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This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This literature review examines the effectiveness of planning history learning based on the Problem Based Learning (PBL) model in developing students critical thinking skills. The study is motivated by the persistent dominance of teacher-centered instruction in history classes, which limits students analytical and reflective engagement with historical issues. This research aims to analyze how structured PBL, based lesson planning especially in designing problems, learning activities, media, and evaluation tools. Can enhance critical historical reasoning. Using a qualitative descriptive method through a review of journal articles, books, and research reports, the study finds that effective PBL planning requires identifying authentic historical problems, organizing collaborative inquiry activities, providing adequate scaffolding, and using critical thinking oriented evaluation rubrics. The results show that PBL consistently improves students’ analytical, evaluative, and interpretive abilities when supported by systematic planning and sufficient learning resources. The study implies that teachers must strengthen the planning phase, particularly in preparing learning scenarios and assessment instruments, to maximize the impact of PBL on critical thinking development.

Civil engineering infrastructure development plays a vital role in driving economic progress and enhancing the quality of life within communities. The success of infrastructure projects depends not only on budgetary and technological factors but also on the quality of human resources (HR) involved in every project phase, from planning to maintenance. This literature review highlights that skilled and competent HR is a critical factor in achieving project success, particularly amidst increasing complexity and the challenges posed by globalization. Key issues faced by the sector include a shortage of skilled labor, high turnover rates, and a misalignment between educational outcomes and the skills required in the field. Additionally, technological advancements, such as the adoption of Building Information Modeling (BIM) and Artificial Intelligence (AI), demand continuous skill enhancement to adapt to the growing automation of industry processes. Effective HR management—encompassing ongoing education, fair incentive systems, and the integration of technology into HR practices—is essential for boosting productivity and mitigating risks during project execution. A comprehensive approach, including a structured HR management system, is required to ensure the sustainability and quality of infrastructure development. This study aims to provide an in-depth understanding of the critical role of HR management in the civil engineering sector and proposes practical recommendations for improving HR quality to meet the evolving demands of the construction industry.  

This study examines the influence of internal communication and leadership style on employee work motivation at Public Relation Agency XYZ. The research focuses on understanding how these two organizational factors shape the motivation levels of employees, particularly freelance experts who contribute significantly to the agency’s performance and service quality. Using a quantitative approach, data were collected through a structured survey designed to capture employees’ perceptions of communication effectiveness, leadership characteristics, and motivational conditions within the agency. The collected data were then analyzed using SmartPLS to test the proposed relationships. The findings indicate that both internal communication and leadership style exert a significant and positive influence on work motivation, highlighting the crucial role of clear information flow and supportive leadership behavior. Moreover, the results suggest that enhancing communication practices and applying a more transformational leadership style can substantially improve employee motivation. This study offers practical recommendations for strengthening internal communication systems and leadership development initiatives to foster higher engagement, productivity, and overall motivation among employees at Public Relation Agency XYZ.

Bridge planning is a fundamental aspect in the development of transportation infrastructure that functions to connect regions, facilitate traffic flow, and support economic and social growth in the community. This study aims to comprehensively examine the stages of bridge planning, from identifying traffic needs and analyzing geotechnical conditions to selecting a structure type, and evaluating technical, economic, and environmental aspects. The methods used include field surveys, traffic data collection, design load analysis, and structural simulation using modeling software. The study results indicate that bridge type selection is not only determined by load capacity and cost efficiency, but must also consider sustainability, aesthetics, and the impact on the surrounding ecosystem. This study emphasizes the importance of integrating technical, social, and environmental aspects in bridge planning, so that the resulting design can provide a safe, efficient, and sustainable solution. Thus, bridge planning is not merely a technical process, but also a development strategy that supports connectivity and community welfare.

The rapid growth of the digital era significantly reduces children's physical activity, thus having an impact on decreasing gross and fine motor development in elementary school-age children. The habit of excessive use of gadgets causes children to tend to be passive and less involved in structured movement activities. Fundamental Movement Skills (FMS), as the basis of motor competence which includes locomotor, non-locomotor, and manipulative skills, shows increasingly less than optimal development in early childhood and school age. This study examines the contribution of FMS to children's motor development and evaluates the effectiveness of FMS-based learning media, especially modified snake and ladder games, in improving students' basic movement skills. The study used a descriptive-correlational quantitative design involving 40 students aged 6–9 years who were selected through purposive sampling techniques. Data collection was carried out using the Test of Gross Motor Development-2 (TGMD-2) instrument, structured observation rubrics, and supporting documentation. Data analysis used descriptive statistics and Pearson correlation tests to see the relationships between variables. The findings of this research are expected to be the basis for the development of more innovative, adaptive, and fun physical education programs to support children's motor development in the midst of the challenges of the digital era.

