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This study aims to evaluate the effectiveness of implementing an application-based water payment system as a strategy to reduce consumer arrears. Payment delinquency remains a significant challenge in the management of water utility services, often driven by low payment discipline, limited access to transaction channels, and the inefficiencies of conventional manual systems. Employing a quantitative approach, this research utilizes comparative data collected before and after the implementation of the digital payment application, supported by statistical analysis to measure changes in consumer payment compliance. The findings indicate that the adoption of an application-based payment system has a substantial positive impact on reducing arrears, as reflected in increased payment timeliness and a decline in the number of delinquent consumers. Features such as ease of access, automated notifications, and transparent billing information are proven to enhance consumer compliance behavior. These results underscore that the digitalization of payment systems can serve as an effective solution for improving operational efficiency and supporting the sustainability of water utility services.

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.

This study was motivated by students’ low conceptual understanding of temperature, heat, and thermal expansion at SMP Negeri 28 Batanghari, where learning achievement remained below 50%. Instruction predominantly used PowerPoint-based media, resulting in passive learning and limited contextual engagement. This study aimed to develop web-based interactive multimedia (GlidesApps) integrated with Cepak Kapung ethnoscience that is valid, practical, and effective in improving seventh-grade students’ conceptual understanding. The study employed a Research and Development (R&D) approach using a development model consisting of five stages: analysis, design, development, implementation, and evaluation. The resulting product, named LokaSains, is a web-based learning application accessible via smartphone, laptop, or computer without installation. It presents learning content on temperature, heat, and thermal expansion integrated with the ethnoscience of Cepak Kapung, a traditional cake from Batanghari Regency. Content expert validation obtained a score of 91.07% (very valid), while media expert validation reached 87.50% (very feasible) after two revisions. Teacher practicality assessment produced 98.33% (very practical), and student responses in small-group and large-group trials reached 94% and 90.35%, respectively (very good). During implementation with 28 seventh-grade students, the mean pretest score increased from 46.07 to 76.79 in the posttest. A paired samples t-test produced t = −13.053 with Sig. (2-tailed) = 0.000 < 0.05, indicating a significant difference in conceptual understanding before and after using the multimedia. The N-Gain score of 0.57 indicated moderate effectiveness in improving learning outcomes. Accordingly, the LokaSains interactive multimedia is considered valid, highly practical, and effective for teaching temperature, heat, and thermal expansion at junior high school level.

This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.

This study aims to determine the implementation process of the talaqqi method in teaching tajwid in Islamic Religious Education subjects and the obstacles encountered in its implementation at SD Negeri 57 Buton. This research used a qualitative approach with descriptive research type. The subjects of the study were Islamic Religious Education teachers and 23 fifth grade students. Data collection techniques included observation, interviews, and documentation. Data analysis techniques consisted of data reduction, data display, and conclusion drawing. The results showed that the implementation of the talaqqi method was carried out through several stages: the teacher first demonstrated the correct recitation of the Qur'an, students listened carefully, and then students imitated the recitation both collectively and individually. The talaqqi method helps teachers directly correct students' recitation mistakes, thereby improving students' tajwid skills. The obstacles found include differences in students' Qur'an reading abilities, limited learning time, and lack of practice at home. To overcome these obstacles, the teacher provided additional guidance and motivated students to practice reading the Qur'an more frequently.

This study aimed to determine the effectiveness of using E-Short Story media in teaching children’s story reading skills to fifth-grade students of SD 12/79 Batu Gading, Mare District. The research employed a quasi-experimental method with a one-group pretest–posttest design. The research subjects consisted of 32 fifth-grade students. The instrument used was a reading comprehension test administered before and after the implementation of the E-Short Story media. The data were analyzed using descriptive statistics and a t-test to identify differences in students’ learning outcomes before and after the treatment. The results showed an improvement in students’ ability to read and understand children’s stories after the use of E-Short Story media. The mean posttest score was higher than the mean pretest score, indicating that the E-Short Story media was effective in improving reading skills. The use of E-Short Story media also increased students’ learning motivation, comprehension of story content, and active participation in the learning process. Therefore, E-Short Story media is recommended as an alternative learning medium for teaching reading in elementary schools.

