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This study aims to reveal the value of struggle in the novel The Darkest Side of Heaven by Brian Khrisna through a sociological literary approach. This novel reflects the lives of lower-class people in Jakarta who live under social, economic, and cultural pressures. This study uses a qualitative descriptive method with a literature study approach. Data are analyzed based on the content of the text that describes the values of the struggle of the characters in the novel. The results of the study show that there are two main values of struggle, namely the value of being willing to sacrifice and the value of never giving up. The value of being willing to sacrifice is reflected in characters such as Sobirin, Juleha, Kuncahyo, and a father who is willing to put aside self-esteem, comfort, and personal needs for the sake of his family. Meanwhile, the value of never giving up is seen from Juleha and Tomi's persistence in facing poverty, as well as Kuncahyo's spirit who continues to work hard even in inhumane conditions. This novel illustrates that the struggle of marginalized people is not only about survival, but also shows strong social values, such as love, sacrifice, solidarity, and optimism. This study confirms that literature functions as a mirror of social reality and a means to foster empathy and social awareness towards the lives of marginalized communities in big cities.

This study aims to produce animated video based learning media using the Canva application for class VII students of mts Miftahul Huda Karangsono Ngunut Tulungagung. Development is an effort carried out systematically to produce products toimprove skills and insights. Animated video learning media functions as a tool in the learning process that is intended to convey messages and can prooke students thoughts feelings and desires to learn. Canva is an alternative graphic desaign media that can be used in creating learning materials to create a more interesting and enjoyable learning process. The research uses research and development methods (Research and Development) with the ADDIE model. The subjects of the study were students of class VII MTs Miftahul Huda Karangsono Ngunut Tulungagung. Data collection techniques are feasibility data which includes validity, practicality, and effectiveness. Data analysis techniques include student needs analysis techniques, media feasibility, validity, practicality and media effectiveness. The results of research and development of animated video based learning media using the canva application showed positive result, the media was declared suitable for use. Based on the validity of media experts (80%) and material ezperts (96,1%), the media was also declared practical by teachers with questionnaire and observation results of (90%) and (87,5%). In terms of effectiveness, the media was able to improve student learning outcomes with classical completeness of 83,3% (small scale) and 85,71% (large scale), and received a positive response from students with a percentage of (92,4%) and (86,38%). Thus, the development of animated video based learning media using the canva application has proven to be feasible for use in the learning process. The validation results from media and material experts show a high level of validity, while the reesults of observations and questionnaires show that this media is practical for teachers to use and interesting for students. In addition, the effectiveness of the media is shown through increased student learning outcomes and high positive responses. Therefore, the development of animated video based learning media using the canva application can be an alternative in delivering material, especially in social studies subjects in class VII MTs.   

This study aims to conduct an analysis of the management information system implemented at the community health center (Puskesmas). In fulfilling its operational functions, Puskesmas typically utilizes a management information system to support data processing and the delivery of healthcare services. To enable healthcare personnel to perform their duties more effectively and efficiently, the system must operate in an optimal condition. Ensuring such efficiency requires a systematic evaluation to identify existing issues, thereby allowing for targeted improvements and further system development. The evaluation was carried out using a heuristic evaluation approach focused on usability aspects, referencing ten standard indicators. Data were collected through the distribution of questionnaires to clinical staff at Puskesmas. The results of the analysis identified 15 usability-related issues distributed across 4 key usability aspects. These issues were subsequently categorized into low and medium priority levels for improvement. The findings from this study may serve as a foundation for system refinement, feature enhancement, and overall development of the management information system at Puskesmas Depok I, Sleman, ultimately aiming to improve user experience in terms of accessibility and operational convenience.

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

This study examined efforts to optimize the functions and roles of the Regional People's Representative Council (DPRD) of Pemalang Regency in overseeing policies related to the use of the Regional Revenue and Expenditure Budget (APBD). The optimization focused on strengthening the oversight mechanisms, enhancing the technical capacity of the DPRD, and improving inter-institutional coordination to support accountable budget governance. The study was motivated by the persistent weaknesses in legislative oversight, as evidenced by various findings of budget irregularities, including overpayments, misuse of grant funds, and unilateral budget decisions by the executive. A descriptive qualitative approach was used, with data collected through in-depth interviews with members of Commission C, the Budget Committee, and expert staff from the DPRD Secretariat, as well as through document analysis. The findings indicated that the implementation of DPRD’s oversight functions had followed formal mechanisms such as the evaluation of the accountability report (LKPJ) and the discussion of the General Budget Policy and Provisional Budget Ceiling (KUA-PPAS). However, the oversight had not been optimal due to limited access to information, insufficient technical capacity, and weak inter-agency synergy. The DPRD had formulated several optimization strategies, including internal capacity building, the use of digital information systems (SIPD), and strengthening coordination with the Audit Board (BPK) and the regional inspectorate. Therefore, optimizing the DPRD’s oversight function required systemic improvements encompassing institutional capacity, information transparency, and active public involvement in monitoring regional budgets.  

