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Poverty reduction in Indonesia is supported by economic activity and social assistance programs, the government provides business capital loans so that people do not depend on social assistance. One of them is PNM Mekaar which aims to develop and empower MSMEs in order to improve the economy and improve the welfare of program implementers, namely underprivileged women. However, problems occur in the implementation of this program, such as use of business capital for personal needs and weekly installment bills without training for customers. This study aims to determine the effectiveness of capital provided by PNM Mekaar for socio-economic needs of families in Sitinjak, South Tapanuli. This research uses descriptive qualitative methods so researchers can better understand the problems that occur. Data collection techniques in is interviews, observation, literature study and documentation. The conclusion obtained from the results of this study is that business capital loans provided by PNM Mekaar are not effective in meeting the socio-economic needs of families. Effectiveness can be measured through following 5 indicators: 1). Indicators of program understanding which show that there are customers who do not know about the purpose of Mekaar, 2). Target accuracy shows that there are customers who are not classified as underprivileged, 3). Timeliness shows that there are customers who do not attend group meetings and are delinquent in weekly payment installments, 4). Achievement of goals shows that only customers who have a business that has increased income, the businesses run by customers are in the MSME and Agriculture sectors. 5). Real changes show that customers' personal financial management is not yet good. Meanwhile, the socio-economic needs of the family which include food, clothing, shelter, education, and health can be met even before becoming PNM Mekaar customers.

The rapid advancement of digital technology, the increasing demand for educational quality, and the adoption of sustainability principles have significantly reshaped institutional management in modern education systems. Within this context, benchmarking and digital innovation emerge as crucial strategies to enhance governance effectiveness, strengthen institutional competitiveness, and foster sustainable educational transformation. This study systematically reviews recent research published between 2023 and 2025 to identify emerging trends in educational innovation, institutional governance, and sustainability strategies. Using a systematic literature review approach, relevant articles were retrieved from Google Scholar and Publish or Perish with keywords such Educational Benchmarking, Quality Management, Institutional Innovation, Adaptive Learning, Digital Transformation. Out of 35 articles identified, seven were selected for in-depth analysis based on thematic relevance and validity. The findings highlight five dominant themes: fundamental concepts of benchmarking in education, benchmarking as a strategy for quality improvement, benchmarking and institutional competitiveness, implementation challenges, and practical implications with future research directions. The synthesis suggests that the effectiveness of benchmarking depends on the synergy between leadership transformation, knowledge management, and digital benchmarking systems. This study concludes by recommending further exploration of benchmarking integration with green education and data-driven governance as a strategic pathway to advance sustainable education in the future.

This study aims to analyze the influence of price perception and service quality on customer satisfaction at Popo Kopitiam Tasikmalaya. The research method used is a survey with a quantitative approach. Data were collected through distributing questionnaires to 90 respondents who are active customers of Popo Kopitiam. Data analysis was conducted using multiple linear regression to determine the simultaneous and partial effects between the independent and dependent variables. The results showed that simultaneously, price perception and service quality have a significant effect on customer satisfaction. Partially, price perception has a significant effect on the level of customer satisfaction, indicating that assessing price according to product quality can increase satisfaction. Similarly, good service quality significantly influences customer satisfaction, indicating the importance of fast, friendly, and professional service. These findings indicate that the combination of competitive prices and optimal service is a major factor in building customer satisfaction at Popo Kopitiam Tasikmalaya.

This study aims to examine and analyze the influence of financial literacy and financial planning on financial management with financial attitude as a mediating variable among production employees of PT. Yih Quan Footwear Indonesia. This research employs a quantitative approach. The population consists of production employees of PT. Yih Quan Footwear Indonesia located in the Batang Integrated Industrial Estate, with a total sample of 112 respondents. Data were collected through an online questionnaire distributed via Google Form. The data analysis technique includes the analysis of the structural model (Inner Model), measurement model (Outer Model), and hypothesis testing. Data processing was carried out using SmartPLS 4 software. The results indicate that financial literacy has no significant effect on financial management, while financial planning has a positive and significant effect on financial management. Furthermore, financial literacy positively and significantly influences financial attitude, whereas financial planning shows no significant effect on financial attitude. Financial attitude has a positive and significant impact on financial management and mediates the relationship between financial literacy and financial management. However, financial attitude does not fully mediate the relationship between financial planning and financial management. These findings highlight the importance of enhancing employees’ financial literacy and attitudes to enable more prudent, structured, and sustainable financial management.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.

