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This study explores the relationship between teachers' digital pedagogical competency and student learning outcomes in both rural and urban schools. A descriptive survey design, utilizing correlational and regression analyses, was employed to examine this relationship. Data were collected from teachers using a structured questionnaire assessing their digital competence, while student learning outcomes were measured through academic performance records. The results revealed significant differences between urban and rural schools in terms of teachers’ digital competence, with urban teachers demonstrating higher levels of digital skills. A positive correlation was found between teachers' digital competence and student learning outcomes, particularly in urban schools, where digital tools were more readily available. The regression analysis further confirmed that digital competence was a significant predictor of student achievement, with urban schools outperforming rural ones even after controlling for teacher experience. The study suggests that infrastructure availability, teacher training, and institutional support play crucial roles in enhancing digital competence, particularly in rural schools, where such resources are often limited. These findings underscore the need for policy reforms that ensure equitable access to digital tools and professional development opportunities for teachers across both rural and urban settings. Recommendations include targeted interventions for rural schools to bridge the digital divide and improve student learning outcomes through enhanced teacher digital competencies.

The importance of the taxation system as an economic pillar becomes increasingly prominent in the face of the complexity of international relations and ongoing technological developments. This article discusses the challenges faced by Indonesia in optimizing tax revenue and controlling tax avoidance in the era of globalization. The phenomenon of tax avoidance, particularly involving renowned companies such as PT Bentoel and Google, is a central issue in the context of taxation law in Indonesia. Its impact is significant, with reports from the Tax Justice Network estimating the country's losses at US$4.86 billion per year or approximately IDR 68.7 trillion. Tax avoidance not only has a negative impact on tax revenue but also has the potential to undermine the overall effectiveness of the taxation system. Indonesia is confronted with the expansion of tax avoidance practices, especially by companies listed on the Indonesia Stock Exchange, reinforcing the urgency to address this issue within the existing taxation legal framework. This research adopts a qualitative method with a focus on tax supervision and enforcement to explore efforts to combat tax crimes in Indonesia. Thus, this study is expected to provide an in-depth understanding of the root issues and formulate effective solutions to enhance the effectiveness of Indonesia's taxation system. The research findings are anticipated to serve as a foundation for the development of a more effective national fiscal policy, addressing loopholes in the taxation legal framework, and preventing detrimental tax avoidance practices.    

Controlling the production process is very important in improving product quality, especially in out of the box businesses. This research aims to find out how to control the production process in this business to improve product quality. To be able to answer the problem formulation in the research, qualitative analysis techniques were used, namely the data reduction stage, data presentation and drawing conclusions. The results of data analysis show that the company has not been able to control the production process properly.    

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.

Shopee PayLater is a form of fintech that allows users to shop online by delaying payment. However, the use of paylater itself is a problem because the MUI fatwa prohibits paylater because it contains riba in its implementation practices, In the campus environment, one of which is FEB Universitas Brawijaya students, it is undeniable that consumptive behavior is one of the behaviors that are often found. This study aims to analyze the effect of debt understanding, usury understanding, financial literacy, and religiosity on the consumptive behavior of students of the Faculty of Economics and Business, Universitas Brawijaya. The research methodology used in this type of research is descriptive quantitative with multiple linear regression analysis models. The results of this study are that understanding debt and financial literacy affect consumptive behavior, while understanding usury and religiosity do not affect consumptive behavior. The implications of this research are expected to contribute insight into the use of Shopee PayLater on consumptive behavior. In addition, it can also be used by educational institutions and governments in controlling consumptive behavior.    

This study aims to determine the effect of classical music therapy on pain intensity in active phase in-partu mothers during the first stage of labor at the Independent Midwife Practice of Pertiwi Sengkang, Wajo Regency. This type of research is quantitative research using the Pre-experimental design method "One Group pretest - posttest design". The sampling technique used in this study used total sampling with a total sample of 30 mothers giving birth at the Pertiwi Sengkang Midwife Independent Practice, Wajo Regency, while data analysis used the Wilcoxon Signed Rank test. The results of the study showed a p-value of 0.000 (p <0.05) which means that the alternative hypothesis is accepted. This means that the alternative hypothesis is that there is an effect of classical music therapy on pain intensity in active phase in-partu mothers during the first stage of labor at the independent practice of midwives in Pertiwi Sengkang, Wajo district. By him, it is hoped that health workers, especially midwives as birth attendants, can help mothers in childbirth to meet their needs for comfort in controlling pain and can use classical music therapy in the delivery process which helps mothers in labor to reduce pain during labor.

