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Education is a fundamental aspect in shaping the future of the younger generation, and choosing further studies after education at junior high school level is a crucial decision. At UPTD SMP Negeri 10 Kupang, many students, especially in class IX for the 2024/2025 academic year, face difficulties in determining their further study path. To help students plan their careers, implementing Guidance and Counseling (BK) services in the career field is very necessary, one of which is through creating a career tree. A career tree is a visual aid that depicts the career paths and educational pathways that students can pursue based on their interests and abilities. This method aims to provide students with a better understanding of the career options available, recognize their own potential, and plan strategic steps to achieve their career goals. The results of this activity show that making a career tree was successful in providing insight to students, helping them know themselves better, and motivating them to actively seek information about careers and further education. Creating a career tree has proven to be effective as a solution in planning the right career and further studies. Therefore, it is recommended to improve guidance and counseling services, implement career trees regularly, and involve parents and the community in supporting students' career development.

The Student Creativity Program (PKM) is an initiative by the Directorate General of Higher Education aimed at enhancing students' creativity and skills in facing global challenges. The PKM training by the service team is aimed at enhancing the understanding and abilities of FEB UNY Accounting Education students in systematically and relevantly preparing PKM proposals. This program is designed to help students overcome obstacles in determining appropriate PKM ideas and titles, as well as providing technical guidance in preparing competitive proposals. The training used methods such as needs analysis, planning, material presentation, interactive discussions through Focus Group Discussions (FGD), as well as evaluation and analysis of the activity results. The training results show that 48% of participants are interested in the PKM-K field, 45% in PKM-PM, 3% in PKM-RSH, and 1% each in PKM-AI and PKM-GFT. These findings emphasize the importance of training in directing students' interests according to their field potentials. This training plays a strategic role in building students' competencies as young innovators ready to contribute to the development of science, technology, and social solutions. The sustainability of this program is expected to be realized through intensive monitoring and mentoring, so that the proposals generated can be implemented effectively.

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.

Toko Liv Beauty is one of the business players in the beauty sector that is developing in North Sumatra, specifically in the West Binjai sub-district, Binjai City. As a store that provides various beauty products, this research aims to assist Toko Liv Beauty in determining a strategic location for opening a new branch using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The TOPSIS method was chosen for its ability to analyze alternatives based on positive and negative ideal solutions objectively. A case study was conducted at three potential locations in Binjai: Binjai City, Binjai South, and Binjai North, considering five main criteria: population density, ease of transportation access, number of competitors, rental costs, and building area. The analysis process involves normalizing the decision matrix, calculating weighted values, identifying ideal solutions, and determining alternative preferences. The analysis results show that the location with the highest preference is Binjai North (1), followed by Binjai South (0.5885) and Binjai City (0). Thus, Binjai North is recommended as a strategic location for opening a new branch of Toko Liv Beauty. The implementation of the TOPSIS method in this research is expected to contribute to more effective data-driven decision-making for the business development of Toko Liv Beauty.

Indonesia's aerospace sector plays a crucial role in maintaining national sovereignty. However, the country's airspace is often infiltrated by irresponsible parties, necessitating an effective monitoring system. Unmanned radio-controlled helicopters are a potential solution, although they are limited in range. This study aims to design a long-range control system for radio-controlled helicopters using satellite phone communication, which offers wide coverage and can reach remote areas. The system comprises a remote control, a radio converter circuit, an audio mixer, and a satellite phone. The radio converter functions to transform the radio control signal frequency into its original frequency without a carrier frequency, which is then re-converted to be compatible with satellite phone input for signal transmission. Test results indicate that the system can transmit control signals with adequate frequency stability within the expected range. Despite minor oscillator instability at certain stages, the system overall operates as designed. In conclusion, this satellite phone-based control system effectively extends the operational range of radio-controlled helicopters and serves as a strategic solution for monitoring Indonesia's airspace.

