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Wastewater Treatment Plant (WWTP) pada kawasan industri konvensional umumnya masih mengandalkan strategi pemeliharaan berbasis interval waktu yang tetap. Pendekatan tersebut berisiko menyebabkan penurunan performa pompa yang tidak teridentifikasi secara dini serta meningkatkan potensi pemborosan energi operasional. Penelitian ini mengembangkan Green Maintenance Framework berbasis machine learning untuk meningkatkan reliabilitas pompa sirkulasi pada sistem Moving Bed Biofilm Reactor (MBBR). Analisis dilakukan menggunakan dataset telemetri multi-sensor yang mencakup parameter getaran, temperatur, tekanan, debit aliran, dan rotasi per menit (RPM). Proses rekayasa fitur diterapkan melalui pembentukan System Efficiency Index untuk meningkatkan sensitivitas model terhadap indikator degradasi kinerja pompa. Model prediktif dibangun menggunakan algoritma Random Forest Classifier dengan skema pembagian data 80:20 secara stratified. Hasil pengujian menunjukkan bahwa model menghasilkan tingkat akurasi klasifikasi sebesar 100%, dengan variabel Vibration dan Temperature menjadi parameter yang paling dominan dalam proses prediksi. Analisis operasional memperlihatkan bahwa degradasi pompa menyebabkan penurunan flow rate meskipun nilai rotasi per menit (RPM) mengalami peningkatan, sehingga memicu kenaikan konsumsi energi dan meningkatkan risiko gangguan pada proses biologis Moving Bed Biofilm Reactor (MBBR). Dari aspek ekonomi, kondisi tersebut menyebabkan pemborosan energi sebesar 5.623 kWh atau setara Rp6.271.236, - per bulan untuk setiap unit pompa. Penelitian ini berkontribusi pada pengembangan sistem predictive maintenance berbasis kecerdasan buatan untuk mendukung efisiensi energi serta implementasi green manufacturing di kawasan industri.

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh disiplin kerja dan lingkungan kerja terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pegawai Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang yang berjumlah 68 orang. Teknik pengambilan sampel menggunakan teknik sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Pengumpulan data dilakukan melalui observasi, wawancara, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Lingkungan kerja juga berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Selain itu, disiplin kerja dan lingkungan kerja secara simultan berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Kondisi kerja yang tertib, nyaman, aman, serta didukung hubungan kerja yang harmonis mampu meningkatkan motivasi, loyalitas, dan rasa puas pegawai dalam melaksanakan tugas pelayanan publik.

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja dan kompensasi terhadap motivasi kerja pegawai, baik secara parsial maupun simultan pada Dinas Pemadam Kebakaran dan Penyelamatan Kota Makassar. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi penelitian berjumlah 198 pegawai, dengan sampel sebanyak 70 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan program SPSS dengan teknik analisis regresi linear berganda, serta melalui uji instrumen, uji asumsi klasik, dan uji hipotesis. Hasil/Temuan – Hasil penelitian menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap motivasi kerja pegawai, demikian pula kompensasi berpengaruh positif dan signifikan terhadap motivasi kerja. Secara simultan, beban kerja dan kompensasi terbukti memberikan pengaruh signifikan terhadap motivasi kerja pegawai. Temuan ini mengindikasikan bahwa pengelolaan beban kerja yang seimbang serta pemberian kompensasi yang adil dan layak menjadi faktor penting dalam meningkatkan motivasi kerja pegawai.

