. Overall, this study concludes that TLG is an effective and practical digital gamification strategy for improving English proficiency, and can be used as a reference for lecturers in developing social media-based learning innovations in higher education.

This study discusses the basis of Indonesian society’s obligation to comply with the Marriage Law (UUP) as a manifestation of obedience to both state law and religious teachings. The study arises from the reality that, despite the UUP and the Compilation of Islamic Law (KHI) serving as the legal foundation for marriage in Indonesia, many still violate its provisions, such as through unregistered (siri) marriages. Using a normative juridical approach and qualitative descriptive analysis, this research examines the juridical, philosophical, and sociological foundations of legal obedience to the UUP and its implications for family and social life. The findings show that juridically, obedience to the UUP is grounded in the principle of legality and state sovereignty; philosophically, it reflects the values of Divinity and Humanity embodied in Pancasila; and sociologically, it functions as social engineering to protect women and children while ensuring social order. Compliance with the UUP therefore holds not only legal but also moral and spiritual significance, serving as a means to achieve harmonious families, social order, and a just nation.

The rapid development of technology encourages the change in crime patterns from conventional to digital through the use of electronic devices. This phenomenon makes many individuals and groups use technology not only for positive purposes, but also to gain financial gain illegally. Instagram as one of the most popular social media applications has also become a space for digital crime practices, especially through the creation of fake accounts. Fake accounts are used for various harmful acts such as online fraud, the spread of fake news, the use of identities or photos without permission, acts of bullying and negative comments that trigger conflicts, to the spread of pornographic content. This research aims to identify the forms of fake account practices on Instagram, analyze the causative factors, and evaluate the application of applicable laws, especially Law Number 19 of 2016 concerning Information and Electronic Transactions. The research method used is empirical legal research with a qualitative approach. The data was collected through interviews with investigators from the Directorate of Criminal Investigation of the Metro Jaya Police, academics, and civil society organizations (CSO). The results of the study show that the practice of fake accounts still often occurs due to low digital literacy, weak supervision from platforms, and not optimal law enforcement. Although Article 35 jo Article 51 paragraph (1) of the ITE Law has regulated the prohibition of data and identity manipulation, its implementation still faces a number of obstacles from aspects of legal substance, enforcement structure, and community legal culture. This study recommends the need for collaboration between the government and social media platforms in limiting the creation of fake accounts, improving people's digital literacy, and reformulating legal rules that are clearer and more adaptive to the dynamics of digital crime. These efforts are needed so that the protection of social media users is optimal and able to create a safe digital space.

Local Own-Source Revenue (PAD) serves as a vital instrument in supporting regional independence and public welfare. For decades, the Land and Building Tax (PBB) has been one of the primary sources of local revenue; however, excessive dependence on PBB is considered less effective in promoting equitable economic development and enhancing citizens’ economic rights. Forcing PBB increases of hundreds of percent, as has recently occurred in a number of regions such as Pati Regency, Central Java, and dozens of other regions amid the current difficult economic situation, has invited criticism and protests. This policy has been accused of violating human rights. For this reason this study aims to analyze the urgency of exploring alternative local revenue sources beyond PBB, such as local taxes, public service retributions, management of regional assets, and innovative revenue models based on local potential. The research uses a qualitative approach through literature review and fiscal policy analysis at the regional level. The findings indicate that diversification of local revenue sources can strengthen regional fiscal capacity, improve public service delivery, and foster broader community economic participation. By sustainably and transparently developing local potential, local governments can not only enhance community welfare but also uphold the principle of economic justice as mandated by the Constitution. Therefore, optimizing local revenue sources beyond PBB represents a strategic step toward inclusive and equitable regional economic independence.