Islamic education is a system aimed at shaping individuals with strong faith, mastery of knowledge, and noble character. This article examines three main aspects: its philosophical foundation, objectives, and relevance in the modern era. The philosophical foundation of Islamic education is rooted in the concept of tawhid, which places Allah as the ultimate source of all knowledge. The objectives of Islamic education include strengthening faith, developing moral character, mastering both worldly and spiritual knowledge, and fostering individual independence. In the modern era, Islamic education faces challenges such as globalization, technological advancements, and cultural plurality. However, it also has significant opportunities to thrive through the integration of technology and inclusive approaches. This study provides strategic insights on how Islamic education can remain relevant and contribute to addressing the moral and social challenges of today’s world.

The research mainly aims to achieve integration between the theory of constraints and the entrance to the cost of activity ABC to reduce unnecessary and unjustified costs in that complies, and this is done by deleting or canceling non-value-adding activities or merging them with other activities to help make the cost of products as low as possible and excellence over competitors. The research was applied in the Electronic Industries Company. Research reached a set of conclusions, the most important of which was that integration can be achieved between the theory of constraints and the entrance of ABC under the strategic approach to cost management, as both the theory of constraints and the entrance to costs based on activities represent alternative schemes for the model of building the productive structure of any institution. The ABC entrance It takes the information used in the theory of constraints and adds a monetary value to it and the causes of resource cost can be used to track the cost of resources on the activity that is a constraint and this cost can be divided by the causes of the cost of the activity.

The relationship between Indonesia and France in the context of defense has experienced significant growth, particularly in terms of military and defense industry cooperation. The primary focus of defense diplomacy between Indonesia and France includes the procurement of defense equipment, technology transfer, joint military exercises, and the development of regional defense capabilities. This study aims to analyze the role of defense diplomacy between Indonesia and France. The theories applied in this research are Defense Diplomacy and National Interest. The research employs a qualitative approach, utilizing data collection techniques such as interviews with key informants and literature studies derived from books, journals, government documents, and online media. The conclusions indicate that defense diplomacy between Indonesia and France during this period has successfully fostered closer and more strategic bilateral relations, although there remains room for further development in the future.

The role of the principal is very significant in efforts to improve the quality of the institution he leads. In order to achieve this goal, the principal must carry out the role and function appropriately according to the needs. As a leader, the principal needs to understand what role needs to be carried out, be it as an educator, manager, administrator, supervisor, leader, innovator, or motivator. This study aims to identify the contribution of the principal in improving the quality of Islamic education. The method used is library research, which focuses on collecting, analyzing, and compiling information from various literature sources in order to gain an in-depth understanding of the topic being studied. The principal must have a high fighting spirit as an agent of change in an effort to improve the quality of education managed, the principal strives to achieve the predetermined quality standards. This effort can be realized through various strategic steps, such as making the right decisions, SWOT analysis, compiling quality improvement programs, implementing transparency, involving school residents and the community, effective budget management, and transformation towards a quality-conscious culture. Education itself is a process that aims to optimally develop all the abilities possessed by each student so that they can be used as capital to face various lives in the future.

This study aims to determine the impact of possessing the components of strategic cognitive competencein enhancing the quality of health services in the private health sector operating in the holy KarbalaGovernorate through a sample that was studied, which included three important private hospitals, namely(Al-Kafeel Hospital, Al-Hujjah Hospital, and Zain Al-Abidin Hospital). To achieve this goal, threedimensions were adopted for the main independent variable, strategic cognitive competence, which are(information technology, decision-making, creative thinking). Five dimensions were also adopted for thedependent variable, the quality of health services, which are (tangibility, reliability, responsiveness,assurance, empathy), based on ready-made scales. A sample of leaders, administrators, and doctorsworking in these hospitals, amounting to (120) respondents, was selected for the purpose of answering thequestions related to the independent variable, strategic cognitive competence. As for the questions relatedto the dependent variable, the quality of health services, they were answered by a sample of clients ofthese hospitals, amounting to (120) respondents, in order to ensure the credibility of the answers. Anumber of statistical programs were used, such as (SPSS V.25, AMOS V.23). One of the most importantconclusions reached by the study is that the material aspects of health services, such as medical devicesand equipment, are considered good, but they need continuous improvement to keep pace with everythingnew in this field. The study concluded with a number of recommendations, the most important of whichwas the need to work on developing an integrated system to measure and analyze the level of patientsatisfaction with the nature of the health services provided.

