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This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

The goal of this community dedication program is to enhance the quality of scientific articles written in SD N.2 Bangsri Purwantoro Wonogiri, with the aim of publishing them in the indexed journal Sinta. The main problems faced were the lack of knowledge of teachers about the quality of scientific articles, the importance of scientific work in IPTEK's growth, and the significance of the author's reputation in indexed journals. The dedication methods used include training, workshops, seminars, and mentoring. Training and workshops are held on a regular basis with the involvement of experts and practitioners of scientific writing. Seminars and discussions feature relevant case studies to enhance the understanding of participants. Program performance evaluation is carried out through periodic monitoring, qualitative and quantitative assessments, as well as results analysis. Program sustainability strategies include sustainable capacity development, mentoring and support, collaboration and networking, and program evaluation and adaptation. The results of this program showed an improvement in the knowledge and skills of teachers in writing scientific articles, as well as an increase in the number of articles submitted and received by Sinta-indexed journals. In conclusion, the program has improved the quality of writing scientific articles in SD N.2 Bangsri Purwantoro Wonogiri and has made a positive contribution to the development of IPTEK in the school environment. Thus, the program is expected to be a model for other schools in improving the quality of scientific articles and publications in indexed journals. 

Comparative studies of education are an approach used to compare various educational systems in different countries or cultures with the aim of understanding differences and similarities in educational practices.This research aims to explain the basic concepts of comparative education studies and the importance of this study in efforts to improve the quality of education globally.The data collection used by researchers is a literature study by studying and citing several sources from textbooks, articles, journals, modules and other publications. This comparative research is important to generate a better understanding of effective educational practices and to provide useful insights for educational reform in different countries.

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.

Purpose – This article aims to develop an integrative framework for utilizing hybrid bio-ceramic composites as high-temperature protective materials in aerospace and defense systems. The focus is on enhancing the extreme heat resistance of bio-ceramics through hybridization with metals or polymers to create durable materials capable of withstanding hypersonic conditions and extreme aerothermal environments. Design/Methodology/Approach – This study uses the Systematic Literature Review (SLR) method, analyzing scientific publications indexed by Scopus, Web of Science, and SINTA from 2015 to 2025. The review explores the development of bio-ceramic composite research, hybridization strategies with polymers and lightweight metals, and manufacturing innovations that enhance material performance in thermal protection systems for aerospace applications. Findings – The literature review shows that hybrid bio-ceramic composites outperform conventional materials. These composites can endure temperatures up to 1800 °C, possess high resistance to oxidation, ablation, and thermal shock, and are lightweight for aeronautical use. Biomimetic designs inspired by mollusk shells and bones improve fracture toughness and mechanical performance. Hybridization with polymers and lightweight metals expands the potential applications in hypersonic aircraft and modern defense systems. Practical Implications – The findings are crucial for developing jet engine shields, hypersonic missiles, and space re-entry capsules. For Indonesia, this research offers opportunities to reduce reliance on imported high-temperature materials and enhance national defense industry independence. Originality/Value – The article contributes a new perspective by highlighting bio-ceramic hybrids as strategic materials capable of withstanding extreme temperatures, integrating biomimetic principles and composite technology for modern defense systems.

This research discusses efforts to increase the competitiveness of "Tarekli" MSMEs through SWOT analysis. The main goal of this analysis is to maximize strengths and opportunities, while reducing weaknesses and threats faced by the business. The research method uses a descriptive qualitative approach, relying on data from scientific journals and online publications. The analysis results show that Tarekli has advantages in the form of product and service quality, but faces challenges such as distribution difficulties and dependence on raw materials with unstable prices. Innovation in packaging and brand strengthening were identified as strategic steps to increase competitiveness. SWOT analysis provides important insights for MSMEs in formulating growth strategies and increasing customer satisfaction..

The application of main and additional criminal witnesses in the PTPK Law has become firm with the existence of legal norms for the return of state financial losses that do not eliminate the criminalization of the perpetrators of criminal acts but only factors that alleviate punishment. This is important so that there is no disparity in punishment. And likewise punish paying restitution if the act is committed jointly, so that a sense of justice occurs,The research method used is normative juridical. Which type of data used is primair legal material obtained from all publications on law, literature that is not an official document. Publications about the law include, among others, the internet, textbooks, law journals, articles, comments, court regulations and other sources; The types of criminal sanctions in the PTPK Law, namely in the form of principal punishment and additional punishment in the form of restitution, are closely related. Aspects of the amount of state financial losses, aspects of the perpetrator's guilt, aspects of the benefits obtained by the perpetrator, the impact caused by the perpetrator and the return of losses made by the perpetrator. Such is the case in imposing additional punishment in the form of paying restitution. In the PTPK Law, the amount of restitution is interpreted as “not merely assessing state financial losses, but assessing how much money is actually received by the perpetrator”, so that the imposition of restitution is in accordance with objective and proportional principles. Likewise, the imposition of restitution in the case of corruption crimes committed jointly and tried simultaneously, the additional restitution cannot be imposed jointly.

