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: The condition of Indonesian education which until now has not yet found its identity. Curriculum changes have continued to be made until now we have arrived at the independent learning curriculum. Various problems even began to be felt. This research is based on the implementation of the Merdeka curriculum and the 2013 curriculum for teachers at Kunciran 2 Elementary School, what problems teachers face and how to overcome them. The research method used is qualitative with a descriptive approach, and data collection techniques are interviews, observation and documentation. The results of data analysis showed that teachers' problems in implementing the Merdeka curriculum and curriculum13 lie in the planning of learning implementation, planning and assessment of learning. The aim of this research is to find out the problems found in textbooks at Kunciran 2 Elementary School. So that we can find out what problems occur and the need for evaluation.    

This research aims to analyze the implementation of the English Day Education Policy at Nurul Ilmi IT Middle School. This type of research is empirical research, namely research with field data as the main data source. This type of research obtains data using field research, namely by observation, the researcher makes on-site observations of the research object to be observed using the five senses.The research results concluded that the implementation of English as an international language has an important role in global communication, access to educational and information resources, as well as career opportunities in the future. By implementing the English Day policy, schools strive to create an environment that supports the active use of English inside and outside the classroom. Through this policy, it is hoped that students will be more confident and skilled in speaking, listening, reading and writing in English.

Teachers as facilitators are required to be able to operate technology. In this modern era, there are many applications that teachers can use in classroom learning. The Quizizz application is an application that is very easy to understand to help teachers present and evaluate lesson material. Observation results show that the majority of junior high school teachers in Bireun Regency have never used the Quizizz application in learning. The methods used in training include lecture, question and answer and demonstration methods. The results of the implementation show an increase in teacher understanding in operating the Quizizz application.  

The MBKM KKN program carried out by students is part of the successful implementation of the third tridharma of higher education. The aim of this additional program is to support village administrative facilities towards progress and modernization. The problem faced by partners is that partners still need administrative improvements in the form of improving financial file equipment, improving village documentation which is arranged using digital documentation and improving tax administration in the village. The methods used in this program are 1) in-depth observation, 2) interviews, 3) documentation, 4) technical guidance/mentoring. The results of this service to the community in Oluhuta village can be said to be that the program to improve village administrative facilities is progressing 85% in a positive direction for public service facilities. This program still needs to be continued considering the complexity of the tasks carried out by village officials and the need for continuous assistance.

Implementing innovative business models has been the key to success for many start-ups in the e-commerce industry. One example is the Bukalapak application which has achieved extraordinary success in a relatively short time. In this abstract, we will discuss the implementation of an innovative business model that is behind Bukalapak's success in facing fierce competition in the e-commerce industry. Bukalapak is an electronic trading platform that is one of the main players in the Indonesian market. In an effort to win competition in this tight industry, Bukalapak has implemented several innovative business models that differentiate itself from its competitors. This feature is different from other e-commerce platforms because it bridges gold trading directly between consumers without intermediaries. This provides additional flexibility and security for consumers who wish to invest or transact with gold. Bukalapak's success in implementing this innovative business model has been proven through the growth of active users of its application, increased transaction turnover, and increased market value. This success reflects the importance of implementing innovative business models in facing competition in the current e-commerce industry.  

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

The purpose of this research is to describe classroom management planning, implementation of classroom management, supervision of classroom management and supporting and inhibiting factors for classroom management in improving student learning. This research method is descriptive qualitative. The results of the research show that class management planning is carried out by arranging facilities, teaching management and student arrangements, implementation of class management is carried out by applying several class management principles and several approaches, supervision is carried out continuously. The results of the research show that classroom management by teachers has been implemented well, teachers with their abilities can condition the classroom optimally to achieve effective learning.

Stimulating Character Development and Independence in Early Childhood Through Entrepreneurship Activities at ADNI Islamic School Surabaya Kindergarten discusses the implementation of stimulating character development and independence in early childhood through Entrepreneurship activities at ADNI Islamic School Kindergarten Surabaya. This Entrepreneurship activity aims to stimulate positive character development and increase children's independence from an early age. By exploring business concepts practically, children are invited to develop creativity, critical thinking, perseverance and collaborate with each other. This research illustrates how the ADNI Islamic School Surabaya Kindergarten integrates the principles of Entrepreneurship into the curriculum, providing a learning experience that is more than just theory. Interactive and inclusive learning methods help children understand business values, responsibility and teamwork. The results of this program are expected to create children who not only have practical knowledge in business, but also foster positive attitudes, such as courage, perseverance, never giving up, and a responsible attitude. By utilizing Entrepreneurship activities as a means of stimulating character development and independence, research This notes the positive impact of this program on the formation of children's independent personalities. Analysis of research results and observations presents a clear picture of how these activities respond to the developmental needs of early childhood. Therefore, this research provides valuable insights for educators, parents and educational practitioners who are interested in developing comprehensive and relevant educational models to shape children's character and independence from an early age.

