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The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

This study examines the semantic aspects of the poetry anthology Penyair Tanpa Bait by Ahmad Zayn, a contemporary poetic work characterized by free structure and the absence of conventional stanzas. The background of this research is rooted in the need to understand how meaning is constructed in modern poetry that departs from traditional poetic forms. The objective of this study is to describe and analyze lexical, grammatical, and referential meanings contained in the poems in order to reveal their overall semantic structure. This research employs a qualitative descriptive method with a semantic analysis approach. The data consist of words, phrases, and poetic lines selected from the anthology, which are analyzed through stages of data identification, classification, and interpretation of meaning. The findings indicate that the poems predominantly utilize lexical meanings as the foundation of interpretation, while grammatical structures and referential meanings function to strengthen symbolic and contextual meanings. The absence of stanza divisions encourages a continuous flow of meaning that emphasizes semantic cohesion rather than formal structure. The implications of this study contribute to the field of linguistic and literary studies by enriching semantic analysis of contemporary Indonesian poetry and providing a framework for interpreting non-conventional poetic texts.

Ethnopharmacy is a field of study that examines traditional medicinal practices based on local knowledge along with their underlying biochemical foundations, and it is increasingly recognized for its role in preserving local wisdom while contributing to the development of modern healthcare solutions. Among the Suku Anak Dalam community, the use of medicinal plants has been practiced for generations as a means of preventing and treating various diseases, reflecting a deep empirical understanding of the therapeutic properties of natural remedies available in their surrounding environment. This study aims to examine the biochemical basis of ethnopharmaceutical practices applied by the Suku Anak Dalam community and to analyze their application in daily life. Data were collected through direct field observations, structured interviews with community members knowledgeable about traditional medicine, and literature reviews related to the bioactive compound content of the most commonly used medicinal plants. The results indicate that many of the plants utilized contain active compounds with anti-inflammatory, antimicrobial, and antioxidant properties, which play an important role in supporting community health. These findings highlight the complexity and scientific value of traditional knowledge and emphasize the importance of integrating ethnopharmaceutical practices with modern biochemical research to develop natural medicines, preserve cultural heritage, and sustainably improve public health quality.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

Developments in information technology have had a significant impact on business communication and negotiation processes in various industrial sectors. Technological advances such as email, video conferencing, instant messaging applications, cloud-based information systems, and other digital media have created new, faster, more efficient, and more documented communication models. This study uses a descriptive approach based on a literature review to analyze how information technology is transforming interaction patterns, strategies, and negotiation processes in the modern business environment. The results indicate that information technology plays a strategic role in increasing the effectiveness of business communication and accelerating the negotiation process. Advantages such as cost savings, time flexibility, global access, and automated documentation are the main reasons for the increasing use of digital media in the business world. However, digital negotiation also presents challenges such as the loss of non-verbal context, the risk of miscommunication, data security issues, and limitations in interpersonal relationships. The conclusion of this study confirms that successful negotiations in the digital era are greatly influenced by interpersonal communication skills, digital literacy, appropriate media selection, and the implementation of negotiation strategies that adapt to technological changes.

Set theory is one of the fundamental concepts underlying the structure of discrete mathematics and computer science and plays a crucial role in understanding various advanced topics, such as relations, functions, mathematical logic, and other discrete structures. This concept serves as the foundation for developing a systematic and structured mathematical mindset. This paper aims to explain the fundamental concepts of set theory, review its significance in discrete mathematics, and outline how to present sets and basic operations on sets, such as union, intersection, complement, and difference. The method used in this paper is a literature study by reviewing, collecting, reading, and analyzing data from various relevant written sources, both textbooks and scientific articles. Through this study, students are expected to be able to understand set theory more comprehensively. Thus, it can be concluded that set theory is not merely an introductory topic, but rather a formal framework that defines the validity of logic and structure in modern discrete systems.  

