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The rapid development of digital technology demands that literature learning in junior secondary schools be delivered in a more interactive and student–relevant manner. However, classroom practices remain dominated by lecture-based instruction, resulting in low student engagement and limited appreciation of literary texts. This study aims to describe the use of digital media in teaching fiction and nonfiction texts in Grade VII, as well as to explore students’ experiences and challenges during project based learning activities. Employing a qualitative descriptive design, the study involved Grade VII students and a Bahasa Indonesia teacher. Data were collected through classroom observations, in-depth interviews, and documentation of students’ digital project outputs. Data were analyzed through reduction, display, and conclusion drawing. The findings indicate that integrating digital media with Project Based Learning enhances student engagement through text analysis, group discussions, and digital project creation. Learning also becomes more inclusive through ability-based grouping and more meaningful when materials are connected to students’ local cultural contexts. The study concludes that digital media combined with PBL strengthens students’ literary literacy and learning motivation. The implications suggest that teachers need to develop stronger digital pedagogical competencies and schools should provide adequate technological support.

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

Low science learning outcomes at the junior high school level are a major problem caused by the dominance of conventional, teacher-centered teaching methods. The purpose of this study is to examine various innovative learning strategies, how effective they are, and their impact on student learning outcomes. The literature review method was used to review national and international articles published between 2020 and 2025 that discuss the application of innovation-based learning strategies in science. The strategy patterns, implementation effectiveness, and their impact on student learning outcomes were analysed using content analysis techniques. The research findings indicate that strategies such as problem-based learning (PBL), project-based learning (PjBL), discovery learning, environmental-based learning, and cooperative learning using the Think-Pair-Share (TPS) method are effective in increasing students' motivation and activity, as well as their learning outcomes in the cognitive, affective, and psychomotor domains. Generally speaking, the strategies are all student-centered. This is demonstrated by the constructivist approach, which emphasises contextual and collaborative learning. The results of this study indicate that implementing a creative learning approach can be an effective way to improve the quality of science learning and student learning outcomes in junior high school.

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

This study investigates the impact of Environmental, Social, and Governance (ESG) Risk Ratings on stock prices of companies listed in the ESG Leaders Index on the Indonesia Stock Exchange during the period 2020–2023. Using the Ohlson (1995) valuation model as the theoretical framework, the research examines the value relevance of financial information—proxied by Book Value per Share (BVPS) and Earnings per Share (EPS)—and non-financial information in the form of ESG risk ratings. The study employs purposive sampling, resulting in an unbalanced panel dataset of 120 firm-year observations. Panel regression analysis with the Random Effect Model (REM) is applied, supported by classical assumption tests and sensitivity analysis. The findings reveal that BVPS has a positive and significant effect on stock prices, highlighting its role as a stable and value-relevant measure for investors. By contrast, EPS shows a positive but insignificant relationship, confirming the declining relevance of earnings in the Indonesian market. Moreover, ESG Risk Ratings exhibit a negative but statistically insignificant effect, suggesting that while firms with higher ESG risks tend to be valued lower, sustainability considerations are not yet consistently incorporated into equity valuation by Indonesian investors. These results imply that financial fundamentals, particularly BVPS, remain the dominant factor in stock price determination, whereas ESG information has not yet achieved value relevance in the Indonesian context. The study underscores the need for stronger regulatory enforcement, standardized ESG disclosure, and greater investor awareness to enhance the integration of sustainability risks into capital market decision-making.