Stunting is a serious problem because it impacts long-term development, preventing children from reaching their full potential, leading to lower cognitive abilities, and increasing their susceptibility to future illnesses. It also impacts both macroeconomic and microeconomic income. SSGI data from 2022 shows that the stunting rate in Central Java was 20.8%, with the highest stunting rate in Central Java Province being in Brebes Regency at 29.1% in 2022. Pandansari Village is one of the villages in Paguyangan District with the highest stunting prevalence, with 129 children in 2023. This study aims to determine the effectiveness of the stunting reduction acceleration program in Pandansari Village. This study uses a descriptive qualitative method. Data collection was carried out through observation, interviews, and documentation. The focus of this study uses Budiani's effectiveness theory, namely. The results of the study are seen from five aspects, the first is the accuracy of the target in the aspect of the accuracy of the target of toddlers recorded by the posyandu cadres and village midwives so that the program is in accordance with the targets that have been previously determined and is in accordance with existing policies. Second, the aspect of program socialization where the existing program has been well socialized to program recipients through various existing activities which include stunting prevention. Third, the program objectives from this aspect, the objectives of the existing program have been effective because the stunting rate in Pandansari Village has decreased every year and also parents of toddlers have better understanding and pay more attention to healthy lifestyles for toddlers. And fourth, program supervision in this aspect, village cadres and midwives have provided regular supervision to program recipients and also provided reports to the village government, sub-district government and community health center every six months.  

The development of information technology in the era of the Industrial Revolution 5.0 has brought significant changes to the world of education, including guidance and counseling services in schools. The use of artificial intelligence (AI)-based chatbots is an innovation that can improve the effectiveness, accessibility, and interactivity of services for students. However, on the other hand, the use of this technology also raises challenges related to ethics, privacy, and the decline of humanistic values in counseling interactions. Based on this, this study aims to analyze the positive and negative impacts of chatbots on the effectiveness of guidance and counseling services in schools. This study uses library research. Data were collected from various sources, such as books and journals related to the impact and role of chatbot use in guidance and counseling services. The results of the study show that the use of chatbots has negative and positive impacts that are very helpful and beneficial in guidance and counseling services in the current digital era, but they only function as a supporting tool and cannot replace the role of human counselors.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

This study aims to describe the application of visual elements and interpret the expressive meaning in elementary school students' artwork themed "My Surrounding Environment." The approach used is descriptive qualitative with visual analysis techniques. The research subjects consist of ten works from fourth-grade students, analyzed based on four main aspects: line, shape, color, and composition. Data were collected through documentation of the artwork, observation of the learning activities, and reflective notes from the teacher. The results show that lines are used by the children as a means of expressing emotions and movement; geometric and organic shapes reflect symbolic representations of their visual experiences; bright colors such as green, blue, and yellow indicate positive feelings toward the environment; and simple compositions show an intuitive balance typical of elementary school age. Expressively, the students' artwork conveys values such as cooperation, responsibility, and care for nature. The findings emphasize that visual arts education in elementary schools plays a crucial role in developing visual literacy, ecological awareness, and character formation through a creative, reflective, and contextual process.

This study aims to determine the implementation of strengthening religious values ​​and environmental awareness through educational and creative activities for children in Sari Rejo Village, Medan Polonia District. The main objective of this study is to describe how religious values ​​and environmental awareness are systematically instilled through an interesting and enjoyable non-formal educational approach for children. The problem in this study focuses on the low level of religious awareness and environmental awareness among children who tend to be influenced by technological developments and modern lifestyles. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation of educational activities such as making key chain crafts, caring for the environment by making pot crafts from used plastic bottles, ecobrick crafts, and Islamic-based learning. The results of the study indicate that educational and creative activities can be an effective means of forming religious character and increasing children's awareness of environmental cleanliness. The conclusion of this study confirms that collaboration between the community, educators, and parents plays an important role in fostering moral and social values ​​from an early age, as well as making children more aware of spiritual and ecological responsibilities in everyday life.