This study aims to analyze the implementation of the memorization method of the Jurumiyah book in improving students’ understanding of the yellow book at Al-Istiqomah Islamic Boarding School, identify supporting and inhibiting factors, and examine its contribution to students’ learning abilities. This research employed a descriptive qualitative field study conducted at Al-Istiqomah Islamic Boarding School in Tanjungsari Village, Petanahan, Kebumen, from December 2025 to February 2026. The research subjects included caregivers, khadimul ma’had, ustadz or ustadzah, and students. Data were collected through interviews, observation, and documentation, then analyzed descriptively. The findings show that the memorization method of the Jurumiyah book is implemented through stages of preparation, memorization deposit, and evaluation. In the memorization process, students not only memorize the text but also understand its meaning and apply nahwu rules in reading the yellow book. Several supporting techniques, such as lalalaran, association, the cantol system, and tikrar, help strengthen students’ memorization. Supporting factors include motivation, discipline, teacher guidance, and a conducive environment, while inhibiting factors include differences in students’ abilities, lack of concentration, and limited learning time. Overall, the method contributes positively to improving students’ ability to read and understand the yellow book.  

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

This study aims to determine the influence of service quality on the satisfaction of mothers with toddlers at Posyandu Melati Mekar RW 05, Margajaya Village, Ngamprah District, West Bandung Regency. The method used is a quantitative approach with data collected through questionnaires distributed to 70 respondents using a saturated sampling technique. The results showed that the service quality at Posyandu Melati Mekar was in the "very high" category with a score of 3,007 out of a maximum of 3,500, while the level of satisfaction among mothers was in the "high" category with a score of 2,900. The t test showed a t value of 9.592, which is greater than the t table value of 1.995, with a significance level of 0.001, indicating a significant influence of service quality on mother satisfaction. A correlation coefficient of 0.758 indicates a strong and positive relationship, while the determination coefficient of 57.5% shows that service quality greatly contributes to customer satisfaction. Thus, improving service quality can directly increase user satisfaction with posyandu services

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

The rapid development of Artificial Intelligence (AI) technology requires an improvement in digital literacy and skills among students, particularly at the vocational high school level. However, many students still lack sufficient understanding of the basic concepts and practical applications of generative AI in learning. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance students’ understanding of AI technology through generative AI training at SMK Al-Muhajirin Depok. The methods used in this program include interactive lectures, demonstrations of generative AI applications, and hands-on practice sessions. The activity was attended by 30 students and supported by the school management. The results indicate a significant improvement in students’ understanding of generative AI concepts and their ability to apply the technology in a simple learning context. In addition, students gained awareness of the ethical use of AI in an appropriate and responsible manner. Therefore, this PKM activity contributes positively to improving students’ digital literacy and readiness to face technological advancements in the modern era.

The development of Artificial Intelligence (AI) integrated with biometric technology has opened new opportunities in leadership development, particularly in enhancing emotional regulation capabilities within high-stakes environments. This study aims to analyze the role of AI-driven biometric feedback in improving self-awareness, emotional regulation, and decision-making quality among leaders. The study employs a systematic literature review approach by examining recent reputable scientific publications related to AI, biometrics, and leadership. The findings indicate that physiological data such as heart rate variability (HRV) and galvanic skin response (GSR), when processed through AI systems, can provide real-time feedback that enhances individuals’ ability to recognize and regulate emotions adaptively. Furthermore, the integration of this technology contributes to improved accuracy and consistency in decision-making under pressure. The results also reveal that the effectiveness of implementation is influenced by both technical and non-technical factors, including data quality, algorithm accuracy, and user acceptance. This study contributes to strengthening the integration of psychological and technological approaches in modern leadership research and offers practical implications for developing data-driven leadership training programs in the digital era.

Merdeka Belajar Kampus Merdeka (MBKM) is a new policy that aims to improve student’s soft skills and hard skills before entering the workforce. The purpose of this study was to explore the perceptions od Universitas Andalas students participating in MBKM on the development of soft skills. This research was conducted using qualitative research methods with grounded theory design. The sampling technique used purposive sampling and obtained 18 informants from 14 faculties at Universitas Andalas. Data were obtained through focus group discussions with informants who had signed an informed consent sheet. The results showed that the perceptions of students who participated in MBKM activities could develop student’s soft skills. Merdeka Belajar Kampus Merdeka program has a positive impact on improving the ability of solve problems, critical thinking, communication, team work, creativity, time management, and leadership. Obstacles that students get when participating in MBKM activities and can hinder the development of soft skills include information discrepancies, difficulty converting credits, lack of socialization to students, unsynchronized technical guidelines, and limited use of language.