This study aims to analyze the relevance of Jürgen Habermas's thought in understanding the phenomenon of modern spirituality and the social dynamics of Generation Z in the digital era. Using a qualitative research method with a philosophical-analytical approach, this study examines Habermas's central concepts such as communicative action, the public sphere, the lifeworld, and discourse ethics. The results indicate that modern spirituality, which is personal and fluid, serves as a form of cultural resistance against the colonization of the lifeworld by the instrumental rationality of economic and bureaucratic systems. Meanwhile, Generation Z faces significant challenges within a digital public sphere that is often distorted by algorithms, polarization, and misinformation, which hinders the establishment of rational and deliberative communication. The study concludes that Habermas's theory provides a crucial normative framework for revitalizing healthy dialogue, constructing emancipatory digital ethics, and assisting Generation Z in restoring the depth of life's meaning amidst the pressures of the modern system.

Graph theory as a branch of discrete mathematics has experienced significant development in its application to modern complex network systems, particularly in digital social networks and transportation systems. This research aims to analyze fundamental concepts of graph theory, examine characteristics of cycle detection algorithms along with their computational complexity, investigate their application in digital social network analysis, and explore their implementation in digital transportation system optimization. The research method employs a qualitative approach with library research focusing on scientific literature from 2020-2025 period from accredited academic databases such as Scopus, Web of Science, and IEEE Xplore, utilizing thematic analysis techniques to identify meaningful patterns from the examined literature. Research findings indicate that fundamental graph theory concepts including vertices, edges, and graph classifications form the foundation for relational structure modeling. Cycle detection algorithms such as Depth-First Search, Union-Find, and Tarjan demonstrate effectiveness with O(V+E) complexity for large-scale graphs. Applications in digital social networks facilitate community identification through Multi-View Clustering, centrality analysis for influencer detection, and understanding viral information dissemination patterns. Implementation in digital transportation systems demonstrates route planning optimization using Dijkstra and Bellman-Ford algorithms, vulnerability analysis through articulation point and bridge identification, and bottleneck detection with betweenness centrality. The research concludes that integration of graph theory in discrete mathematics education enhances critical thinking skills and real-world application understanding, with recommendations for algorithm development for massive dynamic graphs and machine learning integration in graph algorithm optimization.

The increasing consumption of packaged food products in Indonesia reflects modern lifestyle changes but simultaneously raises public health concerns related to high calorie, sugar, and fat intake. Nutritional information presented on food labels consists of multiple interrelated variables, making it difficult to identify dominant nutritional factors that characterize packaged food products. This study aims to apply Principal Component Analysis (PCA) to reduce the dimensionality of nutritional data and to map the nutritional characteristics of packaged food products in Indonesia. The research employs a quantitative exploratory approach using secondary data obtained from nutrition facts labels of 1,651 packaged food products. Seven nutritional variables were initially analyzed, namely total energy, protein, total fat, total carbohydrates, sugar, sodium, and dietary fiber. Data preprocessing included data cleaning, Z-score standardization, and iterative variable selection based on the Kaiser-Meyer-Olkin (KMO) measure and Bartlett’s Test of Sphericity to ensure sampling adequacy and sufficient correlation among variables. Variables with low sampling adequacy and perfect multicollinearity were eliminated, resulting in five variables retained for the final PCA model. Principal components were extracted using the eigenvalue greater than one criterion and confirmed through a scree plot, followed by Varimax rotation to enhance interpretability. The results indicate the formation of two principal components explaining approximately 69.7% of the total variance. The first component represents energy density and macronutrient richness, while the second component reflects carbohydrate-related characteristics, particularly the contrasting pattern between sugar and dietary fiber. Biplot visualization further illustrates product distribution based on these components. The findings demonstrate that PCA effectively simplifies complex nutritional information and provides a clear nutritional mapping of packaged food products, offering practical insights for consumers, producers, and policymakers in supporting healthier food choices in Indonesia.