This study aims to evaluate the implementation of the main tasks and functions of financial management in the General and Finance Section of the Tanjungpinang City DPRD Secretariat, with a focus on identifying obstacles and formulating strategic solutions to improve the efficiency of financial management. Using a descriptive qualitative approach, data were collected through interviews, and analysis was carried out based on Edward III's policy implementation theory which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. The results of the study indicate that the implementation of the main tasks and functions is running quite well, supported by effective internal communication, the availability of human resources, budget, and infrastructure, as well as a bureaucratic structure that still faces challenges, such as minimal technical training and vacancies in functional positions that have an impact on bureaucratic effectiveness. Capacity building and structural arrangements are needed so that financial management can run more optimally, accountably, and in accordance with the principles of good governance.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.

The rapid population growth in South Tangerang City has led to an increasing demand for housing, public facilities, and adequate community activity spaces. This phenomenon presents a challenge in providing proper and multifunctional spaces efficiently. This study aims to formulate architectural design strategies through a mixed-use development approach as a solution to mitigate the impact of population density in satellite urban areas. A mixed-methods approach, combining both quantitative and qualitative methods, was employed. Data were collected through questionnaires, field observations, spatial analysis, and in-depth interviews with residents and area users. Quantitative analysis was used to measure spatial needs and activity patterns, while qualitative analysis aimed to understand social preferences and local cultural contexts. The findings indicate that integrating residential, commercial, and public facility functions within a single area can improve land-use efficiency, reduce daily mobility, and strengthen inclusive social interaction spaces. The proposed design strategies include vertical spatial organization, flexible zoning, and the provision of green open spaces that support social and ecological sustainability. This research provides a foundation for the development of adaptive, participatory, and sustainable architectural designs for high-density urban areas such as South Tangerang City.

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.  

This study examines the protection of trade secrets in the framework of Intellectual Property Rights (IPR) by conducting a comparative study between Indonesia and Malaysia. Trade secrets are a form of intellectual property that has significant economic value for business actors but often receives inadequate attention compared to other forms of IPR. This research focuses on two main problems: first, the comparison of the legal framework for the protection of trade secrets in Indonesia and Malaysia in the context of Intellectual Property Rights; and second, the role of IPR-related institutions in both countries in providing protection for trade secrets. The research method used is normative legal research with a comparative approach and a statute approach. The data used are in the form of primary legal materials in the form of laws and regulations related to IPR in Indonesia and Malaysia, as well as secondary legal materials in the form of literature and scientific journals. The results of the study show that there are significant differences in the legal framework for the protection of trade secrets between Indonesia, which adopts  a civil law system  with special codification through Law No. 30 of 2000, and Malaysia, which applies a common law approach  with a combination of court precedents and statutory law. In addition, there are differences in the roles and functions of IPR-related institutions in the two countries in providing protection for trade secrets, especially in terms of registration, law enforcement, and dispute resolution. The study concludes that despite differences in approaches, both Indonesia and Malaysia recognize the importance of trade secret protection within the framework of IPR, with Malaysia tending to have a more comprehensive protection system based on common law practices. Based on the findings of the study, it is recommended that Indonesia can adopt some positive aspects of Malaysia's trade secrets protection system, especially in terms of harmonizing the role of relevant institutions and strengthening law enforcement mechanisms.

This study analyzes Red Bull advertisements as a form of visual propaganda that effectively constructs a brand image associated with extreme sports, bravery, and extraordinary achievement. The background of this research lies in the phenomenon of the increasing prevalence of visual content in modern marketing strategies, which not only sell products but also embed ideologies and social identities. Red Bull was selected as the object of study due to its consistent use of visual elements rich in symbolic and connotative meaning. This research employs a qualitative approach using Roland Barthes' semiotic analysis method, along with theories of visual propaganda and social identity. The findings reveal that Red Bull communicates its message not merely through images and slogans, but also through the construction of deep connotative meanings. The slogan “Red Bull Gives You Wings” instills a sense of hope in surpassing one's limits, while the use of extreme sports figures as testimonials reinforces the product's image as a symbol of high performance. These advertisements create a modern myth in which Red Bull is associated with courage and freedom, transforming it from a mere energy drink into a lifestyle identity. In the context of social identity, consumers are not only purchasing a product but also affirming themselves as members of an adventurous, active, and daring community. Thus, Red Bull successfully builds brand loyalty through a strong and symbolic visual narrative. This research emphasizes that today’s advertisements are inseparable from ideological functions and the social constructions they visually shape.  