Penelitian ini bertujuan untuk menganalisis pengaruh Personal Branding, Media Sosial, dan Kepercayaan Konsumen terhadap Keputusan Pembelian, dengan Kepuasan Konsumen sebagai variabel mediasi, pada pengguna layanan treatment di Klinik Eva Mulia Cabang Galaxy, Kota Bekasi. Pendekatan yang digunakan adalah kuantitatif dengan teknik analisis model persamaan struktural (SEM) berbasis Partial Least Square (PLS). Hasil pengujian model struktural (inner model) menunjukkan bahwa nilai R Square pada variabel Kepuasan Konsumen sebesar 0,515 dan Keputusan Pembelian sebesar 0,519, yang berarti model mampu menjelaskan sekitar 51% variasi pada masing-masing variabel dependen. Pengujian path coefficients menunjukkan bahwa variabel Kepercayaan Konsumen berpengaruh positif dan signifikan terhadap Keputusan Pembelian (T = 7,263; p < 0,05) dan Kepuasan Konsumen (T = 5,591; p < 0,05). Sementara itu, Media Sosial juga berpengaruh signifikan terhadap Kepuasan Konsumen (T = 6,244; p < 0,05), namun tidak signifikan terhadap Keputusan Pembelian secara langsung (T = 1,814; p = 0,070). Variabel Personal Branding tidak memiliki pengaruh signifikan baik terhadap Kepuasan Konsumen maupun Keputusan Pembelian secara langsung. Uji pengaruh tidak langsung menunjukkan bahwa Kepuasan Konsumen memediasi secara signifikan hubungan antara Kepercayaan Konsumen dan Keputusan Pembelian, serta antara Media Sosial dan Keputusan Pembelian. Namun, tidak ditemukan efek mediasi signifikan antara Personal Branding dan Keputusan Pembelian. Hasil ini menekankan pentingnya peran Kepercayaan Konsumen dan Media Sosial dalam membentuk Kepuasan Konsumen yang pada akhirnya meningkatkan Keputusan Pembelian, sementara Personal Branding tidak memiliki peran yang kuat dalam model ini. Penelitian ini memberikan implikasi strategis dalam pengelolaan pemasaran dan layanan konsumen di industri klinik kecantikan.

This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

in today's increasingly competitive business environment organization face growing complexities, particlurly in sustaining employee productivity amif external pressure such as market competition and demands for innovation and internal issues, including employee well-being and leadership quality. productivity plays a pivotal role in organizational succser, shaping profitability, operational efficiency, and competitiveness. a key derminant is employee well being, with job stress frequently exerting a detrimental effect. prolonged increased absenteeism, thereby undermining organizational productivity. this study examines the effects of transformational egagement as a mediating variable, at PT Tigamas Mitra Selaras Gresik. The objective is to analysze how transformational leadership and kob stress, both directly and through the mediation of employee comprising the entire population (n=36) was employed; data were collected viar suvey and analyzed using partial least squares (PLS). the findings indicate that transformational leadership has a positive effect on productivity and employee engagement, whereas excessive kobn stress exarts a negative impact on both engagement and productivity. Moreocer, employee engagement signifianctly mediates the relationship between transfromational leadership and productivty and between job steess and productivty. the study recommends the development of transformational leadership and the impementation of robust stress-management strategies as critical avenues for enhancing productivity. accordingly, organizations should institute transformational leadership training to strengthen engagement and introduce stress-mnanagement initiatives grounded in psychological support and more collaborative work environment. this study offers practical constributions to human resource management praticulary importance of balancing insipirational leaderhsip with reduction of work-elected pressures.

This study aims to analyze cryptocurrency investments and the risks faced by beginner investors who own digital assets such as Bitcoin, Solana, XRP, and other coins that have been increasing in value over the past few years, especially among the general public and retail investors. Not only retail investors, but governments also now hold digital assets, as has already happened. However, the unstable price and lack of global legal oversight make investing in cryptocurrency highly risky, especially for those with less knowledge and experience. The methods used in this study include literature review, descriptive analysis of historical price data for cryptocurrency, case studies, and interviews with several beginner investors. The findings show that cryptocurrency can generate large profits in a short time, but the risk of losing capital is also very high. Therefore, having a good understanding of blockchain technology, risk management, and investment psychology before starting to invest is important. This study is hoped to serve as a reference for beginner investors when considering decisions to invest in cryptocurrency.