Objective: This study investigates the critical role of risk management practices in enhancing corporate performance, with a specific focus on financial institutions and manufacturing sectors. The research aims to uncover how effective risk management contributes to organizational resilience, operational efficiency, and long-term sustainability.Methodology: A Systematic Literature Review (SLR) methodology was employed to analyze 11 peer-reviewed academic articles published between 2015 and 2023. The selected studies were drawn from reputable databases such as Scopus and Web of Science, using predefined inclusion criteria. The analysis focused on identifying patterns, gaps, and emerging trends in risk management practices.Findings: The study reveals that robust risk management significantly enhances organizational resilience, mitigates exposure to financial and operational risks, and fosters improved corporate governance. Frameworks such as ISO 31000 and Enterprise Risk Management (ERM) are identified as pivotal in aligning risk management with strategic objectives, thereby driving sustainable growth.Contribution: This research underscores the need for a unified and standardized risk management framework that addresses sector-specific challenges while promoting cross-industry applicability. Policymakers and industry leaders are urged to prioritize risk management as a strategic imperative, especially in times of crisis.

This research aims to analyze the potential legal conflicts arising from the mismatch between the employment contract of Government Employees with Work Agreements (PPPK) and the applicable regulations related to the appointment of school principals. The method used in this research is normative legal research with a statutory approach to examine related regulations. Data collection consists of primary legal materials from laws, secondary materials from legal journals, and tertiary materials as supporting references. The analysis used a qualitative normative method to interpret the data in a comprehensive legal context. The results show significant legal uncertainty regarding the status and rights of PPPK in strategic positions, especially in the school principal position. The inconsistency of regulations regarding tenure and legal protection for PPPKs creates potential conflicts that can affect their career stability and performance. Recommendations regarding legal harmonization and clearer regulations are proposed to ensure legal certainty and protection for PPPKs in strategic positions.

This study examines the strategic role of Sharia Financial Institutions (LKS) in supporting economic growth and community empowerment in Medan City. Using a qualitative approach, this study highlights the contribution of LKS in empowering micro, small, and medium enterprises (MSMEs), increasing Islamic financial literacy, and financial inclusion. Results show that LKS have an important role in strengthening the community's economy despite facing challenges such as lack of literacy, limited digital services, and minimal government support. Development strategies include improving accessibility, socialization, product innovation, and government policy support. The findings confirm the importance of strengthening the role of LKS to encourage sustainable sharia-based economic growth in Medan City.

Sexual violence in the university environment is a significant challenge in creating a safe and supportive educational atmosphere. This phenomenon is influenced by unequal power relations, patriarchal culture, and lack of understanding and application of legal protection. Regulation of the Minister of Education, Culture, Research and Technology Number 30 of 2021 is presented as a legal framework to prevent and handle sexual violence in higher education, with strategic steps such as the formation of the Task Force for the Prevention and Handling of Sexual Violence (PPKS Task Force). This research aims to examine the juridical aspects of protecting students and teaching staff from sexual violence, analyze the implementation of regulations, and identify obstacles faced in their implementation. This research uses a normative-juridical method, which prioritizes the analysis of laws and regulations, legal documents, and related legal theories. The results show that although the regulation has provided quite detailed guidelines, its implementation still faces challenges in the form of social stigma, lack of resources, and gaps between policy and practice. The conclusion of this study emphasizes the importance of continuous evaluation and education to improve the effectiveness of regulations and encourage universities to become agents of change in the fight against sexual violence.

This study aims to explore the concept of habituation in Islamic education as an effective strategy for shaping the character of elementary school students. Through a library research approach, this study analyzes relevant principles of Islamic education and their application in the context of modern education. The findings reveal that habituation based on Islamic values, such as honesty, discipline, responsibility, and tolerance, significantly impacts character development in students. Consistently implemented habituation methods, through exemplary practices and daily routines, have proven effective in internalizing these values. Innovations in habituation, such as the integration of digital technology, Qur'anic literacy, and flagship tahfidzul Qur'an programs, strengthen the implementation of character education in elementary schools. However, challenges such as limited resources, parental involvement, and technological adaptation require strategic solutions, including teacher training and multi-stakeholder collaboration. This study emphasizes that habituation in Islamic education is not only relevant but also adaptable to the needs of modern education, making it a transformational strategy for shaping a generation with noble character, knowledge, and integrity.