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap nilai perusahaan, menganalisis pengaruh profitabilitas terhadap nilai perusahaan, serta menganalisis pengaruh likuiditas terhadap nilai perusahaan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Populasi penelitian mencakup seluruh iverusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024 yang berjumlah 83 perusahaan. Sampel penelitian sebanyak 48 perusahaan yang dipilih melalui iverusa purposive sampling berdasarkan kriteria iv erusahaan yang terdaftar secara berturut-turut selama periode penelitian, mempublikasikan laporan keuangan secara lengkap, tidak mengalami kerugian selama periode penelitian, serta memiliki data yang sesuai dengan variabel penelitian. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan mengakses dan mencatat data keuangan yang relevan. Analisis data menggunakan analisis regresi data panel dengan bantuan aplikasi Eviews melalui uji pemilihan model yang meliputi uji Chow, uji Hausman, dan uji Lagrange Multiplier untuk menentukan model yang paling sesuai. Hasil penelitian menunjukkan bahwa struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa komposisi penggunaan utang dan ekuitas dalam pendanaan perusahaan dapat memengaruhi persepsi investor terhadap kinerja dan prospek perusahaan. Profitabilitas yang diproksikan dengan Net Profit Margin (NPM) juga berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi kemampuan iverusahaan dalam menghasilkan laba maka semakin tinggi pula nilai perusahaan karena meningkatnya kepercayaan investor terhadap kinerja perusahaan. Sementara itu, likuiditas yang diproksikan dengan Current Ratio (CR) tidak berpengaruh signifikan terhadap nilai perusahaan, yang menunjukkan bahwa kemampuan perusahaan dalam memenuhi kewajiban jangka pendek belum tentu menjadi pertimbangan utama bagi investor dalam menilai perusahaan pada sektor makanan dan minuman.

D Dowry (mahar) is an obligation of a groom to his bride in Islamic marriage, symbolizing respect and responsibility. In the Buton community, mahar also develops as a customary tradition known as boka, which carries both symbolic and socio-cultural meanings. This study aims to analyze the concept of mahar according to the Shafi’i school of law and its implementation in Taduasa Village, South Buton Regency. This research uses a qualitative method with data collection techniques including interviews, documentation, and literature review. The findings show that mahar is viewed as a symbol of respect for women and is determined based on lineage and social status. According to the Shafi’i school, such practices are permissible as long as they are based on mutual agreement and do not burden the groom. However, excessively high dowry amounts in some cases may hinder marriage. This study concludes that the mahar tradition in Taduasa Village remains consistent with Shafi’i principles but should be adjusted to the Islamic values of ease and public welfare.

High consumption of sugar-sweetened beverages (SSBs) has become an increasing public health concern, particularly among adolescents. Excessive SSB intake is a major risk factor for various non-communicable diseases, including type 2 diabetes mellitus, cardiovascular diseases, obesity, dental caries, and certain types of cancer. This study aimed to analyze the factors associated with the level of sugar-sweetened beverage (SSB) consumption among adolescents. This study employed a descriptive literature review approach. Data were obtained from national and international journals relevant to the topic of SSB consumption among adolescents. The selected articles were analyzed to identify factors associated with SSB consumption. The findings indicated that SSB consumption among adolescents is influenced by several factors, including individual factors (gender and knowledge), socioeconomic factors (peer influence and pocket money allowance), environmental factors (mass media exposure and beverage availability), and psychological factors (stress level and preference for sweet tastes). This study highlights that SSB consumption is a multifactorial behavior influenced by various interacting determinants. Therefore, comprehensive interventions targeting both individual and environmental factors are needed to reduce SSB consumption among adolescents.

Indonesia is currently experiencing an emergency situation regarding sexual violence, which compromises national social resilience. The enactment of the Sexual Violence Crimes Law (UU TPKS) creates new legal mandates for healthcare professionals. Midwives, serving as frontline providers in primary care and remote areas, act as the first professional contact for survivors, yet they lack adequate legal certainty regarding medico-legal duties and preparedness within the midwifery educational framework. Objectives: This study aims to analyze the regulatory synchronization concerning the limited medico-legal authority of midwives in implementing the UU TPKS and to formulate reconstruction strategies for professional standards and the national midwifery curriculum. Methods: This normative juridical (doctrinal) research utilizes statute, conceptual, analytical, and comparative approaches. Data analysis was conducted qualitatively-normatively through systematic and teleological interpretations, evaluated using coherence and prescriptive frameworks. Results: The study reveals a significant disharmony of norms between the UU TPKS and Minister of Health Regulation (Permenkes) No. 2 of 2025, which imposes bureaucratic barriers on safe abortion access for rape victims. Additionally, the Midwife Professional Standards (Kepmenkes No. 320/2020) fail to integrate basic clinical forensic authorities, compounded by a national techno-centric curriculum that overlooks Trauma-Informed Care (TIC). Conclusions: Legal certainty for midwives and comprehensive justice for survivors can only be accomplished by reconstructing inclusive competency standards, eliminating administrative boundaries through the "Medical First" principle, and integrating primary health law and trauma-sensitive care modules into the national midwifery curriculum.

