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The development of digital technologies has changed the educational landscape, requiring educators to upgrade their skills to remain relevant and effective. Competency-based training is important in this context because of its focus on developing practical skills that can be directly applied in teaching. This paper discusses the role of competency-based training in improving educators’ productivity in the digital era. The method used is a literature study, which includes analysing various studies and articles related to this topic. The findings show that competency-based training acts as: 1) Skills Development; 2) Teaching Quality Improvement; and 3) Evaluation of Teaching Effectiveness. The purpose of this study is to provide insights into the importance of competency-based training in improving the productivity and teaching quality of educators in the digital era, and to encourage wider and more sustainable implementation of training.

In the era of globalisation and rapid technological advancement, education faces increasingly complex challenges, especially in terms of innovative learning development. This study aims to provide human resource management strategies in creating an innovative learning environment amidst the rapid development of education. The method used in this study is a literature study and qualitative analysis of various relevant sources, including journals and scientific articles. The findings show that there are three strategies: developing continuous professionals, integrating technology in the learning process, encouraging collaboration and creativity. This research is expected to provide insights for educational institutions in designing more effective development programme.

Penelitian ini bertujuan untuk menganalisis dampak kompensasi terhadap kinerja akademik di SMAN 1 Percut Sei Tuan. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan naratif, di mana peneliti terjun langsung ke lapangan untuk mengumpulkan data melalui wawancara dan observasi. Hasil penelitian memberikan 3 temuan yaitu : 1) meningkatkan motivasi dan produktivitas kerja, 2) kualitas pengajaran yang lebih baik, 3) stabilitas dan loyalitas tenaga pendidik Penelitian ini diharapkan dapat memberikan masukan bagi pemangku kepentingan dalam merancang kebijakan kompensasi yang lebih adil dan berkelanjutan, serta meningkatkan kesejahteraan tenaga pendidik. Untuk itu, kinerja akademik peserta didik dapat meningkat, menciptakan generasi yang kompeten dan berdaya saing global.

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.

Islamic accounting is an accounting system rooted in Islamic principles, such as fairness, transparency, and social responsibility. This system aims to support ethical economic practices that align with Islamic values, including the prohibition of usury, gharar (uncertainty), and activities that conflict with sharia. This article examines the benefits of Islamic accounting in fostering the growth of the Islamic economy. First, Islamic accounting helps build trust among business stakeholders and the wider community by providing accurate and transparent financial information in line with sharia principles. Second, it promotes more responsible financial management, thereby reducing financial risks that do not comply with sharia. Third, Islamic accounting plays a role in developing Islamic financial instruments, such as sukuk, zakat, and waqf, which serve as sources of productive financing for the Islamic economic sector. Therefore, the effective application of Islamic accounting can stimulate sustainable growth in the Islamic economy, promote financial inclusion, and enhance global economic stability.

Snake Fruit or Salak is a commodity that is quite in demand by the community. Currently, the products that can be enjoyed are fruit and juice. Meanwhile, the potential for processing other products is still lacking to be explored to provide benefits for producers. Therefore, our team held a workshop that focused on the production of snake fruit products. This workshop aims to equip local residents with the knowledge and skills to utilize snake fruit, a resource that is widely available but potentially underutilized in the community.This workshop consists of a tutorial on processing snake fruit into various products. We provide participants with hands-on experience and guidance on making items such as jam, jelly, or even dried snake fruit snacks. Two weeks after the workshop, a follow-up evaluation was conducted to assess the effectiveness of the training and explore potential challenges faced by participants in applying their new skills. The contribution of this project is the empowerment of the Bobo Village community through knowledge sharing and promoting the use of local resources in the form of Snake Fruit Dates and Sweetened Snake Fruit

Baitul Maal Wat Tamwil (BMT), as an Islamic microfinance institution, plays a crucial role in enhancing financial inclusion and empowering the economy of communities in Indonesia. By combining the functions of Baitul Maal for managing social funds and Baitul Tamwil for productive financing, BMT supports the growth of small and medium-sized enterprises and reinforces the principles of Islamic finance. This study examines the development of BMT in Indonesia during the period from 2014 to 2019 through a descriptive qualitative approach and literature review. The results indicate that the number of BMTs increased from around 4,000 units in 2014 to 4,500 units in 2018, with a significant contribution to promoting financial inclusion, especially for the lower-middle-income population. However, BMT faces challenges related to complex regulations, unintegrated data collection, and the need for enhanced transparency and accountability in its operations. This study aims to provide insights for better policy development to support the role of BMT.