This study aims to investigate in detail the tax planning and implementation strategies applied by PT Unilever Indonesia Tbk in fulfilling its Corporate Income Tax (CIT) obligations. While taxes serve as a major source of government revenue, they also represent a financial burden for businesses that can impact net profits. Therefore, the implementation of a carefully designed tax planning approach is crucial to effectively manage tax liabilities while remaining compliant with existing legal regulations. The research employs a descriptive-analytical method, supported by a review of relevant literature and the use of secondary data obtained from taxation-related documentation. The study seeks to identify the tax planning protocols adopted by the company and assess their influence on the effectiveness of the firm’s tax-related financial expenditures. The findings reveal that PT Unilever Indonesia Tbk has successfully implemented tax planning strategies through the strategic utilization of deductible expenses as outlined in Article 6(1) of the Indonesian Income Tax Law, which includes expenditures for employee training, research and development activities, and corporate social responsibility (CSR) initiatives. This approach allows the company to legally reduce its tax obligations while enhancing its financial efficiency. The insights gained from this research are expected to serve as a framework for other organizations in developing tax planning policies that are not only effective and efficient but also sustainable in the long term.

This study aims to systematically examine the influence of digital literacy on the learning outcomes and 21st-century skills of high school students. The method used is a Systematic Literature Review (SLR) following the PRISMA guidelines. Data sources were obtained from various academic databases, including Google Scholar, ERIC, ScienceDirect, and SpringerLink, with publications ranging from 2019 to 2025. A total of 30 articles were selected based on predetermined inclusion and exclusion criteria. The analysis was conducted using a thematic approach to identify patterns, relationships, and the contribution of digital literacy to learning outcomes and the development of 21st-century skills, such as critical thinking, collaboration, communication, and creativity. The synthesis results show that digital literacy has a significant influence on improving learning outcomes and strengthening 21st-century competencies. This study emphasizes the importance of integrating digital literacy into secondary school curricula and teacher training to support effective 21st-century learning.

This study aims to analyze the effect of brand image, packaging, and digital marketing on consumer purchasing decisions for the Loloh Cem-cem Ibu Kunil product in Penglipuran Tourism Village, Bangli Regency. The background of this research is based on the phenomenon of increasing competition among MSMEs and the importance of effective marketing strategies to enhance purchasing decisions. This study employs a quantitative approach with an associative research type. The research population consists of consumers of Loloh Cem-cem Ibu Kunil, with a total sample of 160 respondents obtained through purposive sampling techniques. Data were collected using questionnaires, while data analysis was conducted through multiple linear regression. The results show that brand image, packaging, and digital marketing have a positive and significant effect on purchasing decisions. Partially, brand image has the most dominant effect compared to the other variables, followed by packaging and digital marketing. Simultaneously, the three independent variables explain the variation in purchasing decisions with a coefficient of determination (R²) value of 34.2 percent. These findings emphasize the importance of strengthening brand image, optimizing packaging design, and utilizing digital marketing strategies to enhance consumer purchasing decisions, particularly for local traditional beverage products.

Salah satu bentuk pengolahan limbah menjadi energi yang berasal dari limbah padat perkotaan adalah sampah bahan bakar turunan atau Refuse Derived Fuel (RDF). Terdapat berbagai teknologi pengeringan yang biasanya digunakan untuk pengeringan RDF. Contoh penerapannya adalah oil tube rotary dryer sebagai alternatif dari steam tube rotary dryer karena sejumlah alasan utama. Pertama, penggunaan oil engine sebagai material penghantar panas tidak membutuhkan tekanan tinggi seperti pada steam tube rotary dryer sehingga komposisi desain yang tidak serumit steam tube rotary dryer. Penelitian ini dilakukan untuk mengetahui perancangan dan analisis kekuatan struktur mesin oil tube rotary dryer yang dilakukan melalui software Solidworks. Cara kerja mesin dimulai dari pemanasan thermal oil di unit pemanas hingga mencapai suhu operasi yang diinginkan. Oil panas kemudian disirkulasikan secara tertutup ke dalam tube di dalam drum pengering. Pada saat yang sama, RDF dengan kadar air awal 55% dimasukkan melalui inlet housing ke dalam shell. Suhu yang bekerja pada oil untuk memanaskan sekitar 150°C, jumlah total tube 65 buah berdiameter 1,25 inch, dan panjang pipa 10 m yang tersusun di dalam shell. Hasil analisis struktur mesin oil tube rotary dryer berdasarkan simulasi didapatkan stress (von mises) dengan nilai tertinggi 9,371 × 108 N/m^2. Sedangkan nilai terendah 9,628 × 103 N/m^2. Nilai tertinggi dari hasil simulasi tersebut terjadi pada sudut tajam bagian support roller yang tidak terdapat kontak, sehingga hal ini dapat diabaikan karena merupakan stress singularity. Hasil simulasi displacement  dengan  nilai tertinggi 1,026 × 101 N/m^2. Sedangkan nilai terendah 1,000 × 10-30 N/m^2. Nilai tertinggi dari hasil simulasi tersebut merupakan penerapan dari gaya centrifugal yang terjadi pada drum/shell rotary. Hasil simulasi Safety factor yaitu mengacu pada rata-rata probe result adalah 2,3. Sehingga dari hasil simula