Ciberi Beach is a tourist area in Enggros Village, Abepura District, Jayapura City, with significant development potential that draws on its natural resources and local wisdom. This study aims to identify internal and external factors influencing the development of the tourism area and to formulate appropriate development strategies using SWOT analysis. The research employs a mixed-methods approach, combining qualitative and quantitative techniques, with data collected through field observations, in-depth interviews, and questionnaires distributed to 25 visitors. The findings show that the main strengths are unspoiled natural scenery and community friendliness, while the main weaknesses include inadequate public facilities and poor road access. Key opportunities include ecotourism potential and policy support for spatial planning, while threats include coastal abrasion and unmanaged waste. Based on the SWOT matrix, the strategic position falls in Quadrant I (X = 0.31; Y = 0.51), supporting an aggressive SO strategy. Priority strategies include community-based ecotourism development, digital promotion, collaborative partnerships with universities and NGOs, and regulatory strengthening for sustainable land use. The analysis is grounded in a three-framework theoretical lens comprising the 3A tourism components (Attraction, Accessibility, Amenity), ecotourism principles, and community-based tourism, which together guide the interpretation of SWOT findings and the formulation of strategy.

This study aims to analyze the effect of public satisfaction on political participation in the 2024 single-candidate regional election (Pilkada) in Batanghari Regency. Political participation in elections is an important indicator of democratic quality, especially in a single-candidate contest where electoral competition is limited. The research employed a quantitative explanatory approach with a sample of 151 respondents selected through simple random sampling. Data were collected using structured questionnaires and analyzed using simple linear regression with IBM SPSS Statistics to determine the relationship between public satisfaction and political participation. The results indicate that public satisfaction has a positive and significant effect on political participation, with a coefficient of determination (R²) of 0.510. This means that 51% of the variation in political participation can be explained by public satisfaction, while the remaining percentage is influenced by other factors not included in this study. However, voter turnout in the 2024 election declined compared to the previous regional election. These findings suggest that public satisfaction is not the sole factor influencing political participation, as the level of political competition in a single-candidate election also plays an important and contextual role in shaping voter behavior and turnout.

Perkembangan industri fashion muslim di Surabaya yang pesat diiringi dengan persaingan yang ketat antar pedagang. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, harga, dan kreativitas terhadap pendapatan usaha pedagang fashion muslim di Pasar Atom Surabaya. Menggunakan pendekatan kuantitatif asosiatif, data primer diperoleh melalui kuesioner dari 50 responden yang dipilih dengan teknik purposive sampling. Analisis regresi linear berganda digunakan setelah uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk tidak berpengaruh signifikan terhadap pendapatan usaha (p=0,263), harga berpengaruh positif dan signifikan (p=0,000; B=0,565), dan kreativitas berpengaruh positif dan signifikan dengan koefisien tertinggi (p=0,000; B=0,633). Secara simultan ketiga variabel berpengaruh signifikan terhadap pendapatan usaha (F=61,629; p=0,000) dengan Adjusted R² sebesar 0,788. Temuan ini mengindikasikan bahwa dalam konteks pasar tradisional modern, kreativitas dan strategi harga lebih menentukan pendapatan dibandingkan kualitas produk. Implikasi manajerial bagi pedagang adalah memprioritaskan kreativitas dan fleksibilitas harga serta mempertahankan kualitas pada tingkat standar layak jual.

