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This research aims to analyze the strategies for increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) implemented by the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Surabaya City. As the second largest city in Indonesia and the capital of East Java Province, Surabaya has significant potential for local revenue that needs to be optimized to support regional development. Using SWOT analysis framework and strategic management theory from David, this study examines the strengths, weaknesses, opportunities, and threats in PAD management, as well as the strategies formulated and implemented to increase revenue. This qualitative research employs a descriptive approach with data collection through in-depth interviews, observation, and documentation study at Bapenda Surabaya City during June-August 2025. Informants include agency leaders, division heads, tax and retribution collectors, and taxpayers. The results indicate that Surabaya City has successfully increased its PAD from Rp 5.2 trillion in 2022 to Rp 6.8 trillion in 2024, representing a 31% growth. Key strategies implemented include digital transformation of tax services through e-tax system, intensification of existing tax sources, extensification through identification of new taxpayers, improvement of taxpayer compliance through education and enforcement, and inter-agency collaboration for data integration. The study identifies several challenges including tax evasion, outdated property valuations, and limited human resources. This research recommends strengthening digital infrastructure, updating tax object databases, enhancing taxpayer awareness programs, improving coordination with central government, and developing performance-based incentive systems for revenue collectors.

Leadership is a strategic factor in improving the quality of Islamic educational institutions. The challenges of social change and globalization demand leadership models that are not only managerially effective but also grounded in Islamic values. This study aims to analyze models of Islamic educational leadership and their implications for institutional quality. The research method employed is a literature review, examining books and national and international journal articles indexed in Scopus and SINTA over the last five years. The findings indicate that transformational, visionary, democratic, and prophetic leadership play a significant role in enhancing educator performance, building an Islamic organizational culture, and strengthening the governance of Islamic educational institutions. The integration of Islamic values with modern leadership principles emerges as a strategic approach to developing the quality of Islamic education.

This research aims to develop a deep learning-based mathematics e-module with the integration of the context of the Suramadu Bridge in scale and comparison materials for grade VII junior high school students. The development model used is the 4D (Define, Design, Develop, Disseminate) model which includes the stage of defining learning needs, designing e-modules, product development, and limited deployment. The research instruments used included validation sheets of media and material experts, observation sheets of teacher and student activities, learning outcome tests, and student response questionnaires. The results of the study showed that the e-modules developed met the valid criteria with a media validity level of 94.29% and material of 95%. In addition, the e-module is considered practical with teacher practicality of 78.67% and students of 86.67%, and effective with a learning effectiveness rate of 83.83%. The students' response to the e-module was also very positive, which showed that the integration of the local context of the Suramadu Bridge and the deep learning approach was able to increase student engagement, learning motivation, and understanding of mathematical concepts in a meaningful way. These findings indicate that local context-based e-modules can be an innovative alternative in mathematics learning that is relevant to students' real lives as well as support the implementation of 21st century learning.

Islamic education in Indonesia plays a strategic role in shaping students’ religious character as well as their national identity, and therefore cannot be separated from the ideological foundations of Pancasila and the Unitary State of the Republic of Indonesia (NKRI). Islamic education functions not only as a means of transmitting religious values, but also as a medium for internalizing national ideology in line with the goals of national education. This study aims to analyze the ideological foundations of Islamic education based on the values of tauhid, Pancasila, and NKRI, as well as to examine their relevance to national education policies and curricula. This research employs a qualitative approach using a library research design. The data were obtained from secondary sources, including scholarly books, journal articles, education policy documents, and relevant legislation. Data collection was conducted through documentation studies, while data analysis applied a descriptive-analytical method to systematically examine the interrelationships among concepts. The findings indicate that the ideological values of Pancasila are substantively aligned with Islamic teachings, particularly in the aspects of divinity, humanity, unity, deliberation, and social justice. Within the framework of NKRI, Islamic education contributes significantly to the formation of religious-nationalist character and the strengthening of national integration. The integration of Pancasila values, religious moderation, and Islam rahmatan lil ‘alamin into national education policies and curricula, particularly through the Merdeka Curriculum and the Pancasila Student Profile, reflects a systematic effort to develop Islamic education that is adaptive and contextual. The implications of this study emphasize that strengthening the ideological foundations of Islamic education is a crucial prerequisite for producing learners who are faithful, knowledgeable, morally upright, and responsible citizens of Indonesia.