Cocoa farming is one of the plantation subsectors that plays a strategic role in Indonesia’s economy, as it contributes to increasing farmers’ income, national exports, and the development of the chocolate processing industry. Indonesia is recognized as one of the world’s largest cocoa producers, with major production areas located in Sulawesi, particularly South Sulawesi, Central Sulawesi, and Southeast Sulawesi. However, the sustainability of cocoa farming still faces various challenges, such as low crop productivity, the use of low-quality seedlings, suboptimal cultivation techniques, and the presence of pests and plant diseases. In addition, limited access to capital and the low level of farmers’ financial management skills also affect the sustainability of cocoa farming. Many farmers do not yet have proper farm financial record-keeping systems, making it difficult to manage production costs, cash flow, and farm capital planning. In this context, financial literacy becomes an important factor that can help farmers manage their farming activities more effectively and sustainably. This study aims to analyze the effect of financial literacy on the sustainability of cocoa farming and farmers’ welfare. The research employs a quantitative approach using a survey method involving 120 cocoa farmers in Sidenreng Rappang Regency (Sidrap), South Sulawesi. Data were collected through questionnaires and interviews and then analyzed using multiple linear regression analysis. The results indicate that financial literacy has a positive and significant effect on farm financial management and the sustainability of agricultural businesses. Farmers with higher levels of financial literacy tend to manage farm capital more effectively, maintain proper financial records, and improve farm productivity. Therefore, improving financial literacy can become

Background: Family planning is a critical public health strategy to control population growth and improve maternal and child health. Among the available contraceptive methods, the Intrauterine Device (IUD) is highly effective and long-term, yet its uptake remains low in many communities. Midwives play a pivotal role in promoting IUD adoption through counselling, education, and community engagement, but their effectiveness in specific local contexts requires further investigation. Objective: This study aimed to examine the role of midwives in increasing women’s participation in IUD family planning at the Bone Pantai Community Health Center. Methods: A quantitative descriptive-analytical study with a cross-sectional design was conducted. The population included women of reproductive age (15–49 years) eligible for IUD contraception and midwives providing family planning services. A purposive sampling technique was used to select participants. Data were collected through structured questionnaires, interviews, and observation checklists. Statistical analysis was performed using SPSS software, with descriptive statistics to summarize participant characteristics and inferential tests, including the Chi-square test, to examine relationships between midwife interventions and IUD uptake.

This study explores the function of the scientific approach and learning assessment as elements that strengthen the quality of education through a structured literature review. The review of various sources shows that the continuous application of the scientific method has a positive effect on improving students’ critical thinking, creativity, learning independence, and character development. Findings from several studies over the past decade support the effectiveness of implementing the scientific method at various educational levels, despite challenges such as limited time and learning resources. In addition, comprehensive learning evaluation not only measures final outcomes but also considers context, input, and process (CIPP model), thereby enhancing the relevance of learning objectives and student motivation. The literature review also highlights the importance of guidance and counseling (GC) as an integrative component that supports students’ academic, social, personal, and character development at both primary and secondary education levels. However, some studies identify challenges in implementation, such as students’ low reading interest and the dominant role of teachers, which can be addressed through STEM-based and blended learning models. Overall, the integration of GC with learning evaluation has the potential to realize holistic education that balances intellectual, emotional, social, moral, and spiritual intelligence, while preparing students to contribute effectively to society and the future workforce. These findings encourage the development of educational policies and learning practices that are more process-oriented, context-based, and focused on the holistic development of student competencies.

This study aims to describe students’ mathematical problem-solving abilities on the topic of Systems of Linear Equations in Two Variables (SPLDV) based on Polya’s problem-solving stages in relation to their levels of self-efficacy. The research employed a descriptive qualitative approach with three ninth-grade students from SMP Negeri 5 Gresik in the 2024/2025 academic year, selected through purposive sampling to represent high, medium, and low levels of self-efficacy. Data were collected using a self-efficacy questionnaire, problem-solving tests consisting of two contextual essay items on SPLDV, and semi-structured interviews. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data reduction, display, and conclusion drawing, referring to Polya’s four stages: understanding the problem, devising a plan, carrying out the plan, and looking back. The results revealed that students with high self-efficacy were able to complete all four stages comprehensively and reflectively, demonstrating systematic and accurate reasoning. Students with medium self-efficacy successfully performed the first three stages but failed to verify their final results, while students with low self-efficacy only reached the stage of understanding the problem and struggled to plan or execute solutions. In conclusion, the level of self-efficacy influences students’ mathematical problem-solving performance, particularly in terms of strategic accuracy, procedural precision, and reflective evaluation.