This study examines the solidity of the National Mandate Party (PAN) in Merangin Regency during the 2024 Simultaneous Local Elections, which unfolded amid notable political dynamics and differing preferences between the party’s central and regional structures. Party solidity is analyzed using Firman Noor’s theory of party solidity, focusing on procedural leadership represented by two key indicators: decision-making mechanisms and the role of charismatic leadership. The study aims to understand how these indicators influence PAN Merangin’s organizational stability throughout the process of determining political support. Using a qualitative case study approach, data were collected through in-depth interviews, documentation, and media reports, then analyzed using the Miles and Huberman interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that although PAN Merangin formally implemented decision-making procedures according to the party’s statutes (AD/ART), the practice remained dominated by top-down communication from the central board (DPP), limiting regional participation in strategic political decisions. Meanwhile, the charismatic leadership of the PAN Merangin Chairman played a crucial role in maintaining organizational cohesion, reducing internal tensions, and ensuring cadre loyalty to central decisions. These results suggest the need to strengthen two-way structural communication and enhance the capacity of local party leaders to reinforce party solidity in future political contests.

This study explores how Islamic epistemology can address the fragmentation and ethical challenges in contemporary Muslim societies. By emphasizing the integration of divine revelation and human reason, Islamic epistemology offers a balanced framework for intellectual and spiritual development. The core principles of mīzān (balance), maqāṣid al-sharīʿah (higher objectives of Islamic law), and tawhid (divine unity) form the foundation of Islamic ethical thought, guiding individuals and communities toward social harmony and moral responsibility. The study highlights how these principles can be applied to modern issues such as social justice, environmental sustainability, and the erosion of communal values. Through a comparative analysis, the research contrasts Islamic epistemology with Western ethical frameworks that prioritize individual autonomy, showing how Islamic approaches promote communal accountability and social cohesion. Empirical research, including surveys and interviews, reveals that Muslim communities view Islamic epistemology as a valuable tool for addressing contemporary ethical dilemmas and fostering unity. By revisiting classical Islamic scholars like Al-Farabi, Ibn Sina, and Al-Ghazali, the study provides a theoretical foundation for applying Islamic knowledge to modern day challenges. Additionally, the research examines how the principles of moral agency and personal responsibility in Islamic thought offer solutions to the weakening of ethical conduct in contemporary societies. The study concludes by recommending further research into the practical implementation of Islamic epistemological concepts in governance, education, and social structures to promote ethical and social reform. Integrating Islamic wisdom with modern ethical challenges can offer significant contributions to fostering a more harmonious, just, and ethically responsible global society.

This study aims to analyze the influence of fertilizer prices and selling prices on the sustainability of apple farming, with apple quality serving as a mediating variable. The research was conducted in Andonosari Village, Tutur District, Pasuruan Regency, which is one of the main apple-producing areas in East Java. A quantitative approach with path analysis techniques was employed to determine both direct and indirect relationships among the variables. Data were collected from 96 apple farmers using structured questionnaires. The findings indicate that fertilizer prices do not have a direct effect on the sustainability of apple farming. However, fertilizer prices significantly affect apple quality, which in turn indirectly influences the sustainability of farming activities. Meanwhile, selling prices have a significant direct impact on both apple quality and the sustainability of apple farming. These results demonstrate that apple quality acts as an important mediating factor between fertilizer prices and selling prices in maintaining sustainable farming practices. Therefore, improving apple quality is a key strategy to strengthen the sustainability of apple farming, especially in facing the challenges of fluctuating fertilizer and market prices. This study provides useful insights for policymakers and farmers in developing strategies to enhance productivity and sustainability in apple agribusiness.

The government has implemented various illiteracy eradication programs at both central and local levels. However, illiteracy remains high, with South Sulawesi ranking sixth nationally. This condition is influenced by the imbalance between the number of Non-Formal Education Units and target areas, limited human resources, as well as learner-related factors such as motivation, age, occupation, distance to learning sites, and monotonous teaching methods. Community learning services through literacy clinics using collaborative methods Reading, Writing Beginning, Structure, Analysis, and Synthesis, combined with project-based learning serve as alternative models to increase community participation and improve learning outcomes. The problem of this research is how the description of the implementation of basic literacy programs through the model "Community Learning Services Through Literacy Clinics"?, and how effective the model "Community Learning Services Through Literacy Clinics with the collaborative method approach?. The purpose of this study was to determine the description of the implementation model of basic literacy education programs and determine the effectiveness of learning outcomes. The results of the study illustrated that the basic literacy program was carried out in collaboration between the resources of the Non-formal Education Unit and the resources in the village/kelurahan government as the organizer and tutor Learning outcomes show that the Community Learning Service Model through the Literacy Clinic with a collaborative method approach was declared effective in improving student learning outcomes.