Biology learning in Indonesia is still predominantly teacher-centered, limiting students’ opportunities to actively develop critical thinking, creativity, collaboration, and other 21st-century competencies. Students often receive information passively, resulting in low engagement and limited ability to apply concepts in real-life contexts. Therefore, innovative learning models are needed to support more meaningful and student-centered learning. This study aims to review the implementation of Project-Based Learning (PjBL) in Biology education and analyze its contribution to the development of students’ 21st-century skills. The study employed a literature review method by analyzing 20 research articles published between 2022 and 2026. Articles were obtained through Google Scholar searches and selected based on relevance to Biology education, focus on PjBL implementation, and open-access availability. Data collection involved identification, screening, selection, and documentation of related studies, while data analysis used a qualitative descriptive approach. The findings indicate that PjBL effectively improves students’ cognitive achievement, conceptual understanding, scientific literacy, creativity, and critical thinking skills. In addition, PjBL enhances collaboration, communication, problem-solving abilities, learning motivation, and life skills through contextual and authentic project activities. Students become more actively involved in investigating real-world problems, designing solutions, and producing meaningful learning outputs. Furthermore, the integration of STEM approaches, digital media, blended learning, and Culturally Responsive Teaching (CRT) strengthens the effectiveness of PjBL in Biology learning. Overall, PjBL is highly relevant for supporting the Merdeka Curriculum and improving the quality of Biology education in developing 21st-century competencies.

The increasing elderly population presents challenges in healthcare services, particularly related to decreased mobility and independence in daily activities. Physiotherapy plays a crucial role in maintaining and improving the mobility function of older adults through appropriate evaluation and intervention approaches. One simple, valid, and reliable measurement tool for assessing functional mobility is the Timed Up and Go Test (TUG). This study aims to examine the role of physiotherapy in increasing independence in older adults through functional mobility assessment using the TUG. The method used was a descriptive-analytical study with a cross-sectional approach in a group of older adults. Measurements were conducted using the TUG to assess mobility, balance, and fall risk. The assessment results were then used as the basis for planning physiotherapy interventions, which included muscle strength training, balance training, and functional exercises. The results showed that older adults with better TUG scores had higher levels of independence in daily activities. Targeted physiotherapy interventions based on TUG results have proven effective in improving mobility and reducing fall risk. Therefore, using the TUG as an initial assessment tool is crucial in determining appropriate rehabilitation strategies. In conclusion, physiotherapy plays a significant role in increasing the independence of older adults through an approach based on functional mobility assessment using the TUG. Routine implementation of this assessment is expected to support optimal quality of life for older adults.

The implementation of predictive maintenance supported by SAP Plant Maintenance (SAP PM) at PT Xyz has proven to be effective in reducing machine downtime, lowering maintenance costs, and improving asset reliability. The integration of SAP PM with Industry 4.0 technologies such as IoT sensors, AI-based analytics, and real-time notification systems strengthens operational efficiency and ensures continuous performance. Empirical results show improvements in key performance indicators, including a 20-25% reduction in downtime, a 30% reduction in maintenance costs, an increase in asset availability to 97%, an MTBF extension of up to 511 hours, and an OEE rate of 92.1%. These findings highlight the strategic role of digital predictive maintenance in increasing competitiveness and supporting long-term sustainability in manufacturing operations.

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

This study analyzes the influence of good governance on urban development performance in Surabaya during 2019-2023 using a quantitative descriptive approach and secondary data from BPS and local government. Good governance is measured by SPBE, while development performance is measured by HDI, economic growth, and poverty. The results show improved governance with a satisfactory SPBE index and positive development trends, including increasing HDI, economic recovery after 2020, and declining poverty after the pandemic. The findings indicate that good governance positively affects development performance by improving policy effectiveness, public services, and supporting economic and social recovery.