This research discusses various schools of Kalam science, including Ash'ariyah, Maturidiyah, Mu'tazilah, and Wahhabiyah and examines the core ideas that underlie them. Each school presents a unique approach in understanding humans' relationship with God, freedom and moral responsibility through a combination of rational (aqli) and textual (naqli) arguments. This article explores how the development of theological thought not only enriched the Islamic intellectual tradition, but also shaped the community's response to social and political dynamics throughout history. Using qualitative methods based on literature study, this research analyzes the relevance of these schools of thought in responding to the challenges of the modern era. The research findings emphasize the importance of moderation and tolerance as the main foundation for maintaining harmony in the diversity of Islamic thought. This article provides a fresh perspective that can be a strategic reference in developing inclusive theological discussions amidst the challenges of the contemporary world.

This study aims to empirically test the effect of Good Corporate Governance (GCG), which is proxied by the audit committee and managerial ownership, and Environmental, Social, and Governance (ESG), which is proxied by environmental, social, and governance performance, on company value represented by Price to Book Value (PBV). The data for this study were obtained from the financial statements of 324 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Data analysis was carried out using descriptive statistical methods, classical assumption tests, and normality tests with the help of SPSS software. The results of the study indicate that the ESG variable as a whole does not have a significant effect on company value. In contrast, the GCG variable was found to have a significant effect on company value. This finding indicates that the implementation of good governance through the existence of an audit committee and effective managerial ownership can increase company value. However, environmental, social, and governance performance as measured in the ESG framework has not shown a significant role in influencing company value. This research contributes to the development of literature on the relationship between GCG, ESG, and corporate value, and serves as a reference for corporate management and investors in making strategic decisions based on good governance.

This research aims to develop strategies for SI/TI Cafe Ungu to improve operational efficiency and competitiveness. Cafe Ungu is still struggling to integrate technology, so some business processes are still done manually and are less efficient. The method used to analyze the internal and external conditions of the company, as well as the SI/TI conditions, is Ward and Peppard with a qualitative approach through interviews and observations. SWOT Analysis, Value Chain, PEST, and McFarlan Strategic Grid are components of the method used to determine the appropriate application for Cafe Ungu. The analysis results show that automated bookkeeping, web-based inventory management, and centralized POS systems can improve data accuracy and operational efficiency. Additionally, it is recommended that the customer experience be improved with a digital queue system and modern payment methods. By implementing this strategy, Cafe Ungu is expected to adapt to market changes and enhance its competitiveness. Thus, the SI/IT strategy based on the Ward and Peppard method successfully supports Cafe Ungu's long-term goals.

The communication crisis experienced by Zara in the "The Jacket" campaign highlights the critical importance of social and cultural sensitivity in marketing strategies. The controversy that arose sparked negative public reactions, underscoring the necessity for companies to exercise greater caution in delivering messages aligned with societal values. This study analyzes Zara's approach to addressing the crisis through the framework of Situational Crisis Communication Theory (SCCT). Communication strategies involving apologies, transparency, and concrete corrective actions are identified as key elements in restoring reputation. Additionally, internal evaluations of creative processes and heightened cultural awareness in campaign development were conducted to prevent similar crises in the future. This study emphasizes the significance of speed, clarity, and empathy in crisis management, as well as the strategic use of social media to rebuild public trust.

This study aims to examine the relevance of the first principle of Pancasila in supporting diversity and the role of the state in maintaining harmony of diversity in Indonesia. The method used is a qualitative approach with a descriptive-analytical method. Based on the results of the analysis, it can be concluded that the First Principle, "Belief in the One and Only God," supports diversity in Indonesia by emphasizing the value of inclusivity that promotes tolerance, respect, and recognition of various religions, cultures, and traditions. This supports the principle of Bhinneka Tunggal Ika, making diversity a unifying force for the nation. In addition, the state has a strategic role in maintaining harmony of diversity through regulations that ensure religious freedom, law enforcement against intolerance, and the development of multicultural education. Although challenges such as radicalism and intolerance remain, collaboration between the government and society is essential to realize social harmony in accordance with the values of the First Principle in Pancasila.