Delays in high-rise building construction projects in Surabaya are a crucial issue as they can significantly affect cost, quality, and project completion schedules. This reserach intends to identify the dominant factors contributing to project delays using the Relative Importance Index (RII) method, considering both frequency and impact aspects. Data were obtained from 80 valid respondents who hold strategic roles in construction project implementation, such as Project Managers, Site Managers, Site Engineers, Estimators, Field Supervisors, General Managers, and Company Directors. The analysis results indicate that in terms of frequency, the dominant factors are unfavorable weather conditions (RII = 0.750), labor shortages (RII = 0.743), and design changes during construction (RII = 0.735). Meanwhile, in terms of impact, the dominant factors are delays in material delivery (RII = 0.780), labor shortages (RII = 0.770), and substandard material quality (RII = 0.740). These findings emphasize that labor shortage consistently influences project delays in both frequency and impact, while weather and material factors show different patterns between occurrence and consequence. All dominant factors were classified into the High-Medium category, indicating that they should be prioritized in project risk management.

E-Tendering is an electronic-based procurement method that integrates all parties involved in construction projects through a digital platform, simplifying communication, document exchange, and transactions from the initial stage to project completion. The primary objective of implementing E-Tendering in the construction sector is to improve efficiency and transparency in the procurement process of goods and services. However, construction service providers often face obstacles in E-Tendering, such as limited technological proficiency, administrative errors that may disqualify bids, and technical issues like internet connectivity and platform system reliability. Therefore, this research aims to identify the barriers and level of understanding of E-Tendering among construction service providers in Surabaya. A total of 51 respondents were selected using snowball sampling, based on their participation in the E-Tendering system. Data processing in this study employed a quantitative approach using the Fuzzy AHP method to analyze the criteria and sub-criteria related to understanding and obstacles in participating in electronic construction service tenders (E-Tendering). The results of the analysis of service providers’ understanding of the E-Tendering system using the AHP method showed a λmax value of 9.09, a Consistency Index (CI) of 0.01, and a Consistency Ratio (CR) of 0.007. The CR value, which is far below the threshold of 0.10, indicates that the respondents’ assessments are consistent, meaning that the pairwise comparison results of the nine criteria can be considered valid and reliable.

This study aims to describe the professional competence of Early Childhood Education (ECE) teachers in implementing technology-based learning at PAUD “X”. Teacher professionalism plays a crucial role in determining the quality of early childhood learning, particularly in the digital era where educators are expected to adapt to technological advancements. This research employs a descriptive qualitative approach, utilizing observations and semi-structured interviews to obtain an in-depth understanding of teachers’ abilities in managing learning processes, mastering instructional content, and integrating appropriate learning media. The findings indicate that teachers demonstrate strong pedagogical, social, and personal competencies. They successfully create an engaging and  developmentally appropriate learning environment, use language that is easily understood by young children, and exhibit patience, discipline, and effective communication skills. Positive interaction among teachers, children, and parents contributes to a supportive and collaborative learning atmosphere. Teachers also incorporate simple learning materials, such as origami and visual aids, to enhance student engagement. Nevertheless, the study reveals that teachers’ professional competence in utilizing digital technology remains limited. Although technological tools are available, several teachers lack confidence and technical skills in operating digital devices, such as projectors and interactive media. Insufficient training and mentoring are identified as primary barriers. The study concludes that strengthening teachers’ technological competence should be prioritized through continuous professional development programs, including structured training and peer mentoring. Enhanced technological skills will enable teachers to design learning experiences that are more interactive, innovative, and responsive to the developmental needs of young children.