This research aims to analyze how traditional culinary MSMEs in Karang Rejo Village, Langkat Regency, adapt to global and digital competition. The focus is on the production and marketing strategy of sweet potato tape, pulut tape and lemang. This qualitative research uses in-depth interview methods with MSME owners to find the challenges they face, the marketing strategies used, product innovations carried out, and the use of digital technology. The research concluded that MSME entrepreneurs are experiencing various challenges, including reduced demand due to changes in consumer tastes, difficulties in obtaining supplies of raw materials, limited digital marketing strategies, and intense competition with modern culinary types. Even so, the unique taste of traditional dishes is still loved, especially when it comes to special religious celebrations. The strategy includes improving product quality, various interesting innovations, as well as utilizing digital marketing via social media and attending culinary events. The results of this research show that to maintain the sustainability of traditional culinary MSMEs, good cooperation is needed between product innovation, application of technology, and support from the community and government.

This study examines the influence of Local Own Revenue and Balance Funds on government expenditure and economic growth in Central Kalimantan. Economic development is a primary goal of local governments aimed at enhancing community welfare, requiring sufficient funding sourced from PAD and Balance Funds provided by the central government. Central Kalimantan, rich in natural resources, faces challenges in optimizing the utilization of these funding sources to support effective local government spending that promotes sustainable economic growth. The research employs a quantitative approach with panel data from 14 districts/municipalities over the 2010–2022 period. The findings indicate that both Local Own Revenue and Balance Funds and Balance Funds significantly affect government spending and, consequently, economic growth, highlighting the need for strategic financial management in regional governance to achieve better economic outcomes for the community

This research aims to calculate the cost of goods produced at Rumah Tempe Indonesia, a local tempe producer classified as a Micro, Small, and Medium Enterprise (MSME) in Bogor City. The primary focus of this research is to calculate the production cost per unit produced. A case study method with a qualitative approach was employed, involving direct observation and interviews with the management. The findings of this study are expected to provide valuable insights for the company in understanding the cost calculation using both full-cost and variable-cost methods.

In the world of investment, there is a strong correlation between risk and return. An investor must be aware of the risks that arise and the expected rate of return. The rate represents the risk of betting on a particular stock; if the rate for the stock is marginal, it also represents the risk for the stock. The purpose of the reverse listing is to determine the effect of Stock Prices on Stock Returns. Reverse listing is a type of associative listing that uses a quantitative approach. The data used in the reverse listing is the latest stock price obtained from the official website of the Indonesian Stock Exchange (IDX). The population in the reverse listing is all companies listed on the LQ 45 Index from January 2022 to December 2022, totaling around 83 companies. The sample of the initial release is based on the criteria that have been set and used by approximately 10 companies. The initial release was carried out on all companies listed in the LQ 45 Index from January 2022 to December 2022, totaling approximately 83 companies. The initial release sample is based on the criteria that have been set and used by approximately 10 companies.

This research aims to analyze the influence of regional taxes and regional levies on economic growth in Aceh Province. The research method used is a quantitative approach using secondary data from the Central Statistics Agency (BPS) and the Directorate General of Taxes (DJP) for the period 2009–2023. Data analysis was carried out using multiple linear regression with the help of statistical software. The research results show that regional taxes. The test results show that regional taxes have a t;statistic value of 1.186951 with a probability significance test of 0.2582 where >0.05 means that regional taxes do not have a significant influence on economic growth.do not have a significant influence. significant to economic growth. On the other hand, regional levies show that regional levies have a t;statistic value of -2.988378 with a probability significance test of 0.0113 where >0.05 means that regional levies have a partially significant negative influence on economic growth. This research provides important implications for policy makers in Aceh Province in increasing the effectiveness of managing regional taxes and regional levies to encourage sustainable economic growth.

In writing this article, the author examines the role of the laity in the church, highlighting the development of their participation methods over time. The laity, as non-clergy members, contributed to the mission of the church and the spread of the gospel. From an active role in the early church, they experienced a transformation in the middle ages, but the protestant reformation restored their involvement through the concept of the "priesthood of all believers." the research method used is a literature study with qualitative analysis of relevant documents and literature. This study shows that the laity are not only recipients of teachings, but also agents of significant change in life

The purpose of this study was to determine whether there is an effect of Earning Per Share (EPS), Return on Equity (ROE) and Net Profit Margin (NPM) on Stock Returns in the transportation sub-sector listed on the Indonesia Stock Exchange for the 2018-2021 period.The research method used is quantitative method, and uses a research population of 9 transportation companies. The sample technique used is purposive sampling method, the data in this study are financial statements in the form of ratios that represent each research variable and are processed using the SPSS Version 26 instrument measuring tool, the results of the t test (partial) Earning Per Share (EPS) hypothesis test research obtained that the tcount value < t table (0.559 < 2.036), with a sig value of (0.580 > 0.05) then H0 is accepted and HI is rejected. The t test (persial) Return On Equity (ROE) obtained that the value of tcount < ttable (-0.377 > 0.05), with a sig value of (0.580 > 0.05), then H0 is accepted and HI is rejected (-2.036) with a sig value of (0.709> 0.05), then H0 is accepted and HI is rejected. The t test (persial) Net Profit Margin (NPM) obtained tcount < ttable (0.952 < 2.036) with a sig value of (0.348 > 0.05), then H0 is accepted and HI is rejected, Based on these results it can be concluded that Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) have no significant negative effect on Stock Returns.