This study aims to analyze rebranding strategies and marketing communication in building the brand equity of Kopi Bawang Dayak as a regional flagship product. Kopi Bawang Dayak is a local product innovation based on the indigenous wisdom of Kalimantan that has functional and economic potential; however, it still faces challenges such as weak brand identity, unclear positioning, and ineffective marketing communication. This research adopts a qualitative approach using a descriptive method. Data collection techniques include interviews with business actors and consumers, observations of visual identity and promotional media, documentation, and literature review. The results indicate that rebranding strategies implemented through logo updates, packaging redesign, and the reinforcement of local values are able to enhance brand awareness and brand associations among consumers of Kopi Bawang Dayak. Furthermore, marketing communication that emphasizes storytelling, health benefits, and local cultural values through social media contributes to increasing perceived quality and building consumer trust. The synergy between rebranding strategies and marketing communication is proven to play a significant role in strengthening the brand equity of Kopi Bawang Dayak. This study concludes that integrating local identity with modern marketing approaches is a key factor in enhancing the competitiveness of regional flagship products in broader markets.

The Frankfurt School represents one of the most influential traditions of critical thought in the development of twentieth-century social theory and philosophy. This article aims to examine the impact of Frankfurt School thought particularly the ideas of key figures such as Max Horkheimer, Theodor W. Adorno, Herbert Marcuse, and Jürgen Habermas and to analyze the relevance of their ideas within contemporary social contexts. Using a qualitative approach through an extensive literature review, this study examines key concepts such as critical theory, instrumental rationality, and the culture industry, as well as their implications for power relations, advanced capitalism, mass media, and modern democracy. The findings demonstrate that the Frankfurt School’s critique of instrumental rationality and cultural commodification remains highly relevant for understanding contemporary social problems, including digital media dominance, consumerism, and the crisis of the public sphere. This article argues that Frankfurt School thought continues to provide an essential analytical framework for critically engaging with the contradictions of modern and postmodern societies in the era of globalization and digital technology.

This research traces the role of classical Islamic intellectual traditions in shaping the direction and character of the contemporary Islamic education system at the Al Asror Islamic Boarding School, Gunung Pati, Semarang. This study highlights the preservation and adaptation of the main elements of turats such as the study of the yellow book, sanad-based teacher-student relations, oral learning patterns, and the development of manners and learning ethics which are maintained as the methodological foundation of Islamic boarding schools. In the context of educational modernization, this study observes how the tradition undergoes adjustment without losing its epistemological roots. Using a qualitative approach, this study explores classroom learning practices, curriculum structure, and views of pesantren stakeholders through observation, in-depth interviews, and document analysis. Field findings show that the Al Asror Islamic Boarding School is able to combine classical scientific heritage with modern educational needs, including the implementation of more systematic learning strategies, strengthening curriculum management, and the use of digital technology as a means of supporting learning. The synergy between traditional values and the demands of this era confirms that turats are not only relevant, but also remain a source of values, ethos, and a framework of thinking that enriches Islamic boarding school educational innovations. Furthermore, the results of the study emphasize that the ability of pesantren to harmonize classical intellectual heritage with social, technological, and pedagogical developments is a strategic factor for the resilience, continuity, and competitiveness of Islamic education in the modern era.

Cloud-native systems are essential for modern software development, offering enhanced scalability, flexibility, and resilience through cloud computing environments. However, ensuring the reliability and performance of these systems presents a challenge due to their dynamic and distributed nature. Traditional testing methods, such as unit and integration testing, while valuable for detecting individual component defects and interactions, are insufficient for predicting failure rates in complex, cloud-native applications. This study explores the effectiveness of various testing techniques and quality metrics in predicting failure rates within scalable cloud-native systems. A comparative experimental study was conducted using three primary testing techniques: unit testing, integration testing, and chaos testing. The results indicate that chaos testing, when combined with advanced quality metrics such as migration rate and mismigration rate, significantly outperforms traditional methods in predicting failure rates and evaluating system resilience. These findings suggest that chaos testing offers a more comprehensive evaluation, simulating real-world disruptions to test system behavior under stress, which is essential for cloud-native environments where high availability and fault tolerance are critical. The study also highlights the importance of integrating predictive quality metrics, which improve the accuracy of failure predictions and enhance system reliability. The study concludes that for cloud-native systems, a combination of advanced testing techniques and predictive metrics is essential for ensuring high availability, scalability, and reliability in dynamic environments. Future research should focus on refining predictive testing approaches, developing standardized frameworks, and empirically validating new testing methods to address the growing complexity of cloud-native systems.