Islam is a divine religion that contains the law of Allah سُبْحَانَهُ وَ تَعَالَى, the Lord of the universe. Islamic teachings are universal and intended for all creatures both on earth and in the sky. In addition, Islamic teachings are flexible (easily adapted) according to the development of the times. In the modern era like today, there are many conveniences that humans can feel as a result of the development of technology and information. This can have positive and negative impacts on human life. If humans cannot control their behavior in this modern life, humans can fall into the abyss of humiliation and disgrace. That is why religion plays a very important role in guiding humans, especially in this modern era. This study aims to discuss how Islam guarantees safety in life in the world and in the hereafter in the context of modern life. This discussion is intended to find out how humans should behave, in order to achieve safety in life not only in the world, but also safety in the hereafter. This study uses a literature study method, where researchers obtain data from library sources such as books, journals and other scientific publications. Data from these sources are then analyzed and concluded in order to obtain accurate data. The results of this study indicate that straight Faith and Tawhid are the keys to salvation in the world and the hereafter.

The research carried out aims to understand the implementation of Indonesia's Global Governance Policy after the pandemic based on Global Governance. After the Covid-19 pandemic, Indonesia faces a big challenge in the context of global governance. The policies taken aim to restore the economy, improve public health, and strengthen international cooperation. Data is collected through library surveys without the need for field surveys, but with data from books and periodical publications. Based on research findings, the analysis explores the steps taken by the Indonesian government, including the implementation of national economic recovery programs, capacity building of the health system, and participation in global initiatives. The results of the analysis show that although there is progress, challenges in coordination and resources still exist, which affect the imlementation of the policy. Sustainable efforts and international cooperation are the key to overcoming the long-term impact of the pandemic.

This research focuses on the application of ESG (Environmental, Social, and Governance) based investments in Indonesia, which emerged in response to the increasing global awareness of environmental and sustainability issues. While ESG in Indonesia is growing, many companies have yet to fully adopt these principles effectively, and there are epistemological challenges in understanding and translating ESG standards into the local policy context. The purpose of this research is to deeply analyze the concept and implementation of ESG-based investment from an epistemological perspective in Indonesian public policy. This research wants to identify the extent to which the Indonesian government understands and utilizes ESG-related information in investment policy and evaluate the effectiveness of the policy. The type of research is descriptive quantitative using a philosophical approach with literature study as a secondary data source, including policy documents, government reports, and academic publications related to ESG. The data is explored using concept analysis and existing theories to assess the application of ESG in economic policy. The findings show that although Indonesia has ESG-related policies, their implementation is often influenced by international pressure and legitimacy needs rather than real impact on sustainability. ESG policies in Indonesia also risk becoming a tool of “greenwashing,” where companies use it for image without concrete actions. This research recommends increased transparency and accountability in ESG reporting for such policies to deliver substantial change.

Digital health interventions hold promise for patient-centered care, as they enable remote monitoring of patients and can be used to easily remind patients to take their medications. This study used a literature review technique with research collecting 30 research publications related to the use, opportunities and challenges of digital health in the treatment of tuberculosis. The literature review technique aims to evaluate and analyze previous research to provide context, show gaps in research, and support arguments for the research to be conducted. Several conclusions from this literature review research include: (1) Digital health has a significant role as an intervention in the management of tuberculosis patients. (2) Digital health offers great opportunities to improve the management and treatment of tuberculosis patients. The opportunity for digital health as an intervention for tuberculosis patients is very promising and can have a significant impact on various aspects of managing this disease. (3) Although digital health offers many opportunities for managing tuberculosis, there are also various challenges that must be faced in its implementation, including: challenges of technology access, patient compliance and engagement, data security and privacy, integration with traditional health systems, costs and funding, quality content and information as well as cultural and language barriers.

The implementation of Internet of Things (IoT) technology in the smart city concept has become an important innovation that plays a major role in improving the quality of life of urban communities. IoT enables the integration of various interconnected devices and systems to optimize the management of city resources such as energy, transportation and security. This research aims to encourage the influence of IoT technology on the implementation of smart cities in several cities in Indonesia. Using qualitative and quantitative methods, this research collects data through interviews with city stakeholders as well as secondary data analysis from related reports and publications. The research results show that the application of IoT in smart cities has a significant impact on increasing operational efficiency, better environmental management, and improving public services. However, this research also found a number of challenges, such as limited infrastructure, data security problems, and low digital literacy among the public. In conclusion, although IoT has great potential in accelerating the implementation of smart cities, policies are needed that support and increase society's capacity to reach the full potential of this technology.