The purpose of this classroom action research is to improve students' ability to apply Indonesian language learning knowledge on short stories by implementing the Cooperative Integrated Reading and Composition model in grade IV of SDN 2 Manembo. The number of students in grade IV is 14 people. This research uses a classroom action research (CAR) method based on the inquiry learning method according to Kemmis and McTaggart (Aqib Zainal, 2016:64) and is implemented in two cycles. Each cycle consists of four stages, namely planning, action implementation, observation, and reflection. Qualitative data collection techniques are carried out through observation of learning activities, while quantitative data are collected from the results of LKPD. The data analysis technique uses the formula (Trianto, 2019:41) KB = T/Tt × 100%. Student learning outcomes in cycle I reached an average value of 70% with incomplete criteria, but increased in cycle II to 92% with complete criteria. In addition to improving learning abilities, students also feel more enthusiastic and active in participating in learning by implementing the Cooperative Integrated Reading and Composition model. It can be concluded that the implementation of the Cooperative Integrated Reading and Composition (CIRC) model can improve the reading comprehension skills of fourth-grade elementary school students.

This study is motivated by the moral and spiritual crisis affecting modern leadership systems, where the exercise of power often prioritizes material and political interests over ethical values and social responsibility. In this context, the concept of Malay Islamic Leadership is considered relevant as an alternative model that integrates moral, spiritual, and local cultural values to establish a just and civilized governance framework. The purpose of this study is to describe the fundamental principles of Malay Islamic leadership, analyze the implementation of its moral and spiritual values, and assess its relevance in addressing the challenges of modern leadership. The research employed a qualitative descriptive method using secondary data obtained through literature reviews of books, journal articles, and academic documents discussing Islamic leadership and Malay culture. The results indicate that Malay Islamic leadership is founded on the values of amanah (trustworthiness), ‘adl (justice), hikmah (wisdom), and syura (consultation), while taqwa (piety) serves as the core of a leader’s spirituality. These values are proven to be relevant in the modern context as they address ethical crises, strengthen leaders’ integrity, and reorient leadership toward service and the welfare of the community.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

Education is a comprehensive process aimed at developing human quality, in which the success of learning largely depends on the implementation of appropriate instructional strategies. Learning strategies serve as a guide for educators in managing the interaction between teachers, learners, materials, and the learning environment to achieve educational goals effectively and efficiently. This study aims to describe the objectives of learning strategies in improving learning quality and to explain how relevant learning models can be applied based on students’ characteristics and learning contexts. This research employs a qualitative approach using a literature review method by analyzing various theories and previous studies related to learning strategies and educational quality improvement. The findings indicate that learning strategies play a central role in creating active, creative, and meaningful learning processes. The application of several models such as cooperative learning, inquiry learning, contextual teaching and learning, project-based learning, and discovery learning has been proven to enhance students’ motivation, engagement, and learning outcomes in cognitive, affective, and psychomotor domains. Therefore, systematically designed and adaptive learning strategies that focus on students’ potential are the key to improving learning quality and achieving comprehensive educational objectives.

Generation Z is the first generation to grow up entirely in a digital ecosystem. Their adaptive, visual, and hands-on experience-oriented characteristics demand innovation in learning models. This article aims to examine the urgency of implementing a personalized learning approach in modern education as a response to the learning needs of Generation Z. The research method used is a library research review of a number of scientific literature and recent research reports relevant to the characteristics and learning strategies of Gen Z. The results of the study indicate that a personalized approach can increase motivation, engagement, and learning independence by adjusting the pace and learning style, and utilizing adaptive technology based on artificial intelligence (AI). Teachers act as mentors, providing personalized guidance and building empathetic relationships with students. The conclusion of this study confirms that personalized learning is not merely a pedagogical innovation but a strategic imperative to ensure the relevance of education in the digital age.  