This study aims to analyze the implementation of the policy on drug abuse education programs for students in Senior High Schools. The main focus of this research is to examine the extent to which government and institutional policies have been effectively implemented within the school environment. The problem identified in the field indicates that the implementation of anti-drug education programs has not been optimal, due to limited coordination among stakeholders, inadequate resources, and the low level of teacher and student participation in preventive activities.This research employed a qualitative descriptive approach with a case study design conducted in several Senior High Schools that implemented drug abuse education programs. Data were collected through in-depth interviews, observations, and document analysis. The research questions focused on: (1) how the policy on drug abuse education programs is implemented in schools; (2) what factors support and hinder its implementation; and (3) how the implementation of the policy affects students’ understanding and attitudes toward drug abuse prevention.The results revealed that the policy implementation was partial and not yet fully integrated into the curriculum or school culture. The main supporting factors included the strong commitment of school principals and partnerships with the National Narcotics Board (BNN), while the main inhibiting factors were limited human resources, weak policy monitoring, and a lack of contextualized educational materials. Nevertheless, the program has had a positive impact on improving students’ awareness and preventive attitudes toward drug abuse, especially when activities were conducted collaboratively and sustainably.

Pandemic-fueled global crises, geopolitical tensions, and supply chain halt have rendered a cry for resilient community-based economies. Traditional business models have proved to be weak, and context-sensitive and inclusive innovations are required. The purpose of this study is to investigate the ways in which community-based business model innovation contributes to economic resilience after crises through the identification of key features such as collective ownership, digital integration, diversification of distribution, community networks, and microfinance access. Convergent parallel mixed-method design was employed involving 300 community-based MSME respondents and 20 key informants. Surveys and interviews were employed to collect the primary data, while secondary data were obtained from national statistics, international organizations, and academic journals. By regression analysis, digital integration (β=0.352) and collective ownership (β=0.321) are significant factors in enhancing economic resilience, followed by diversification of distribution, social networking, and access to finance. The Resilience Capacity Score (RCS) further reveals that digitalization received the highest RCS, and microfinance access was lowest among the variables. Conceptually, this research takes the concept of community-based Business Model Innovation to the next level and practically recommends stronger digital infrastructure, available microfinance schemes, and capacity building at the community level.

This classroom action research evaluates the effectiveness of Problem Based Learning in learning Biology on the topic of environmental change at Rosa de Lima Catholic High School Tondano, with the aim of improving the activities and learning outcomes of grade X students. The method used is two action cycles with stages of planning, implementation, observation, and reflection. The subjects are 10 students. Tools include Teaching Modules and Student Worksheets; Data was collected through observation sheets of teacher and student activities (scales 1–4) and 10-item learning outcome tests each cycle. The descriptive analysis calculates the grade average and classical completeness against the Minimum Completeness Criterion of 75. The results showed consistent improvement from cycle I to cycle II. Classical completeness increased from 66% (6 out of 9 students attended; average 76.67) to 90% (9 out of 10 students; average 81.00). The teacher's activity observation score increased from 3.75 to 3.91, while the student's activity from 3.50 to 3.60. The increase is fueled by the formulation of contextual problems, facilitation of guiding questions, individualized feedback, and more disciplined time management, which strengthens engagement, collaboration, and scientific reasoning. The findings indicate that Problem Based Learning is effective in improving Biology learning activities and outcomes on the topic of environmental change. This study adds to the empirical evidence in the context of high schools with low initial completeness and suggests further exploration of other Biology topics along with measurements of critical thinking skills and scientific attitudes for a more comprehensive picture of impact.

This study explores the development and implementation of an Augmented Reality (AR)-based learning medium to enhance students’ understanding of tajwid at Madrasah Aliyah. The background of this research stems from the limited effectiveness of conventional teaching methods and the relatively low interest of students in learning tajwid. AR-based learning was chosen because it provides a more interactive and contextualized learning experience that actively engages learners. The research employed a Research and Development (R&D) approach using the ADDIE model, which consists of analysis, design, development, implementation, and evaluation stages. The participants were Madrasah Aliyah students selected as the experimental group. The findings reveal that the AR learning medium significantly improves students’ comprehension of tajwid rules compared to traditional learning approaches. Moreover, students reported high levels of satisfaction, noting that the media was engaging, user-friendly, and capable of visualizing abstract tajwid rules in a clear and accessible manner. In conclusion, integrating AR technology into Islamic education, particularly tajwid learning, holds great potential to improve learning quality while fostering students’ motivation to explore the subject more deeply.