Examining how tax avoidance, company size, and financial performance affect stock values is the aim of this study. A thorough analysis of the 2021-2023 financial statements of infrastructure companies listed on Indonesia Stock Exchange (IDX) was conducted in order to support this study. Employing a purposive sampling methodology, the sample for this research comprised 22 infrastructure firms.Every selected entity that serves as a research sample provides the secondary data used in this study through its financial statement. To elucidate financial performance, this research utilized the following variables: Current Ratio (X1a), Debt-to-equity Ratio (X1b), Total Asset Turnover (X1c), Return on Equity (X1d), Price-earnings Ratio (X1e), and Company Size (X2) as the second independent variable, alongside Tax Avoidance (X3) as the third independent variable. The research methodology employed in this study was the panel data regression approach, utilizing the E-views 12 software to facilitate the analysis of the research outcomes. The result of the research suggest that the Random Effect Model (REM) constitutes the most efficacious analytical framework. Furthermore, the findings of the study reveal that, while the other variables did not exert an influence on stock price, both the Return-on-equity Ratio (X1d) and Company Size (X2) significantly impacted stock price.  

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.      

Research on Artificial Intelligence (AI) in finance has been growing significantly alongside its increasing implementation in the financial sector. This development raises questions about the specific financial areas and AI technology applications that are most frequently explored as research topics within AI in finance. This study aims to address these questions by employing a systematic literature review (SLR) method, analyzing journal articles indexed in Scopus (Q1–Q4) and published between 2020 and 2024. A search conducted using Publish or Perish on the Scopus database identified 496 records, which were subsequently filtered to 94 articles using the PRISMA protocol. The selected articles were examined through bibliometric analysis using VOSviewer, followed by content analysis. The findings reveal that fintech and risk management are the most frequently discussed financial areas in AI in finance research. Moreover, machine learning emerges as the most commonly addressed AI technology application in this domain. Notably, the combination of machine learning and risk management stands out as the most prominent research topic.    

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, including Warung Madura MSMEs. This research aims to analyze the development strategy of Warung Madura MSMEs from an Islamic economic perspective. This research uses a qualitative approach. Data collection techniques through in-depth interviews with Warung Madura owners and economic observers. A literature study was also carried out to explore the concept of Islamic economics and its application in developing MSMEs. The results of the research show that Warung Madura's MSME development strategy from an Islamic economic perspective offers a holistic and sustainable approach. By applying the principles of justice, sustainability, business ethics, human resource development and access to appropriate financing, Warung Madura can increase its competitiveness and contribute more to the local economy. It is hoped that this research can provide insight for stakeholders in formulating more effective MSME development policies and programs.    

This study aims to explore the impact of neuromarketing elements such as ambience and sensory marketing, and brand perception on consumer purchase intentions within the Indonesian coffee shop industry. By examining these factors, the research seeks to uncover subconscious drivers that shape consumer behavior and provide actionable insights for coffee shop owners. Utilizing a quantitative approach, data were collected from 194 respondents via purposive sampling, analyzed using regression techniques. Results indicate that ambience, sensory marketing, and brand perception significantly influence purchase intentions, explaining 48% of the variance (R² = 0.480), with brand perception being the most dominant factor (β = 0.525). The findings underscore the importance of creating a positive consumer experience through optimized sensory engagement, inviting atmospheres, and strong brand identity. Managerial implications suggest coffee shop owners should invest in sensory marketing strategies and branding efforts to enhance customer satisfaction, loyalty, and long-term competitiveness in an increasingly saturated market.    

Globally, women dying from pregnancy complications decreased by almost 50% from 1990-2013, but the number of deaths remains high where 99% of deaths occur due to complications. Deaths caused by pregnancy complications cannot be avoided, but can be prevented through Antenatal Care (ANC) services as explained by previous studies that ANC services can reduce MMR by up to 20%. This study aims to determine the relationship between the 10T ANC Service Components and Pregnancy Complications. Quantitative research design with a cross-sectional approach. The population in this study were all Women of Childbearing Age (WUS) who gave birth to their last child in the last 5 years. Sample selection was determined based on the ratio using stratification and total sampling of 14,437. Bivariate analysis using the Chi-Square test and multivariate analysis using logistic regression. The results of the analysis showed that there were 2,539 (17.5%) women who experienced complications. Bivariate analysis showed a significant relationship between the components of ANC 10T services, education, wealth index, and residence with pregnancy complications, p- value <0.05, while parity showed no significant relationship with complications p = 0.378 . The results of multivariate analysis showed that women who did not receive the 10T service components according to standards had a 1,438 times higher risk of experiencing pregnancy complications after being controlled with the variables of parity, education, wealth index, and residence. This study provides important information for the next step in developing an ANC service strategy, namely providing services based on SOPs, improving skills and providing education to mothers and families about the importance of ANC services, in addition to policy making and increasing cooperation between stakeholders need to be done to optimize quality ANC services.