This community service aims to implement recycling activities for children as an educational strategy to foster environmental awareness from an early age. In the context of increasing environmental challenges, environmental education is an urgent need to shape a caring and responsible character for environmental sustainability. The method used is participatory learning with direct practice of recycling waste that actively involves children, accompanied by education on waste management, sorting, and the reuse of used materials into useful products. This approach uses observation, and documentation as data collection techniques to evaluate children's understanding and behavior. The results of the community service show a significant increase in children's awareness and concrete actions in protecting the environment after participating in the recycling activity. Children not only understand the concept of environmental conservation theoretically, but also practice it in their daily lives, such as sorting waste and reducing plastic waste. This community service's contribution to the development of science in the field of education lies in the successful implementation of an experiential learning model that integrates cognitive, affective, and psychomotor aspects in instilling environmental values. This educational model enriches an effective and contextual approach to environmental education, while also providing a strategic alternative for fostering environmental awareness among the younger generation. Thus, this community service makes a significant contribution to the development of educational methods that can strengthen sustainable development through the active participation of children from an early age.

The World Health Organization (WHO) stated that the prevalence of exclusive breastfeeding data globally, although there has been an increase, has not increased significantly, which is around 44% of the target of 50%. Factors suspected of influencing failure are knowledge, perception, family support, and employment. Objective: To determine the factors influencing the failure of exclusive breastfeeding in mothers with babies aged 6-12 months. Method: This type of research is descriptive analytical using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 62 people and all of them were used as samples (total sampling). Sampling was done by purposive sampling. The data used were primary data and secondary data. The analysis was conducted univariately and bivariately using the Chi-Square test. Results: Factors that influence the failure of exclusive breastfeeding at the Murni Teguh Rosiva Mother and Child Hospital Medan are perception (p = 0.000 <0.05), family support (p = 0.015 <0.05), and work (p = 0.032 <0.05), while the knowledge variable has no effect (p = 0.654 > 0.05). Conclusion: perception, support, family and work influence the failure of exclusive breastfeeding. Suggestion: It is recommended that nurses at the Murni Teguh Rosiva Medan Hospital encourage new mothers to only give breast milk to their babies until they are 6 months old

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

This community service activity aims to improve the knowledge and skills of parents and posyandu cadres in utilizing the Webalita application as a web-based educational media for monitoring child growth and development. The main problem faced in the community is the limited access and understanding of digital educational tools that can practically and accurately support early childhood growth monitoring. The program was carried out through training and mentoring activities, which included: (1) socialization on the importance of monitoring child growth and development; (2) training on the use of the Webalita application; and (3) evaluation of participants’ understanding through questionnaires and hands-on practice. The results showed an increase in participants’ knowledge and skills in accessing, operating, and utilizing the Webalita application, with a score of 81.5%. Participants also responded positively to the application as it was considered helpful in providing educational information related to child growth and development. Therefore, this training can serve as a solution to support community health digital literacy through technology-based approaches.

The digital era has transformed communication patterns among millennials and Gen Z in Indonesia. This study analyzes the phenomenon of code-mixing and code-switching on social media among students at STIE Balikpapan as representatives of the digital generation in a multiethnic environment. Employing a qualitative method with a virtual ethnography approach, data were collected through six months of virtual participant observation and systematic digital documentation across multiple social media platforms. The findings reveal that code-mixing predominantly occurs in intra-sentential and intra-lexical forms, while code-switching takes inter-sentential forms according to communication contexts. The primary factors driving mixed language use are social identity, communication efficiency, and audience adaptation. Balikpapan's multiethnic context enriches these practices through interactions among Indonesian, regional languages, and English. These findings contribute to the field of digital sociolinguistics and serve as a reference for language learning in higher education institutions and the development of Indonesian language policies.