This study explores the comparison of higher education financing models between Indonesia and several Middle Eastern countries, aiming to understand their impact on educational success. The research employs a qualitative approach, analyzing government budgets, funding mechanisms, and educational outcomes documented in recent reports. Findings indicate significant differences in financing structures, with Middle Eastern countries often allocating higher per-student funding and implementing more diverse financial support systems such as scholarships and public-private partnerships. In contrast, Indonesia faces challenges in equitable fund distribution despite increasing budget allocations. The study reveals that effective financing positively correlates with improved educational infrastructure, faculty quality, and student performance. The implications highlight the need for Indonesia to enhance funding strategies by adopting best practices observed in the Middle East to achieve sustainable educational development and greater academic achievement.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

This community service program aims to enhance Islamic-based investment literacy among the young community of Madiun City. The low level of Islamic financial literacy in Indonesia, which only reached 9.14% (OJK, 2022), indicates the need for educational and practical efforts to increase youth understanding of Sharia-compliant investment principles. The program was implemented through structured Islamic investment literacy training consisting of theoretical sessions, case studies, interactive discussions, and practical simulations. A total of 24 participants, comprising students and young community members, took part in the activity. The pre-test results showed an average score of 44.25, which increased to 78.04 in the post-test, indicating a 33.79% improvement. In addition to cognitive gains, participants also demonstrated positive changes in their attitudes toward ethical and halal investing. This program effectively improved participants’ understanding, skills, and awareness of Islamic investment and contributed to strengthening Islamic financial inclusion at the local level. It is expected that the young generation will become agents of change who promote ethical, responsible, and sustainable financial practices.

This community service program aims to strengthen financial literacy and digital finance competencies among Generation Z in the North Banjarmasin District. The program involved 15 participants aged 18–25 years and was implemented through a combination of lectures on fundamental financial literacy, practical workshops using a digital budgeting application, and structured pre-test and post-test assessments. Findings from the evaluation indicate a substantial improvement in participants’ financial management practices, particularly in financial recording habits, which increased from 46.7% to 93.3% after the intervention. Additionally, participants reported high perceived ease of use (80%) and strong satisfaction with the budgeting application (mean score = 4.33). They also expressed a high intention to continue utilizing digital financial tools in their daily financial activities. These outcomes reinforce the relevance of the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Planned Behavior (TPB), which highlight the influence of perceived usefulness, perceived ease of use, attitudes, and behavioral control in technology adoption. Overall, the program proved effective in enhancing knowledge, practical skills, and responsible financial behavior among Generation Z, equipping them to navigate digital financial management more confidently and independently.

This community service program aims to enhance the smart communication skills of young learners at SD Muhammadiyah 5 and 11 Banjarmasin through structured educational socialization and mentoring activities. The program was initiated in response to the low level of awareness among elementary school students regarding the importance of effective communication in supporting academic development and interpersonal relationships. The implementation consisted of several stages, including interactive socialization sessions, practical communication exercises, group discussions, and ice-breaking activities designed to build confidence and engagement. Evaluation results showed a notable improvement in students’ speaking, listening, and peer interaction abilities. Students demonstrated clearer articulation, better turn-taking in conversations, and increased willingness to participate in class activities. In addition, positive behavioral changes were observed, including improved self-confidence and more respectful communication patterns. These outcomes indicate that the smart communication-based character education approach is effective in strengthening students’ social and emotional development, particularly in early education environments. Overall, this program proves that targeted communication training can play a crucial role in fostering essential life skills among elementary school students.

This study aims to analyze the role and strategies of introducing mathematical proofs appropriately for students, as well as to describe their contribution to enhancing logical, critical thinking, and understanding of mathematical concepts. The method used is library research with a descriptive qualitative approach through the analysis of various current scientific literature relevant to mathematics learning and education. The results of the study indicate that mathematical proofs not only function as a tool for verifying the truth of a statement but also as an epistemological process that develops deductive, argumentative, and reflective reasoning skills in understanding the structure and relationships of mathematical logic. Effective introduction strategies include the use of visual representations, collaborative learning, linguistic scaffolding, and the application of a gradual approach from informal argumentation to formal deduction. The approach has been proven to enhance students conceptual understanding, argumentative skills, and logical awareness. The implication is that proofs need to be systematically integrated into mathematics learning in secondary schools to strengthen Higher Order Thinking Skills (HOTS) and develop a scientific mindset in accordance with the principles of the Merdeka Curriculum

Early childhood education plays a crucial role in building the foundation for children’s cognitive, social, emotional, and creative development. Creativity is an essential aspect that must be stimulated through meaningful and contextual play activities. This study aims to describe the process and outcomes of developing children’s creativity through the implementation of loose part play with the theme “School Environment” at TK Tunas Karya III Sukanagara. The research employed a descriptive qualitative approach involving 64 children from group A and group B, along with their accompanying teachers. Data were collected through participatory observation, semi-structured interviews, and documentation of the children’s creative works during the activities. The results reveal that loose part play effectively enhances children’s creativity. The children demonstrated improvements in divergent thinking, imagination, and self-confidence. Moreover, they became more environmentally aware, utilized recycled materials to create new objects, and exhibited collaboration and responsibility in group activities. Teachers played an essential role as facilitators who provided support and guidance throughout the exploration process. The loose part approach aligns with the principles of the Merdeka Curriculum, which emphasizes active, participatory, and experience-based learning for young children. This study provides practical implications for early childhood educators to design creative learning experiences that are low-cost, environmentally friendly, and relevant to the children’s real-life context.