Non-Communicable Diseases (NCDs) such as hypertension, diabetes mellitus and heart disease are the main causes of morbidity and mortality in the elderly (elderly). The elderly need early detection and health promotion to reduce the risk of NCD complications and improve quality of life. This activity aims to increase awareness and understanding of elderly people in Barusari Village regarding the importance of early detection and control of NCDs, as well as providing health education through community-based health promotion. Implementation Method: Free Health Check: Carry out a health check to detect early signs of NCDs, such as measuring blood pressure, blood sugar levels, and checking cholesterol. Community-Based Health Promotion: Holding a health promotion campaign involving community leaders, elderly families, and health workers to create an environment that supports a healthy lifestyle for the elderly. Results: Increased public awareness about the importance of early detection and prevention of NCD complications. Elderly people who take part in health checks gain knowledge about their health conditions and are given referrals to health facilities if necessary. Conclusion: This activity was successful in increasing elderly participation in early detection and health promotion, as well as forming a community that is more concerned about controlling NCDs in the elderly group.

This community service aims to assist in the production process of packaged shrimp paste chili sauce for the Sari Asih Women Farmers Group (KWT) in Klegenwonosari village, Klirong sub-district. Making shrimp chili paste will be able to meet the availability of chilies throughout the year for daily consumption. The method implemented is assistance starting from planning, preparating the ingredients, treatments of chili ingredients before making chili sauce, the shrimp chili paste-making process, frying, packaging, and labeling. At each stage of the production process, insight into hygiene and health risks is providing so that packaged chili products are attractive with color, taste, and aroma that remain stable and safe for consumption. The accompanying production process of packaged shrimp paste chili sauce is starting from the preparation, manufacturing, and packaging processes. The preparation selects goods and fresh ingredients free from chemical and biological contaminants. The stage of making chili paste is to control the water and cooking oil content in the chili sauce to extend the shelf life. The packaging process involves selecting packaging made from polypropylene for safety, controlling water content, and closing the packaging tightly to extend shelf life.

This research aims to (1) determine the Inspectorate's supervisory function in preventing misuse of Village Funds and (2) to analyze and formulate what factors influence the Inspectorate's function in carrying out its function as a supervisory element to prevent misuse of Village Funds in South Bolaang Mongondow Regency. This type of research is empirical research, namely research that examines community behavior that arises due to the existence of a legal rule, or vice versa, the formation of a legal rule due to behavior in society by conducting field research and literature review. The results of this research show that the prevention process carried out The Regional Inspectorate prevents misuse of Village Funds by supervising and controlling the management of Village Funds. Factors that influence its effectiveness are legal substance: There are no regional regulations or regent regulations regarding supervisory procedures. Legal structure: The number of auditors is still limited. Legal culture: An inspection process that does not fully reach the field. Where the law applies: There are 7 sub-districts and 83 villages in South Bolaang Mongondow Regency. Infrastructure: Limited facilities for mobilization and the absence of an online site as a source of information and public complaints. The research conclusion shows that the supervision carried out by the Regional Inspectorate of South Bolaang Mongondow Regency has not been effective.

PT XYZ is an industrial company that produces tools. In this research, the problem that must be resolved, namely the issue of raw material inventory control that occurs at PT XYZ, will be resolved using the Economic Order Quantity (EOQ) method using POM-QM software. By using the Economic Order Quantity (EOQ) method, it is hoped that it can solve the raw material inventory control problems that occur at PT XYZ so that the costs incurred by the company are optimal. So, PT XYZ can solve the problem of controlling raw material inventory with the help of the POM-QM application to facilitate the calculation process. Based on the analysis and data processing that has been carried out, it is known that the optimal quantity of raw material A output per order is 150 units with a total cost of IDR 270,596,000 and a reorder point value of 7 units. For raw material B, the optimal quantity per order is 241 units with a total cost of IDR 2,439,490,000 and a reorder point value of 53 units. For raw material C, the optimal quantity per order is 94 units with a total cost of IDR 425,200,400 and a reorder point value of 7 units. For raw material D, the optimal quantity per order is 82 units with a total cost of IDR 217,229,600 and a reorder point value of 5 units. So the raw material that has the most influence in the tool making process at PT XYZ is B because it has the largest reorder point value.    