Penelitian ini mengkaji dampak dari mandatory disclosure serta praktik Good Corporate Governance (GCG) terhadap kualtias audit pada perusahaan yang tergabung dalam indeks LQ-45 Bursa Efek Indonesia selama periode 2022-2024. Analisis menggunakan metode regresi logistik biner dengan sampel sebanyak 78 perusahaan yang secara konsisten tercatat dan menyajikan laporan keuangan lengkap. Hasil menunjukkan bahwa GCG memberikan pengaruh positif yang signifikan terhadap kaultias audit, yang tercermin dari meningkatnya kemungkinan perusahaan diaudit oleh Kantor Akuntan Publik (KAP) tipe Big Four yang dikenal memiliki standar audit berkualitas tinggi. Di sisi lain, pengungkapan wajib tidak menunjukkan dampak signifikan terhadap kualitas audit. Temuan ini menggarisbawahi pentingnya penarapan tata kelola perusahaan yang baik sebagai mekanisme untuk emngurangi potensi konflik antara pemegang saham dan manajemen, yang pada akhirnya meningkatkan mutu audit. Oleh sebab itu, disarankan agar kerangka GCG diperkuat guna mendukung peningkatan kualitas audit, serta regulasi fokus pada pengembangan tata kelola perusahaan yang efektif dan transaparan

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pengetahuan investasi, dan preferensi risiko terhadap minat investasi reksa dana pada mahasiswa di Yogyakarta. Penelitian ini adalah penelitian kuantitatif, di mana populasi dalam penelitian ini adalah mahasiswa jurusan Manajemen yang termasuk Generasi Z berdomisili di Yogyakarta. Sampel diambil dengan menggunakan teknik purposive dan convenience sampling sebanyak 101 responden. Data dikumpulkan menggunakan kuesioner elektronik. Data diolah dan dianalisis dengan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan software SmartPLS versi 4.1.1.2. Hasil penelitian menujukkan bahwa literasi keuangan, pengetahuan investasi, dan preferensi risiko secara parsial berpengaruh positif dan signifikan terhadap minat investasi reksa dana. Tiga faktor yang diteliti dapat menjelaskan 56,4% variasi minat investasi reksa dana, sementara 43,6% lainnya dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Literasi keuangan menjadi faktor yang paling dominan membentuk minat investasi reksa dana. Hasil ini sesuai dengan dugaan awal, di mana berinvestasi memerlukan tingkat pengetahuan dan kecakapan yang tinggi. Mahasiswa dengan preferensi risiko yang tinggi akan memiliki minat investasi reksa dana yang lebih tinggi karena reksa dana pada umumnya memiliki risiko yang tinggi daripada instrumen investasi lainnya seperti deposito dan obligasi.

Studi ini berfokus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2023 dan mengkaji bagaimana harga saham dipengaruhi oleh Earnings Per Share  (EPS) sebagai pemoderasi dan rasio keuangan sebagai variabel independennya. Ada dua rasio keuangan yang diteliti yaitu Capital Adequacy Ratio (CAR) dan Return on Assets (ROA). Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa ROA berpengaruh terhadap harga saham, sedangkan CAR tidak berpengaruh. Selain itu, telah terbukti bahwa EPS memoderasi hubungan antara return on assets (ROA) dan harga saham. Diharapkan hasil penelitian ini akan berguna sebagai referensi untuk studi mendatang dan mendorong penelitian terkait topik yang sama.

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap intellectual capital, serta bagaimana dampaknya terhadap kinerja keuangan. Penelitian dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan annual report. Jumlah sampel yang diperoleh sebanyak 188, dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda menggunakan software IBM SPSS 25. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan institusional berpengaruh positif terhadap intellectual capital. Intellectual capital berpengaruh positif terhadap kinerja keuangan. Hasil penelitian variabel kontrol menunjukkan ukuran perusahaan berpengaruh positif, sedangkan leverage berpengaruh negatif terhadap intellectual capital dan kinerja keuangan.