This study examines the implications of the micro-shopping phenomenon and omnichannel integration for market structure and competitive dynamics in Indonesia’s retail sector from an industrial organization perspective. The transformation of modern retail is characterized by a shift toward small-value, high-frequency transactions alongside increasing integration between physical stores and digital channels. Employing a descriptive-analytical approach, this study utilizes secondary data on market shares and the number of retail outlets operated by major firms during the 2022–2024 period. Market structure is assessed through market share distribution, outlet ownership ratios, the four-firm concentration ratio (CR4), and the Herfindahl–Hirschman Index (HHI). The results indicate that Indonesia’s retail market exhibits a highly concentrated, network-based oligopolistic structure. The dominance of large retail firms is reflected not only in their substantial market shares but also in their dense outlet networks, which enable the aggregation of dispersed micro-shopping transactions. Furthermore, omnichannel integration reinforces these structural advantages by enhancing logistical coordination and distribution efficiency. Overall, the findings suggest an increasing tendency toward market consolidation and a declining competitive space for small and traditional retailers, highlighting important implications for competition policy and the long-term sustainability of retail market structure.

This study aims to explore the condition of information technology infrastructure and to evaluate the extent to which the Lapak Aduan Banyumas service, managed by the Department of Communication and Informatics of Banyumas Regency, operates effectively. The study employs SWOT and Value Chain analysis approaches. A qualitative descriptive method is applied, with data collected through interviews and documentation involving officers responsible for managing the service. The results indicate that Lapak Aduan Banyumas has been operating optimally as a digital-based, transparent, and effective public complaint channel. Its main strengths lie in the ease of access through multiple service channels and the availability of features that enable real-time complaint status tracking. However, several challenges remain, including a limited number of human resources, less optimal collaboration among regional government organizations (OPDs), and network infrastructure constraints in several areas. The Value Chain analysis reveals that the complaint follow-up process and the dissemination of handling outcomes to the public represent the stages that generate the greatest added value in the service process. Therefore, this study suggests strengthening the complaint status monitoring system, enhancing inter-platform service integration, and utilizing artificial intelligence technologies to improve the complaint handling process. The findings of this study are expected to serve as a strategic basis for improving the quality of digital public services in Banyumas Regency.

This study investigates how faith-based giving can be transformed into measurable development impact in the education sector, focusing on the Global Muslim Philanthropy Fund for Children (GMPFC) established by the Islamic Development Bank (IsDB) in partnership with UNICEF. Traditional Islamic philanthropic instruments, such as zakat and sadaqah, often provide short-term relief but lack structured governance, limiting their long-term impact on educational outcomes. Using a qualitative-explorative, this research analyzes secondary data from 2021–2025, including institutional reports, program documents, and peer-reviewed literature, to assess how GMPFC operationalizes faith-based resources through pooled, multilateral, and impact-oriented mechanisms. The findings indicate that GMPFC strategically funds education-enabling conditions, including child health, nutrition, psychosocial wellbeing, and youth empowerment, which are empirically linked to school readiness, retention, and learning quality. Comparative analysis shows that GMPFC outperforms traditional philanthropy and conventional aid by combining cultural legitimacy, institutional rigor, and alignment with Sustainable Development Goals (SDGs). Its governance model ensures standardized monitoring, fiduciary oversight, and cross-sectoral integration, addressing longstanding limitations of fragmented philanthropic delivery. Despite its effectiveness, the study highlights a lack of longitudinal learning outcome data, limiting precise quantification of educational impact beyond enabling conditions. Nonetheless, GMPFC exemplifies a hybrid development-finance model, demonstrating how Islamic philanthropic values can be operationalized to generate sustainable, measurable contributions to child education and human capital formation. These findings offer actionable insights for policymakers, development practitioners, and faith-based organizations aiming to scale philanthropic resources for education in vulnerable contexts.

The Islamic conception of science views knowledge as a unity originating from Allah SWT and directed towards realizing human welfare. Islamic science does not separate the rational, empirical, and spiritual dimensions, but rather integrates revelation, reason, and sensory experience in obtaining truth. Science from an Islamic perspective is understood as a human effort to read and understand the verses of kauniyah as a manifestation of God's power in the universe. This study aims to analyze the Islamic conception of science and its relationship with science, and examine the urgency of integrating the two in facing the challenges of modern science. The research method applied in this study is a literature study with a qualitative approach, through descriptive and interpretive analysis of various relevant literature sources. The research findings indicate that the integration between Islamic science and science plays a strategic role in overcoming the scientific dichotomy, strengthening the ethical foundation of science, and building a scientific paradigm oriented towards the values ​​of monotheism and humanity. Thus, the Islamic conception of science and science offers an alternative, holistic and sustainable scientific framework.

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.