Local religious traditions play a crucial role in maintaining spirituality, cultural identity, and social cohesion within communities, particularly in rural areas that continue to uphold traditional values. This study aims to examine in depth the influence of the Puja Bhakti Keliling tradition on the level of participation of Buddhist devotees in various religious activities in Sumogawe Village. The study employs a quantitative approach with an associative design, involving 60 purposively selected respondents, and the data were analyzed using simple linear regression. The findings indicate that this tradition contributes significantly to the active engagement of the devotees, with an R² value of 0.634 and a regression coefficient of 0.756, confirming its positive effect. Dimensions of togetherness, social interaction, and spiritual meaning were identified as the main factors driving active participation. The results also reveal low participation in Dhamma learning sessions, highlighting the need for innovation in educational methods and more engaging learning approaches within lay communities. The Puja Bhakti Keliling tradition has proven to serve as a spiritual, social, and educational medium that holistically supports community resilience and the sustainability of religious practices. This study recommends strengthening this traditional model through intergenerational support, innovative participatory learning methods, and contextual approaches that align with community needs.

This study aims to examine the relationship between paternal involvement and bullying victimization in Pharmacy students in West Sumatra. Using a quantitative approach, this study involved 320 respondents selected from various Pharmacy colleges in the region. The research instrument was independently developed by the researcher, with the paternal involvement scale compiled based on Lamb's (2010) theory which includes the dimensions of direct involvement, emotional availability, and paternal responsibility. Meanwhile, the scale of bullying victimization refers to the theory of Smith et al. (1999), which includes forms of physical, verbal, social, and cyber victimization. Data analysis was conducted using the Pearson correlation technique, which showed a significant negative association between paternal involvement and bullying victimization (r = -0.728; p = 0.000). These findings indicate that the higher the level of father's involvement in a child's life, the lower the likelihood of the child experiencing bullying victimization. On the other hand, low involvement of fathers can increase the risk of students becoming victims of bullying. The results of this study make an important contribution to understanding the role of fathers as a protective factor against victimization behavior, as well as being the basis for the development of family interventions in the context of higher education. This research also opens up space for further studies on family dynamics and student mental health.

Indonesian EFL senior high school students. Traditional EFL instruction often emphasizes lower-order cognitive skills, limiting students' ability to analyze, evaluate, and create in English. This research explored student experiences with PBL and its impact on HOTS development. Semi-structured interviews were conducted with five 11th-grade students participating in environmental-themed PBL activities. Thematic analysis identified patterns in student experiences and perceptions. Findings reveal that students perceive PBL as significantly more engaging than traditional instruction, fostering enhanced motivation, deeper understanding, and collaborative competencies. Students demonstrated active engagement in higher-order cognitive processes through research activities, critical discussions, and creative project development. Collaborative dimensions particularly enhanced analytical and evaluative thinking as students examined diverse perspectives. Implementation challenges emerged, including time management difficulties, group dynamics issues, resource limitations, and presentation anxiety. These challenges highlight PBL's complexity and the need for comprehensive support systems. The study concludes that while PBL effectively promotes HOTS development in EFL contexts, successful implementation requires systematic support, including project management instruction, collaborative skills development, adequate technological resources, and continuous professional development for educators.  