Preeclampsia is a pregnancy complication that significantly contributes to maternal and neonatal morbidity and mortality worldwide. Globally, it affects approximately 3–8% of pregnancies and causes more than 70,000 maternal deaths each year. In Indonesia, preeclampsia accounts for around 30% of the 4,151 maternal deaths reported in 2024. In Padang City, there were 254 cases in 2023 and 129 cases in 2024, with Puskesmas Bungus having the highest prevalence (7.2% and 3.77%). This study aimed to analyze the association between body mass index (BMI), history of hypertension, and history of preeclampsia with the incidence of preeclampsia among pregnant women at Puskesmas Bungus, Padang. This study used a quantitative case-control design involving 50 cases and 50 controls. Data were analyzed using chi-square and logistic regression tests. The results showed significant associations between obesity (p=0.031; OR=2.897), history of preeclampsia (p=0.006; OR=13.821), and history of hypertension (p=0.002; OR=17.216) with the incidence of preeclampsia. Multivariate analysis identified history of hypertension as the most dominant factor associated with preeclampsia. This study concludes that obesity, history of hypertension, and history of preeclampsia are significant risk factors for preeclampsia among pregnant women. Strengthening early detection and routine antenatal care for high-risk pregnancies is necessary to reduce maternal complications associated with preeclampsia.

This study aims to analyze the effect of cutting parameters on surface roughness in the turning process of AISI 1045 steel. The investigated parameters include cutting speed, feed rate, and depth of cut. A quantitative approach was employed using multiple linear regression analysis with SPSS software. The dataset consisted of 30 simulated experimental observations with varying cutting parameter conditions. Prior to regression analysis, classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were conducted to ensure the validity of the model. The results indicated that all assumptions were satisfied. The findings reveal that simultaneously, all independent variables have a significant effect on surface roughness with a coefficient of determination of 82.1%. Partially, Feed rate and cutting speed significantly influence surface roughness, while depth of cut does not show a significant effect. Feed rate is identified as the most dominant variable affecting surface roughness, where an increase in Feed rate leads to higher roughness values. In contrast, increasing cutting speed tends to reduce surface roughness. This study highlights the importance of controlling cutting parameters, particularly Feed rate and cutting speed, to improve machining quality. The results provide practical implications for manufacturing industries in optimizing machining parameters to achieve better surface quality and process efficiency.

This study aims to analyze in-depth cognitive learning theory and its implications for improving the effectiveness of Islamic Religious Education (PAI) teaching at the elementary school level. The adopted methodological approach is qualitative through library research, with the application of content analysis and theoretical synthesis techniques. Primary data sources were obtained from academic literature including textbooks, scientific journals, and the latest empirical research relevant within the last decade. The results of the analysis indicate that cognitive learning theory positions cognitive processes as the core of learning activities, allowing students to function as active agents in constructing knowledge through understanding, analysis, memory representation, and integration with pre-existing cognitive schemas. In the context of PAI, this approach enables meaningful learning through interactive pedagogical strategies such as collaborative discussions, problem-solving, case studies, and metacognitive reflection, which are empirically adapted to the stages of students' cognitive development. The implementation of cognitive theory significantly contributes to strengthening conceptual understanding, increasing learning engagement, developing critical thinking skills, transferring knowledge, and internalizing Islamic values. Thus, cognitive learning theory makes a substantial contribution to optimizing the effectiveness of PAI teaching in elementary schools through an interactive, systematic, and understanding-oriented approach.