The integration of Artificial Intelligence (AI) into precision agriculture has significantly improved plant disease recognition; however, many existing deep learning models remain computationally expensive and feature-redundant, limiting their deployment on low-power and edge devices. To address these limitations, this study proposes a lightweight framework for maize leaf disease recognition based on serial deep feature extraction, dimensionality reduction, and machine-learning–based classification. A pre-trained MobileNetV2 network is employed as a fixed feature extractor to obtain discriminative visual representations, while Principal Component Analysis (PCA) is applied to reduce feature dimensionality by approximately 76%, retaining 95% of the original variance and improving computational efficiency. The compressed features are subsequently classified using a Radial Basis Function Support Vector Machine (RBF-SVM), optimized via grid search and cross-validation. Experiments conducted on a four-class maize leaf disease dataset (Northern Leaf Blight, Common Rust, Gray Leaf Spot, and Healthy), with class imbalance handled during training, demonstrate that the proposed MobileNetV2–PCA–SVM pipeline achieves 97.58% accuracy, 96.60% precision, 96.59% recall, and 96.59% F1-score, outperforming the DenseNet201 + Bayesian-optimized SVM baseline (94.60%, 94.40%, 94.40%, and 94.40%, respectively). This improvement corresponds to a 2.98% accuracy gain, a 55% reduction in error rate, an 86% reduction in model parameters (20.31M to 2.75M), and an 85% reduction in model size (81 MB to 12 MB). These results indicate that the proposed framework provides a compact and efficient solution with strong potential for deployment in resource-constrained agricultural environments.

This study examines the role of the General Affairs (GA) Division in ensuring the effectiveness of administrative processes and facility management at PT. Panorama Indah Permai (Saloka Theme Park). The research was conducted during an internship program from September to December 2025, during which the researcher was directly involved in daily operational activities. Using a descriptive qualitative method, data were obtained through direct observation, administrative document analysis, and informal interviews with GA personnel. The results show that the GA Division functions as a critical support unit responsible for logistics management, documentation control, meeting room preparation, and operational vehicle administration. Several challenges were identified, including inconsistencies in documentation, high workload during peak operations, and limited digital integration. Despite these challenges, the GA Division plays a central role in coordinating with other departments to maintain workflow continuity. This study reinforces the relevance of operations management, office administration, facility management, and organizational communication theories in practical workplace settings. The findings imply that improving digital administrative systems, enhancing coordination mechanisms, and standardizing procedures could significantly strengthen GA performance and overall organizational efficiency.

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Women's empowerment at the village level is a strategic step in strengthening household economics, especially in transitional areas such as Sunggu Manai Village, Pattallassang District. The main problems faced by partners are low productive skills and a lack of financial literacy, leading to economic dependence and vulnerability to illegal lending schemes. This community service activity aims to increase women's economic capacity through technical skills training and financial management. The method used is Asset-Based Community Development (ABCD) with stages of socialization, hardskill training (making processed products), and financial literacy workshops (cash management and investment awareness education). The results of the activity showed an increase in participants' knowledge by 45% based on pre-test and post-test scores. Furthermore, participants were able to manufacture products with marketable packaging standards and gained a new understanding regarding the separation of business cash from domestic cash. The conclusion of this activity is that the integration of practical skills and financial intelligence can encourage women's economic independence and create more sustainable family financial resilience.

Malino City in Gowa Regency plays a crucial ecological role as a water catchment area, yet it currently faces the threat of land degradation due to land-use conversion and erosion in hilly areas. This community service activity aims to implement soil conservation while enhancing the economic potential of local residents through the planting of productive fruit tree seedlings. The methods employed include educational socialization, training on planting techniques for sloped land, and the distribution of superior fruit tree seedlings (avocado, durian, and orange). The results indicate an increase in community understanding regarding the importance of permanent vegetation in maintaining soil stability. A total of [Mention number] tree seedlings were planted with the active participation of local farmer groups. In conclusion, the integration of ecological and economic aspects through productive trees creates a sustainable conservation system by providing direct financial benefits to the community, thereby increasing their motivation to preserve the environment in the Malino region.

This study reviews the implementation of Content and Language Learning (CLIL) in Indonesia senior high school through a systematic review. The review aim to identify research trends, report benefits, and key challenges of CLIL in Indonesia education context. Following the FRISMA guidelines, nine peer-reviewed studies published between 2021 and 2025 were selected from reputable academic databases. The analysis focuses in research design, learning outcomes, and implementation n issues, and it applies the CLIL 4Cs framework—Content, Communication, Cognition, and Culture—as the main analytical lens. The finding indicates that CLIL has appositive impact on student engagement, learning   motivation, and better understanding of content and increased confidence in using English in academic context. CLIL also support active learning and encourages higher-order thinking skills. However, the review reveal several challenges that limit effective implementation. These include limited teacher readiness, insufficient English proficiency among teachers and students, lack of collaboration between subject teachers and English teachers, nd difficulties is assessing content and language learning simultaneously. Analysis the 4Cs framework show that Content and Communication are the most emphasized componet in current CLIL practices, while Cognition receives moderate attention and culture is rarely adressed explicitly. The study concludes that although CLIL is feasible and beneficialfor Indonesia senior high schools, its long-term succes depend on continues teacher professiional development, stronger institutional support, and clearer integration within the Merdeka Curriculum. Theis review provide useful insights for educators, researcher, and policemakers to improve bilingual and CLIL-based instruction in Indonesia.