Community Service (KKN) is a means of implementing the Tri Dharma of Higher Education (Tri Dharma) in the aspect of community service. This article describes the implementation of KKN Group 17 of Universitas PGRI Sumenep in 2025, located in Poreh Village, Lenteng District, Sumenep Regency. The program lasted one month (July 23–August 23, 2025) and employed a participatory approach. The program included six main programs (village logo creation, MSME product digitalization, August 17th competition, parenting outreach, ecobricks, coloring competition) and four supporting programs (community service, healthy exercise, cheerful Quranic study group, and study mentoring). The implementation method consisted of initial observation, village deliberation-based planning, program implementation with active community involvement, and joint evaluation. Results indicated increased environmental awareness, the formation of a village visual identity, the development of MSME digital literacy, increased community participation, and increased motivation for learning among children. Issues that emerged included low community participation, limited facilities, and program sustainability. Solutions are sought through cultural approaches, program adaptations, and the formation of community mobilization groups. This article emphasizes that KKN plays a strategic role in community empowerment when implemented contextually, adaptively, and sustainably.

This study aims to analyze the effectiveness of storytelling and movie discussion methods in improving students' English speaking skills at SMA Negeri 12 Makassar. The background of this research departs from the low active participation and courage of students in using oral English in class. The method used is a hands-on practice-based learning approach, where students are asked to tell stories orally and discuss short films in English. The research subjects consisted of 36 students in grades XI-3 who were involved in interactive learning activities with the support of visual media and group discussions. The results of the study showed a significant improvement in several aspects of speaking skills, namely fluency in speaking, mastery of vocabulary, pronunciation, and students' confidence in conveying ideas and opinions. In addition, this method also encourages the development of critical thinking skills, creativity, and cooperation between students in a fun and participatory learning atmosphere. Storytelling activities allow students to express themselves freely and in a structured way, while movie discussions facilitate understanding of cultural context and authentic use of language. Thus, the application of storytelling and movie discussion methods has proven to be effective as an innovative learning strategy in developing students' English speaking skills at the high school level. This study recommends the integration of these methods in the English language learning curriculum to improve the overall quality of students' oral communication.

In the final phase of their studies, students often experience intense psychological pressure, especially when writing their final thesis. If this academic stress is not managed optimally, it can cause mental health problems, reduce internal motivation, and lead to despair in the context of education. Hardiness personality is one of the psychological characteristics that is believed to play a crucial role in dealing with such situations. Hardiness encompasses the dimensions of control, commitment, and the ability to see challenges as opportunities, thereby encouraging individuals to persevere in the face of external pressures. This study focuses on the relationship between hardiness personality and the level of stress experienced by final-year students of the Diploma Three Nursing Study Program at Abulyatama University while writing scientific papers. This study used a correlational quantitative approach with a cross-sectional design, involving 63 students selected through proportional random sampling. The Dispositional Resilience Scale (DRS) was used to measure hardiness, while the Student-Life Stress Inventory (SSI) was used to assess stress levels. Data collection took place from April 26 to May 8, 2025. To obtain valid results, data analysis was performed using the Chi-Square test with a significance level of 0.05. The research findings show a significant negative correlation between hardiness personality and stress levels in the process of writing scientific papers (p=0.004; p<0.05). Students who show high levels of hardiness tend to experience lower stress during the preparation of scientific papers, while those with low hardiness are more vulnerable to high academic pressure. Based on these results, it can be concluded that increasing hardiness in students is very important as a strategy for dealing with academic demands, especially in writing scientific papers. Thus, students are expected to be able to strengthen their self-control, commitment to the learning process, and positive perspective towards various challenges.

This qualitative literature review explores the role of litigation risk in merger and acquisition (M&A) valuations, focusing on fairness opinions. The study reveals that high litigation risk leads to lower valuations in target-sought fairness opinions, particularly in transactions with significant agency conflicts. Regulatory changes, such as those in Delaware, have increased awareness of litigation risks and influenced valuation strategies. The selection of peer firms for valuation is also affected by litigation risk, underscoring the importance of accurate peer selection. These findings provide valuable insights for academics, practitioners, and policymakers in managing litigation risk and maximizing value in M&A transactions. Limitations include reliance on existing literature and potential contextual differences across jurisdictions. Future research should empirically test these hypotheses and explore other jurisdictions to gain a comprehensive understanding of litigation risk in M&A valuations.