Vector-borne infectious diseases remain a public health concern, particularly in tropical regions such as Indonesia. Sanitation clinics at public health centers (Puskesmas) play a role in identifying environmental risk factors and planning interventions to support vector-borne disease control. This study aimed to evaluate the performance of sanitation clinics in environmental intervention planning. The method used was a literature review of scientific articles, journals, and related documents published between 2015-2025. Data were analyzed descriptively to identify forms of environmental interventions and their effectiveness. The results showed that sanitation clinics play an important role in environmental health counseling, sanitation inspections, health education, and environmental intervention planning. However, their implementation still faces challenges, including limited numbers of sanitarians, inadequate facilities and infrastructure, and suboptimal environmental interventions. Nevertheless, sanitation clinics continue to contribute to the prevention of environment-based diseases and vector control. Therefore, strengthening resources and improving the quality of intervention planning are necessary to enhance the effectiveness of sanitation clinic programs.

Indonesia merupakan produsen padi terbesar di kawasan ASEAN dengan produksi mencapai 60,3 juta ton pada tahun 2025. Meskipun demikian, tingginya produksi tersebut belum mampu meningkatkan ekspor beras secara signifikan dan Indonesia masih menghadapi tantangan dalam memenuhi kebutuhan pangan secara berkelanjutan. Kondisi ini menunjukkan bahwa peningkatan output pertanian belum tentu mencerminkan efektivitas penggunaan faktor-faktor produksi yang mendukungnya. Penelitian ini bertujuan untuk menganalisis pengaruh luas lahan sawah, jumlah petani, dan penyaluran pupuk bersubsidi terhadap produksi padi di Indonesia menggunakan pendekatan fungsi produksi Cobb-Douglas. Penelitian ini menggunakan metode kuantitatif dengan data cross section pada 10 provinsi penghasil padi terbesar di Indonesia tahun 2025. Analisis dilakukan menggunakan regresi linier berganda setelah model memenuhi pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa luas lahan sawah berpengaruh positif dan signifikan terhadap produksi padi dengan elastisitas sebesar 1,038743. Sebaliknya, jumlah petani berpengaruh negatif dan tidak signifikan, sedangkan penyaluran pupuk bersubsidi berpengaruh positif namun tidak signifikan. Temuan ini mengindikasikan bahwa peningkatan produksi padi lebih dipengaruhi oleh ketersediaan dan pemanfaatan lahan yang produktif dibandingkan penambahan tenaga kerja maupun subsidi input pertanian. Penelitian ini menyimpulkan bahwa peningkatan produksi padi memerlukan kebijakan yang berfokus pada efisiensi penggunaan sumber daya, perlindungan lahan pertanian produktif, serta penerapan teknologi pertanian yang mampu meningkatkan produktivitas secara berkelanjutan.

Penelitian ini bertujuan untuk menganalisis pengaruh kemiringan saluran terhadap koefisien debit (Cd) pada model ambang lebar. Pengukuran dilakukan dengan variasi ketinggian hulu dan hilir sehingga diperoleh kemiringan saluran yang berbeda-beda, kemudian dilakukan pengamatan terhadap debit aktual dan debit perhitungan pada setiap kondisi. Hasil eksperimen menunjukkan bahwa peningkatan kemiringan saluran cenderung meningkatkan kecepatan aliran dan koefisien debit, meskipun perubahan Cd tidak selalu linier karena dipengaruhi oleh faktor tinggi air di hulu, tinggi ambang, dan kondisi kritis maupun sub-kritis aliran. Selain itu, analisis Fr (Froude) menunjukkan bahwa aliran tetap berada dalam kondisi sub-kritis pada sebagian besar pengamatan, dengan transisi menuju aliran kritis terjadi pada debit lebih tinggi. Kesimpulan dari penelitian ini adalah bahwa kemiringan saluran memiliki pengaruh signifikan terhadap koefisien debit pada ambang lebar, sehingga desain saluran dan perhitungan debit harus mempertimbangkan kemiringan sebagai faktor penting. Data yang diperoleh dapat digunakan sebagai acuan dalam rekayasa saluran terbuka untuk memperkirakan debit dan karakteristik aliran secara lebih akurat.