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

Children with special needs are special children, some of them still need help from other people to carry out their daily activities. But of course children with special needs are trained and accustomed to being independent. There are many Sufistic values ​​contained in daily actions, including in the process of forming emotional independence in crew members. The aims of this research include: to determine the emotional classification of children with special needs (ABK) academically. This research uses field methods (field research) with a qualitative approach. The data collection techniques were obtained through the process of observation, interviews and documentation. The subjects in this research were the founder, several teachers and several students. The results of this research show that: emotional classification of children with special needs (ABK) academically at SLBN Muara Bungo. In delivering it through activities outside the classroom and inside the classroom by first providing an example and motivation to the child then the child will practice periodically and do it with the help of other people first and then be left to do whatever they can on their own. This is a form of independent behavior for children with special needs. (ABK) includes emotional independence, namely controlling one's own emotions, and the effectiveness of instilling Sufistic values ​​in forming emotional independence for children with special needs (ABK), including repentance, responsibility, trust and patience, even though independence is still with the help of other people.

The welfare of Islamic countries is always in the spotlight. It is recorded that around 27.2 percent of the total population of Islamic countries has an income of around 15 thousand rupiah. This illustrates that Islamic countries experience economic difficulties compared to other countries in the world. One of the instruments in efforts to encourage economic growth and efforts to eradicate poverty in Muslim countries in particular is through social funds (waqf). Waqf is one of the instruments in improving economic welfare and alleviating poverty. The research we conducted aims to examine the extent of the role of waqf in realizing the economic welfare of society and the country's economy. The method used in this research is a qualitative method with a literature study approach by taking relevant sources as references for the research we conducted. The research we conducted showed that social funds (waqaf) have a very big role in efforts to alleviate poverty in Islamic countries. One way is the cash waqf approach, although it has not been used optimally, cash waqf has a role in reducing poverty. The government's role is also very important in controlling waqf social funding institutions.

This research faced challenges in incorporating web design skills into the curriculum of SMK Istiqomah Muhammadiyah 4 Samarinda with limited resources. Through the prototype method and the Figma platform, PKL projects are used to teach students about website development. The aim is to provide relevant skills to the technology and graphic design industries. The steps include requirements analysis, prototyping, user evaluation, and user interface design for the company profile. The result is expected to be a web application that is informative, interesting, and in accordance with the needs of the vocational school Abstract.This research aims to implement collaborative games as a strategy to control social emotional development in school-aged children at SDN 1 Kartasura. School-aged children have diverse emotional characteristics, and social-emotional development is very important to shape children's personality and independence. Collaborative games were chosen as a method to stimulate children's social abilities through group activities. The initial stage of this research includes understanding the potential and challenges of social emotional development in school-aged children. Furthermore, a collaborative game was designed and implemented on September 9 2023, involving 25 grade 4 students at SDN 1 Kartasura. This activity includes game sessions, observations of social interactions, and evaluation of activity results which show that the implementation of collaborative games has a positive impact on students' social emotional development. However, research also identifies several obstacles, such as some students who still experience difficulties in socializing and controlling emotions. Therefore, further efforts are needed to maximize the potential of collaborative play in improving children's social emotional development. In conclusion, implementing collaborative games can be an effective approach to creating a positive learning environment and improving students' social emotional development at SDN 1 Kartasura. This research contributes to the understanding of social emotional development strategies in school-aged children through collaborative play.

PT Atlantic Anugrah Metalindo is a manufacturing company that produces costumize products, steel door systems and fireproof doors. Currently PT Atlantic Anugrah Metalindo is producing 100 units of pallet rack manufacturing with customers from PT X so that proper material requirements planning is needed. The purpose of this research is to determine the material requirements of pallet racks optimally and efficiently. This research requires calculating the Bill of Materials (BOM) using the Cutting plane method and controlling the production process to run effectively and efficiently. Based on the calculations that have been carried out, the results show that for 2 mm thick mild steel material requirements, 6 sheets of plate are needed, 3 mm thick mild steel requires 173 sheets of plate, 3.6 mm thick mild steel requires 12 sheets of plate and 5 mm thick mild steel requires 12 sheets of plate. So that from these calculations PT Atlantic Anugrah Metalindo is expected to minimize the material requirements of pallet rack products.