This research aims to determine the extent and quality of the implementation of flexibility principles in government agencies regarding the management of BLUD funds. The research method employed is qualitative with descriptive analysis. Data sources for this study consist of secondary data obtained from literature reviews, documentation, and scholarly journals, as well as primary data acquired through interviews and observations. The research findings reveal that the implementation of flexibility principles in managing BLUD within government agencies has been conducted effectively by providing transparent information to the public and adhering to the principles of accountability, responsibility, and independence.  

This paper explores the role of local government in managing the implementation of the Hajj pilgrimage in North Sulawesi. Its background reflects a significant increase in the number of Hajj pilgrims from the region and the challenges faced by the local government in organizing the pilgrimage process. The research focuses on policy analysis and efforts undertaken by the government to provide facilities, manage transportation, accommodation, and other related services. The primary conclusion underscores the crucial and active role of the local government in ensuring the smoothness and safety of Hajj pilgrims while fulfilling their needs throughout the journey. The novelty of this work lies in its in-depth analysis of the specific role of the local government in the context of the Hajj pilgrimage in North Sulawesi, serving as a guideline for other regions facing similar challenges in managing the pilgrimage for their pilgrims.

Mojowono Village is one of the villages in Kemlagi District, Mojokerto Regency, East Java Province which has local potential, namely agriculture, animal husbandry, MSMEs and tourism. Tourism potential in Mojowono Village can be developed because it has potential natural resources (SDA) and human resources (SDM). Tourism development activities aim to grow tourism businesses based on local potential in Mojowono Village, foster community creativity, and increase community economic resources. Tourism development is carried out through two programs, namely installing signboards between two reservoirs (Segawe Reservoir and Trunhyang Reservoir) in Mojowono village and environmental greening in the area around Segawe Reservoir. Implementation of the program involves the active role of the Mojowono Village Government and the community around the reservoir area. The installation of name signs at these two reservoirs has been able to attract tourists to visit Mojowono Village. However, there needs to be sustainability efforts through improving tourism infrastructure, increasing human resources for tourism managers and increasing tourism publications, promotions and branding so that Mojowono Village continues to develop as a tourist village in Kemlagi District.

Import substitution industrialization (ISI) is one of the industrial development strategies that has been implemented by many developing countries, including Indonesia. This strategy aims to reduce dependence on imported consumer and capital goods, as well as create jobs and increase domestic value added. In the early stages of its implementation, ISI has successfully driven industrial growth in Indonesia. However, along with technological development and global competition, ISI faces various challenges, one of which is competition from industries in other countries. Industrial competition is one of the important factors that affects industrial development. Healthy competition can encourage industries to innovate and improve efficiency, making them more competitive in the global market. This paper discusses the relationship between ISI and industrial competition in industrial development. This paper also discusses various policies that can be implemented to improve the competitiveness of Indonesian industries.

This research discusses efforts to introduce cognitive learning theory into the 2013 curriculum in the educational environment. Her research focus is on understanding how key principles of cognitive learning theory, including concepts such as information processing, knowledge construction, and the development of higher-order thinking skills, can be integrated into new curriculum structures. Research methods include analysis of official 2013 curriculum documents, interviews with teachers, and observation of classroom learning practices. The results show that although real efforts have been made to adopt the principles of cognitive learning theory, their implementation still faces certain challenges. Limited resources, teacher understanding of cognitive concepts, and adaptation of learning materials are several important factors that influence successful implementation. Therefore, this research provides recommendations for improving teacher training, adapting learning materials, and increasing resource support so that the 2013 curriculum more effectively achieves students' cognitive learning goals.

This article aims to find out learning-friendly aspects for children with special needs at Bungo Regency Elementary Schools. This research uses a qualitative descriptive research method. Data collection techniques include: observation and interviews. The research subjects or informants were the school principal and class teacher/homeroom teacher. The results of the research show that: (1) in this case the principal as the highest decision holder in an institution greatly influences the sustainability of children with special needs who wish to attend Normal School. (2) There are many problematic factors that exist regarding the implementation of a learning-friendly environment in the 3 elementary schools discussed in this article. However, the most basic and very influencing factor is the problem of the school not having special counselors for children with special needs but they accept children with special needs at the school. (3) The efforts made by the school to overcome the problems faced are that the school must first find a teacher who can specifically guide children with special needs so that these children can catch up with other normal children.