This study aims to analyze the implementation of hadith values ​​in strengthening disciplinary policies and character building of students at MIS Teladan 1 Ujung Kubu. The hadith of the Prophet Muhammad SAW is used as a normative and pedagogical basis in the formulation of disciplinary policies that are educational, humanistic, and oriented towards fostering noble character. This study uses a descriptive qualitative approach with data collection techniques through direct observation, in-depth interviews with the principal, teachers, and students, and documentation studies of madrasah rules and programs. The results show that the values ​​of hadith are implemented systematically through the habit of time discipline, instilling manners in daily interactions, teachers' exemplary behavior as role models, and strengthening religious activities such as congregational prayer and prayer habits. The hadith-based disciplinary policy has been proven to contribute positively to strengthening student character, especially in aspects of discipline, responsibility, religious attitudes, and social behavior. This study concludes that the integration of hadith values ​​in disciplinary policies is effective in supporting the goals of Islamic education in elementary madrasas.

Islam Nusantara is a religious concept in Indonesia characterized by moderation, inclusiveness, adaptability to local culture, and emphasizing tolerance. The implementation of these values ​​in school religious practices has been inconsistent due to differing perspectives and rejection of local traditions. The purpose of this study is to describe the forms of school religious traditions, analyze the implementation of Islam Nusantara values ​​in these traditions, identify supporting and inhibiting factors, and explain their impact on student character. The research method used was a qualitative approach with a case study design. The research location was Qurrota A'yun Elementary School in Purwakarta. Data were collected through interviews, observation, and documentation. Based on the results of the study, the Principal and Islamic Religious Education Teachers understand the concept of Islam Nusantara as a harmonious integration of Islam with local culture within the corridors of faith and sharia. Its implementation is realized through structured religious traditions (the culture of greetings, dhuha prayer, murojaah, etc.) that successfully integrate local wisdom. A significant impact is an increase in politeness, tolerance, religiosity, and respect for local culture among students. Supporting factors include school leadership and teacher-parent collaboration, while differences in understanding become obstacles that are overcome through intensive communication. The implementation of Nusantara Islamic values ​​in school religious traditions has proven effective in shaping students' character to be moderate, tolerant, and respectful of tradition. Schools are advised to strengthen program planning with written guidelines and a measurable evaluation system to monitor character development on an ongoing basis.

A literature review on the implementation and evaluation of Convergence Action to Reduce Stunting in Indonesia was conducted as a comprehensive study to understand national patterns, challenges, and factors determining the success of the program. This study aims to examine the effectiveness of cross-sectoral interventions, identify structural barriers, and formulate strategic recommendations for strengthening stunting reduction governance. The method used was a Systematic Literature Review (SLR) with the PRISMA 2020 model, utilizing Crossref and Google Scholar sources through the Publish or Perish application. Of the articles found, only nine studies met the inclusion criteria and were analyzed using a thematic approach based on the CIPP framework. The SLR results showed that in terms of context, government regulations and commitment were strong, but there were geographical disparities, poor sanitation, and low nutrition literacy that affected program outcomes. In terms of inputs, limitations in nutrition human resources, facilities, funding, and the quality of e-PPGBM data were the main obstacles. In terms of process, the implementation of the 8 Convergence Actions has been carried out but remains partial, with suboptimal integration between OPDs and monitoring that has not yet produced adequate feedback. In terms of output, service coverage has increased, but the decline in stunting rates has been inconsistent across regions. The research results emphasize the importance of strengthening human resource capacity, data integration, cross-sectoral coordination, and adapting programs based on local contexts to ensure the accelerated and sustainable reduction of stunting.

This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

Mathematics is a core subject that develops critical thinking skills; however, many third to fifth-grade elementary school students face difficulties with conventional teaching methods that tend to be uniform and less adaptive. This study aims to develop and implement a mobile-based educational game, "Ethno Run," which integrates the Bayesian Knowledge Tracing (BKT) algorithm to provide an adaptive learning experience. The method used is Research and Development (R&D) with the Multimedia Development Life Cycle (MDLC) framework. The system uses BKT to track students' mastery in real-time by analyzing their responses to pre-tests and exercises within the game, which then adjusts the difficulty level and focuses the post-test on areas identified as weak, such as arithmetic operations and geometry. The findings show that this adaptive approach significantly improves learning outcomes, with the average score increasing from 44.33 on the pre-test to 85.33 on the post-test among 30 students. This study concludes that the integration of Artificial Intelligence through BKT effectively personalizes learning, enhances student motivation, and provides data-driven insights for teachers regarding students' progress. The implication of this research is that adaptive game-based learning serves as a feasible interactive solution to bridge the gap in conventional basic mathematics education.