The development of social media has shifted the way humans interpret spirituality and construct self-identity, giving rise to the phenomenon of digital religiosity that is all-visual, instant, and performative. This study aims to analyze how representations of spirituality in social media culture contribute to the crisis of self in modern humans, by interpreting this phenomenon through the metaphysical perspective of Seyyed Hossein Nasr. Using a qualitative approach with a descriptive-analytical design that enriches digital ethnography, this study collects data through documentation of spirituality-themed content on TikTok, Instagram, and YouTube, as well as a literature review of Nasr's works and literature related to digital spirituality. Thematic analysis shows that spirituality in social media is formed through symbolic aestheticization, the commodification of religious values, and identity performances oriented towards algorithms and public validation. These findings demonstrate the symptoms of the desacralization of modernity as criticized by Nasr, namely the erosion of spiritual depth due to the dominance of images and the narrowing of transcendent meaning. This study emphasizes that social media is not just a medium, but a space for the formation of consciousness that can facilitate and endeavor the spiritual search of modern humans. Theoretically, this research contributes to the study of digital spirituality and the critique of modernity; In practice, he encourages more critical digital literacy so that people can manage spiritual experiences more authentically.

This article examines the integration of constructivist theory in Christian Religious Education (PAK) by emphasizing the role of personal experience as the basis for faith formation. Through a reflective-theological qualitative approach, this research combines the constructivist thought of Piaget, Vygotsky, and Fosnot with a theological perspective on the incarnation of Christ and the work of the Holy Spirit. The analysis suggests that constructivism can be theologically reinterpreted into a new paradigm called the Theo-Constructive Epistemology of Incarnational Faith, in which faith is not simply taught cognitively, but is constructed through life experiences infused by the presence of God. This approach emphasizes that the learning of faith is relational, participatory, and contextual, in line with the nature of God who works in human history. The findings of this study offer a new direction for PAK praxis to be more relevant to digital contexts and cultural plurality, without losing its theocentric orientation. Thus, the integration of constructivism and incarnational theology opens up space for more dynamic, contextual, and transformative learning of faith, while strengthening the relevance of PAK in facing the challenges of modern times.

This study investigates the incorporation of Sufi-oriented values into the management practices and production processes of MADA Drinking Water operated by the Ahlus Shafa Wal Wafa Islamic Boarding School Foundation. The research focuses on the Syafi’i ethical concept known as Giti–Gito, which encompasses spiritual and moral values including sincerity, patience, inner richness, holistic physical and spiritual well-being, as well as fairness in sharing resources. The main aim of this study is to examine how these values are implemented within pesantren-based business management and to assess their impact on employees’ work attitudes, leadership styles, and interpersonal relations in the workplace. This research employs a qualitative case study method. Data were gathered through semi-structured interviews, participant observation, and a review of relevant institutional documents. The findings reveal that the implementation of Giti–Gito values has successfully shaped a work environment grounded in religious ethics, social harmony, and humanistic principles. The Giti aspect strengthens employees’ commitment to sincerity, patience, and accountability in carrying out their responsibilities, while the Gito aspect contributes to enhancing employee welfare and fostering a sense of social responsibility. Although challenges remain in reconciling spiritual values with modern management demands, the integration of both spiritual and professional dimensions has demonstrated its effectiveness in creating a productive, ethical, and sustainable organizational environment.

The development of Islamic political thought cannot be separated from the historical context and social dynamics surrounding it. One significant period that influenced the direction of this thought is the era of Western colonialism in the 19th to early 20th centuries. During this period, much of the Islamic world was under Western colonial rule, which had a profound impact on the social, political, and intellectual conditions of Muslims. Within the Muslim community itself, various internal issues related to religious understanding arose, causing difficulties in facing the dominance and hegemony of the West. Islamic political thought became one of the fields of study in political science, which is not only relevant today but also gained attention during the classical Islamic period. This study is highly significant, both in the development of knowledge and as a framework for political practice. Therefore, it is important to study Islamic political thought, as it provides deep insights into political dynamics and Islam’s contribution to shaping existing political systems, as well as offering perspectives that are useful in facing contemporary global challenges.