Karya Karsa application is one of the important platforms in providing diverse services to users in various fields. This article analyzes the quality of services provided by the application with a focus on user satisfaction, ease of use, response from service providers, as well as direct evaluation of user interaction with the application. This research was conducted through an online survey of Karya Karsa application users and direct application usage analysis. The survey results showed the satisfaction of most users with the services provided, but also highlighted areas of improvement related to the user interface that needs to be more intuitive. Analysis of application usage revealed good transaction speed, but showed potential improvements in response to users during peak hours. Recommendations focus on improving the user interface, enhancing the infrastructure and responsiveness of the application, and improving customer support. It is expected that the implementation of these recommendations will improve the service quality and user experience of the Karya Karsa application, strengthening its position as a reliable platform for the community to access the services provided.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

The purpose of this research is to provide suggestions to help students become more disciplined. This research uses a descriptive qualitative approach. Teachers and students at SMA N 1 Tanjung Mutiara were used as research subjects. We used interview and observation techniques to collect data. Research findings include the strategy for developing discipline at SMA N 1 Tanjung Mutiara as follows: making a mission statement, vision statement and educational goals. regardless of the rules that apply at school. Because developing superior discipline requires applying that discipline both in the classroom and outside the classroom. The discipline of the children of SMA N Tanjung Mutiara is proof of the successful implementation and results of the program. grows in terms of self-control in behavior and friendships and study habits. There are more people who apply discipline well at school than those who don't, but there are still many people who do not apply discipline according to the school's wishes.

Not all products are well received in all countries. Thus, it is important for foreign companies to make various adjustments to the products offered. Companies must ensure that their products are well received by society and do not conflict with society's culture. If companies fail to adapt their products, there is a possibility that the company will not survive in the long term. In this article the author will explain the influence of product policy in international trade law, the importance of product policy factors that influence international business, and how product policy strategies influence the implementation of international business. The research method used is collecting and processing data from various sources, including online journals that are relevant to the topic of discussion.

The pandemic era that occurred in 2020 is a new history in human civilization. The emergence of the pandemic has limited interaction between humans and the surrounding environment. Limited interaction during the pandemic is manifested in the social distancing program, indirectly this program can reduce the sense of social concern, kinship and togetherness between residents. Not only does it have an impact on social welfare, this program will also limit buying and selling activities in markets and local village environments. Thus affecting the level of economic welfare of local communities. The pandemic era that has ended has not been able to restore the economy and health of the affected communities, so various individual and group efforts still need to be made that can increase people's income. Some of the problems above are the background and reasons for choosing Simomulyo Village as our KKN object. Simomulyo village has a very strategic location because it is located in the city center and has a fairly large market. Of course, this condition causes Simomulyo village to receive a significant impact from the pandemic period to the post-pandemic period. To solve existing problems, we and the Simomulyo Village community will work together to maximize the benefits of implementing the waste bank program. The success of this optimization is marked by increased awareness and insight of the village community regarding waste that is ready to be recycled and sold to increase village income. The hope is that, apart from being useful in creating a healthy environment, the waste bank program will also be useful in improving economic and social welfare for the people of Simomulyo Village. This is realized in the form of a waste bank account which is accumulated into cash to ensure the smooth implementation of several village activities.  

This research discusses the implementation of the Project for Strengthening the Profile of Pancasila Students (P5) in the Independent Curriculum at the UNP Laboratory Development High School. The Merdeka Curriculum emphasizes the character of students with six main dimensions, such as faith, diversity, mutual cooperation, independence, critical thinking and creativity. Implementation of P5 is carried out through project-based activities involving these elements, with a focus on the theme "Local Wisdom." UNP Laboratory Development High School implements P5 every three months, involving all education stakeholders. P5 evaluation does not focus on written grades, but rather on strengthening character, especially local wisdom which describes the culture, identity and ethics of the local community. This program aims to prepare students to face the challenges of globalization while maintaining harmony with Pancasila values ​​and local wisdom. The research method used was qualitative with data collection through observation and interviews with the P5 coordinating teacher. The findings show that P5 involves project-based activities aimed at strengthening students' competencies and character in accordance with the Pancasila Student Profile. The implication of this research is the importance of character education that integrates local wisdom in learning to create a competent and characterful generation.