Python programming has become a fundamental competence in the digital era, yet students often struggle to transform algorithmic logic into functional code. This gap between conceptual understanding and practical implementation skills requires a thorough investigation into learning challenges within the Industrial Informatics Engineering Technology (TRIN) program at Politeknik Manufaktur Bandung. Grounded in Bloom's Revised Taxonomy and Cognitive Load Theory, this descriptive quantitative study utilized a Likert-scale questionnaire and an objective comprehension test administered to 87 third-year students. Data were analyzed using descriptive statistics to map performance across three aspects: conceptual understanding, syntactic comprehension, and implementation ability. Results indicate the conceptual aspect achieved the highest average of 4.15, followed by syntax at 3.56 and implementation at 3.54, with objective test accuracy rates of 76.09%, 65.52%, and 67.36%, respectively. Major obstacles identified include difficulties with looping, debugging, and comparison operators. Therefore, enhanced structured practice and Project-Based Learning approaches are recommended to strengthen students' implementation competencies.

The Free Nutritional Meal Program (MBG) is a government policy that is widely discussed by the public through social media, especially TikTok. Various comments that have emerged indicate differences in public opinion towards the program, so an analysis is needed to determine the tendency of public sentiment. This study aims to analyze TikTok user sentiment towards the Free Nutritional Meal Program using the Naive Bayes method. The research method is carried out through several steps, namely collecting TikTok comment data, preprocessing text, labeling sentiment data into positive, negative, and neutral, feature transformation using TF-IDF, and classification using the Naive Bayes algorithm. Based on the analysis of 500 comment data, the results show that positive sentiment dominates public opinion by 42% (210 data), followed by negative sentiment by 36% (180 data), and neutral sentiment by 22% (110 data). Testing the classification model using Naive Bayes produces excellent performance with an accuracy rate of 86%, precision of 84%, recall of 85%, and F1-score of 84%. The conclusion of this study shows that the Naive Bayes method is effective as an approach in social media sentiment analysis to map public responses to government policies.

Penelitian ini bertujuan untuk menganalisis implementasi strategi manajemen kesiswaan berbasis nilai Kristiani serta kontribusinya terhadap pembentukan karakter peserta didik dalam lingkungan pendidikan multikultural di SDS Unity Primary School. Latar belakang penelitian ini didasarkan pada meningkatnya kompleksitas keberagaman di lingkungan sekolah yang menuntut adanya pengelolaan peserta didik yang tidak hanya berorientasi administratif, tetapi juga mampu membangun sikap toleransi, penghargaan terhadap perbedaan, dan karakter yang kuat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui observasi partisipatif, wawancara, dan analisis dokumentasi sekolah, kemudian dianalisis menggunakan kerangka SWOT (Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa manajemen kesiswaan di SDS Unity Primary School diimplementasikan melalui integrasi nilai-nilai Kristiani, seperti kasih, integritas, tanggung jawab, kerendahan hati, dan pelayanan ke dalam berbagai kebijakan dan program kesiswaan. Keberagaman peserta didik yang terdiri atas berbagai agama dan etnis dikelola melalui pendekatan inklusif yang mendorong interaksi lintas budaya dan lintas agama. Analisis SWOT menunjukkan bahwa identitas spiritual sekolah, program pembinaan rohani, kegiatan ekstrakurikuler, serta dukungan orang tua menjadi kekuatan utama dalam pembentukan karakter peserta didik. Di sisi lain, keterbatasan pembina rohani dan tantangan sekularisasi menjadi faktor yang perlu diantisipasi. Temuan penelitian juga menunjukkan bahwa harmonisasi program kerohanian, ekstrakurikuler, dan program anti-perundungan berbasis pendekatan restoratif berkontribusi terhadap terciptanya iklim sekolah yang aman, toleran, dan harmonis. Penelitian ini menyimpulkan bahwa strategi manajemen kesiswaan berbasis nilai Kristiani efektif mendukung pembentukan karakter peserta didik serta dapat menjadi model pengelolaan pendidikan multikultural yang inklusif dan berorientasi pada pengembangan karakter secara holistik.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.