MSMEs need an understanding of business values ​​and also need activities to increase these values. Because increasing business value in MSMEs is no less important. This community service (PKM) is carried out with the aim of increasing understanding of business values ​​that can be increased through the SMART GOAL concept in partners, namely MSME Ngabrotram which is engaged in the culinary field. The SMART Goal Setting concept is implemented to make Ngabotram have more value and can increase its business value in the future. This PKM program is in the form of a tiered workshop accompanied by mentoring for the partners concerned which leads to profit, not just turnover. This PKM is one of the efforts to increase the competitiveness of MSME Ngabotram in order to achieve competitive advantage. The problem felt by partners is that there is no and cannot be measured specific goals of the business being run. Finally, they do not understand how goals are set and how to analyze a measurable goal. This greatly affects the business development side which has an impact on its profit. The output targets to be achieved are in the form of publications in community service journals and increasing the understanding and skills of partners as business actors

This Community Service Activity (PKM) seeks to solve complex problems faced by society or certain communities within the scope of society. Motor development is the development of elements of development and control of body movements. Motor development develops with the maturity of nerves and muscles. Motor development is also a movement that uses fine muscles that coordinate with the brain in doing something through activities such as in children playing. The influence of playing on children's development, one of which is playing which can affect the improvement of reasoning and playing their existence in the peer environment and forming reasoning and playing their existence in the peer environment and forming the imagination of children's physical development, playing can be used as therapy. One form of therapy through play is by providing stimulation or stimulation to children so that children can grow and develop optimally. Children in orphanages for the mentally disabled are children who need special attention from other people or the community, so that their growth period can run like other children in their time. In this PKM activity, the PKM team provides education in the form of direct demonstrations and interacts directly with children at the Tomohon Mentally Disabled Orphanage, to stimulate children's motoric stimuli. This PKM activity has outputs in the form of reports and article publications so that they can be accessed by everyone who needs literature in the form of related articles.

The success of government publications to the public cannot be separated from the role of public relations (public relations). Public relations or better known as PR (Public Relations) has a very large role and is very much needed by leaders. "Publication is very important, because then the public will know what the leaders or regional heads are doing. If there is no publication, it is as if the regional head is not working even though he has worked hard. This study aims to find out the role and function of Public Relations in Publication at the South Sulawesi Provincial Marine and Fisheries Office. This study uses a qualitative method with a qualitative descriptive approach, the data collection technique is through observation, interviews and documentation. while the data analysis techniques used are data reduction, data presentation and drawing conclusions. The results of the study show that one of the roles of public relations at the South Sulawesi Provincial Marine and Fisheries Office is to make publications about the activities of the South Sulawesi Provincial Marine and Fisheries Office which have an impact on how to create a good image for OPD (Regional Apparatus Organizations). these publication activities are published through social media, print media or electronic media. The social media used include Facebook, Instagram, YouTube, but it is still in personal content, not on the official website of the South Sulawesi Provincial Marine and Fisheries Service. Later, after being thrown to the public, it will be entered into the official website of the South Sulawesi Provincial Marine and Fisheries Service. The function of public relations in the South Sulawesi Provincial Marine and Fisheries Service is how to provide information to the public or community, in other words, how to invite other Regional Apparatus Organizations to popularize news about the South Sulawesi Provincial Marine and Fisheries Service, especially the South Sulawesi Provincial Marine and Fisheries Service.

Many researchers are interested in evaluating the quality of safety cultures, particularly in the mining industry. Keputusan Dirjen Minerba Nomor 185 Tahun 2019, in Element II of the initial review section, has developed a five-level safety culture maturity assessment framework. This study aims to investigate the conceptualization and foundation of developing safety culture maturity levels in the mining sector and provides an educational overview of the application of the developed model with five cultural maturity levels: basic, reactive, planned, proactive, and resilient. This research employs a systematic review methodology using the literature review method. Databases such as Google Scholar and Science Direct were utilized, focusing on specific keywords: "safety culture maturity level," "safety culture maturity level model," "safety maturity level," and "mining." Ten pertinent articles were examined as part of the review process. The methodology used in the development, evaluation, and implementation of safety culture maturity levels involved conducting interviews, utilizing matrices, Focus Group Discussions (FGDs), questionnaires, and literature reviews. The primary goal of the bulk of the publications included in the sample was to create a safety culture maturity level model suitable for application within the mining sector. The literature review revealed that the methodologies employed in these publications are aligned with the five levels of safety culture maturity as stated in Keputusan Dirjen Minerba Nomor 185 Tahun 2019. This comprehensive study discovered that the maturity assessment evaluation identified five identical safety culture maturity levels in each model advancement, consistent with Keputusan Dirjen Minerba Nomor 185 Tahun 2019 in the initial review part. The study provides clear and informative descriptions of the application of the five-level cultural maturity model in the mining sector.