The increasing adoption of collaborative robots in modern manufacturing environments requires reliable perception systems that can ensure both safety and operational efficiency during human–robot collaboration. This study proposes a CNN-based real-time computer vision system for object and human detection in shared robotic workspaces. The research focuses on developing and evaluating a single-stage deep learning detection model optimized for real-time performance while maintaining high detection accuracy. The proposed methodology includes dataset preparation, model training using transfer learning, real-time system implementation, and comprehensive performance evaluation. Experimental results demonstrate that the developed system achieves high detection accuracy, as reflected by strong precision, recall, and mean Average Precision (mAP) values, while maintaining low inference latency suitable for real-time operation. The system consistently operates above real-time frame-rate thresholds, ensuring timely perception updates required for safety-related decision-making in collaborative robotic environments. Graphical and quantitative analyses further confirm the stability of inference performance under dynamic interaction scenarios involving human movement and multiple objects. Compared with existing approaches, the proposed system provides a balanced trade-off between accuracy and computational efficiency, making it practical for deployment in safety-aware human–robot collaboration scenarios. Overall, the findings indicate that CNN-based real-time object detection systems can effectively support perception and situational awareness in collaborative robotics, contributing to safer and more efficient industrial automation.

This research explores the impact of Cache Aware optimizations on signal processing pipelines in High Throughput computing systems. The growing demand for efficient memory management in modern computing systems, especially for data-intensive applications such as artificial intelligence (AI) and multimedia processing, necessitates the development of optimized memory hierarchies. Traditional memory systems often suffer from memory bottlenecks, significantly reducing the performance of these systems. This study investigates how memory hierarchy optimizations, particularly cache line aware optimization, dependency-aware caching, and adaptive cache replacement algorithms, can mitigate these challenges and improve system performance. Through analytical modeling and experimental benchmarking, this work evaluates various memory hierarchy configurations, including processing-in-memory (PIM) and three-dimensional integrated circuits (3D ICs), comparing them to conventional systems. The results demonstrate that Cache Aware optimizations lead to a reduction in memory access latency by up to 30%, while throughput improved by up to 40%. Additionally, cache hit rates increased by 25%, and energy consumption was reduced by up to 20%, highlighting the effectiveness of optimized memory management. The research contributes to the field by providing valuable insights into the design and implementation of efficient signal processing pipelines. It also identifies key challenges, including the need for dynamic occupancy mechanisms and DAG-aware scheduling algorithms, and suggests potential areas for future research, such as the exploration of collaborative caching approaches and further optimization of cache-adaptive algorithms. This work lays the foundation for more efficient, high-performance computing systems that can handle large datasets and complex tasks in real-time applications.

Cloud native architectures are essential for modern software systems due to their ability to handle dynamic environments, scalability, and high availability. However, ensuring resilience in these systems remains a significant challenge, particularly under varying operational conditions such as high-load periods and failure scenarios. This study aims to assess the resilience of cloud native architectures using quantitative metrics that objectively evaluate key attributes such as availability, fault tolerance, recovery time, and scalability. Through the application of these metrics, the study identifies the strengths and weaknesses of the architecture, providing insights into how the system performs under stress and recovers from failures. The results show that while the architecture demonstrates strong availability and scalability under typical conditions, recovery time and scalability under extreme load conditions reveal areas for improvement. Specifically, issues with resource allocation and self-healing capabilities were identified as key weaknesses affecting the overall resilience of the system. These findings highlight the importance of using data-driven metrics to gain detailed insights into system resilience and to guide architectural improvements. The study also emphasizes the need for continuous monitoring and adaptation of the architecture to optimize fault tolerance and recovery processes. The implications of this research extend to cloud application developers and architects, offering actionable recommendations for improving system resilience. Future research could focus on integrating real-time monitoring systems, developing more advanced resilience metrics, and incorporating AI-driven scaling techniques to further enhance the adaptability and robustness of cloud native systems. By addressing these challenges, cloud native architectures can be better equipped to maintain high performance and reliability in dynamic, real-world environments.