The purpose of this study is to improve students' self-control skills by providing group counseling and individual counseling. The method used is a literature study and data is obtained by reviewing literature using references from various sources including articles, journals, and related research results. The results showed that improving students' self-control skills by providing group counseling and individual counseling is that the Guidance and Counseling (BK) teacher can provide group guidance services. Through these two services, BK teachers can make a significant contribution in shaping students into individuals who have strong self-control and are able to manage their behavior wisely. The role of parents in controlling and developing students' self-control is very important. Without parental support and involvement, efforts to improve students' self-control can experience obstacles.

Human resources as one of the resources in an organization play an important role in the successful achievement of organizational goals. Human resources use other resources owned by the organization in order to achieve goals. Even sophisticated technological machines will be meaningless if the human resources running them are not qualified to work on them. Likewise with information resources. No matter how good and complete the information received by the organization, it will not mean anything, if the quality of existing human resources is not able to translate it into information that is useful for the development and progress of the organization. Human resource management is the process of planning, organizing, implementing and controlling towards human resources in the organization to achieve goals effectively and efficiently. The management functions applied in human resource management consist of, (1) planning, (2) organizing, (3) directing. ), and (4) controlling. The operational functions carried out by human resource management are, (1) procurement, (2) development, (3) compensation, (4) integration, (5) maintenance, and (6) termination of employment (separation). One of the important activities carried out in human resource management, especially in the planning function, is job analysis. By analyzing a job, it will be known what tasks will be carried out in that job, what competencies must be mastered by the human resources who will occupy that position.

The role of government in agriculture is very important in determining economic policy, in planning to mobilize actors there must be readiness, seriousness and commitment to implement it. In an effort to establish regional autonomy, readiness to face future challenges and effective and efficient management of the regional economy by utilizing regional potential and resources. support that has a comprehensive design is needed, in order to obtain information that is in accordance with the problem formulation and research objectives. The method used in this research is a qualitative descriptive research method. This research is located in Bolaang Mongondow district (North Sulawesi). Regarding the role of the government in controlling the level of competitiveness of farmer groups in Bolaang Mongondow district (North Sulawesi). Data collection methods This research uses secondary data. The role of the government as a regulator is that the government prepares the implementation of development (issuing regulations in the framework of the effectiveness and orderliness of development administration). capital through providing capital assistance to the community. The government as a catalyst, the village government has a position as an agent that accelerates the development of village potential. The research results show that the government's role in controlling the level of competitiveness of farmer groups in Bolaang Mongondow, North Sulawesi, is very important and has a positive impact. With support and assistance from the government, farmers can increase their productivity, expand markets, and increase their income.    

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Coal in Jambi is a problem that people continually complain about and causes traffic jams and damaged roads. Until the end of 2022, there are 51 coal mining companies operating in Jambi Province, spread across Sarolangun, Tebo, Batanghari and Muaro Jambi. The Jambi provincial government is preparing alternative coal transportation routes via land and water. This research uses quantitative research with a descriptive format, aimed at explaining, summarizing various conditions, various situations or various variables that arise in the community which is the object of the research based on what happens. Then bring to the surface the character or description of the condition, situation or variable. The results of observations from questionnaires that have been distributed by students hope that this alternative will reduce the level of traffic jams and the number of accidents that occur in the community. The Governor of Jambi, Al Haris, has made various efforts in alternative development in his province. Students hope that this alternative will reduce the level of traffic jams and accidents that occur in society. The Governor of Jambi, Al Haris, has made various efforts in alternative development in his province. One of them is controlling the use of coal transport vehicle plates to repair roads. Apart from that, the provincial government is also discussing the issue of coal transport and the construction of special roads for coal transport. The Governor also admits that his authority is limited in matters of coal transport, but various efforts have been made. carried out, including opening alternative roads and giving lambuk numbers to coal transport. Apart from that, Governor Al Haris also stated the ban on coal transport via national roads and the importance of the progress of Jambi City as a barometer for the development of Jambi province. However, despite this, we can also feel that currently the accident rate is still there.