Public welfare is the ultimate goal of every economic development. HDI as an indicator of welfare in Indonesia continues to increase from year to year, but is very volatile. The province with the highest HDI points is DKI Jakarta province and the lowest is Papua Province. This shows that the increase has not occurred significantly and there are still disparities in several provinces in Indonesia. This research aims (1) To analyze  the direct influence of GRDP and minimum wages on poverty in Indonesian provinces in 2018-2022. (2) To analyze the influence of GRDP, minimum wage and poverty directly on HDI in Indonesian provinces in 2018-2022. (3) To analyze the influence of GRDP and minimum wages on HDI indirectly through poverty in Indonesian provinces in 2018-2022. This research uses secondary data obtained from BPS publications during 2018-2022, with a total of 170 observation points. The data analysis technique used is path analysis with the help of EViews 10 software. The results of the study indicate that PDRB has a significant negative direct effect on poverty, Provincial Minimum Wage has a significant positive direct effect on poverty, both PDRB and Provincial Minimum Wage have a significant positive direct effect on the HDI, and poverty has a significant negative direct effect on the HDI. Poverty is not an intervening variable in the relationship between PDRB and the HDI, but it is an intervening variable in the relationship between Provincial Minimum Wage and the HDI. The implications of this research are that successful economic policies must integrate increases in Gross Regional Domestic Product (GRDP) and Minimum Wage as primary strategies to reduce poverty levels and enhance the Human Development Index (HDI) in Indonesian provinces. Significant increases in GRDP contribute to poverty reduction by evenly distributing economic benefits to disadvantaged groups. Meanwhile, strengthened Minimum Wage policies can elevate worker incomes, bolster purchasing power, and improve access to education and healthcare, thereby potentially boosting HDI. Prioritising poverty reduction is crucial for enhancing overall quality of life, thereby creating better conditions for economic growth and social welfare at the provincial level    

Rules in Islam such as Amm and Kash as well as Amr and Nahi are used to understand Islamic law. Where these rules are the basis of Ushul fiqih, which discusses the methodology of determining Islamic law. This study uses a literature research method to understand how these rules are used to understand amm and kash as well as amr and nahi in Ushul fiqih. This data is collected from various written sources such as books, journals, literature and scientific publications. The rule of 'amm and kash' is used to understand the verses of the Qur'an and Hadith. "Amm means general rules and kash means special rules. " Therefore, these rules help determine the laws that apply in general and specifically in Islam. For example, the rule of "amm" can be used to understand verses that are generally applicable to all Muslims, while the rule of khash can be used to understand verses that apply specifically to certain situations. Amr and Nahi are used in understanding Islamic law. Amr means command and nahi means prohibition. These rules are crucial in determining which laws to follow or avoid in Islam. For example, amr can be used to understand the command to pray, and nahi can be used to understand the prohibition of adultery. The results of this study show that the rules of "Amm, Khash, Amr, and Nahi" are very important in enforcing Islamic law. An in-depth study of these rules will help to understand the meaning of sharia statements (Al-Quran and Hadith) more accurately and comprehensively. Misunderstandings in interpreting sharia provisions can be fatal. Therefore, understanding these rules is an important means of avoiding misinterpretation or misleading. This study will also enrich the treasures of Islamic science, especially in the field of Ushul fiqh and Islamic Law. Understanding these rules will help Muslims gain a deeper and more comprehensive understanding of their religious teachings and enable them to practice them more accurately and responsibly. Therefore, this research will help Muslims to face various situations and problems in daily life more wisely.

KKN with the theme KKN “ Saves the Country Through Education” with 2 target missions : Education Mission and Country Mission. These two missions are a vehicle for service so that students can be directly involved in dealing with problems that occur. The implementation of this KKN program has been carried out referring to the situation and needs of the Village. For 1 month at the Melebung Village KKN location, students have carried out various programs planned between the village and the students. The programs that have been implemented are : PHBS, TOGA, Stunting Prevention, simple hydroponics, health care training and various other additional programs. This KKN activity is published in online mass media publications, YouTube channels and also in service journals.

Hedging is a financial instrument that uses a risk management approach to neutralize systematic risk against changes in prices or cash flows: individuals and businesses. One alternative that can be done to minimize this risk of banking is hedging. (Hasanah, 2022). This study analyzes hedging strategies to achieve optimal risk management in banking companies. The object of the study is the banking industry, both conventional and sharia, listed on the IDX with an observation period of 2019-2023. The targeted outputs are scientific publications and national journals. The results of the study are Hedging strategies: (1) Forward Contract, (2) Futures Contract, and (3) Money Market. Hedging strategy implementation techniques are (1) Arbitrage (2) Diversification (3) Average down (4) Cash closing.