This study aims to analyze the role and function of stamp duty in agreements in Indonesia. Stamp duty is one of the important elements in the document legalization process, which functions as evidence that an agreement has met the formal requirements set by law. In this study, qualitative methods were used to collect data through literature studies. The results of the study indicate that stamp duty not only functions as a source of state revenue, but also provides legal certainty for the parties involved in the agreement. In addition, this study identifies the challenges faced in the implementation of stamp duty, including low public understanding and potential legal disputes. This study is expected to contribute to the development of policies related to stamp duty and increase public awareness of the importance of legal aspects in agreements.-

Social Workers are a profession that has special skills in helping individuals, families, and communities to carry out their social functions optimally. One form of intervention carried out is through childcare, especially for children who are in a threatened condition or have lost care from the nuclear family. SOS Children's Village Medan implements a family-based care system that aims to create a safe, loving environment that supports children's holistic development. This study aims to determine the form of care carried out by social workers at SOS Children's Village Medan. The method used in this study is qualitative with a descriptive approach. The results of the study indicate that social workers play an important role in designing, supervising, and evaluating care patterns and accompanying children in meeting physical, emotional, social, and educational needs. The family approach has been proven to be able to build emotional bonds and improve the quality of life of the children being assisted.

The lack of public understanding of the cultural and historical values contained in multicultural worship buildings. Sam Poo Kong Temple in Semarang is an important object to study cultural acculturation reflected in its architecture, visual aesthetics, and historical values. This research aims to reveal how the combination of Chinese, Javanese and Islamic elements is reflected in the physical and symbolic forms of the temple. The method used is descriptive-analytical qualitative through direct observation, visual documentation, interviews, and literature study. The analysis was done thematically with architectural aesthetics and visual semiotics approaches. The results show that Sam Poo Kong Temple not only functions as a place of worship, but also as a symbol of tolerance and multicultural identity. The combination of ornaments, colors, structures, and symbols represent the values of togetherness, spirituality, and cross-cultural heritage. This temple plays an important role in strengthening social cohesion and becoming a cultural asset that supports the development of an inclusive and harmonious society.  

This article examines the theological meaning of the concept of the new heaven and new earth based on Revelation 21:1-8, serving as a foundation for eternal hope for Christians. Through a qualitative theological approach, this study explores how the eschatological understanding influences the faith life and spiritual attitude of believers. The concept of the new heaven and new earth not only refers to the physical renewal of the universe at the end of time but also serves as a source of spiritual strength that fosters perseverance, faith, and hope in facing worldly struggles. Furthermore, this reflection emphasizes the role of the Church as the representation of the New Jerusalem, preparing the faithful for eternal fellowship with God. Thus, the promise of renewed creation functions as an ethical and existential foundation encouraging Christians to live faithfully, courageously, and with hope until the divine promise is fully realized. This article asserts that the hope in the new heaven and new earth has tangible implications for contemporary Christian life as a reflection of the already and yet-to-be-fulfilled Kingdom of God

Green Open Space (GOS) plays a strategic role in modern urban planning, serving not only as an ecological element but also as a social, educational, and recreational space that supports the sustainability of urban life. Its presence is a vital necessity in addressing the challenges of urbanization and environmental degradation. This study examines and redesigns Taman Mandiri in Jayapura City as a sustainable urban park capable of accommodating various ecological and social functions. Field observations reveal that the existing condition of the park does not yet meet adequate public facility standards, such as the availability of interaction space, playgrounds, toilets, and parking areas. Through a sustainable landscape design approach, the park is directed to become an inclusive, efficient, and environmentally friendly green open space. The proposed design integrates the use of local vegetation, natural water management systems, and the enhancement of the park’s social functions. It is expected that this design can serve as a model for urban park development in tropical regions facing urbanization pressures and contribute to improving the quality of life in a sustainable manner.

Based on the findings of the Indonesian Nutritional Status Study Survey (SSGI), the growth rate of stunting in toddlers in East Java reached 19.2%. The prevalence of stunting in Wedoroanom Village is included in the highest category in Driyorejo District, Gresik Regency, reaching 36%. The purpose of this study was to describe the prevalence of stunting, growth of gross motor skills, fine motor skills, and cognitive abilities, and to determine the relationship between these factors and the development of these skills in toddlers in Wedoroanom Village, Driyorejo District, Gresik Regency. This study used a cross-sectional technique and was quantitative. The sample consisted of 110 children aged between 12 and 60 months who were selected through a convenience sampling approach. Anthropometric measurements, interviews, and observations were used to obtain data. The chi-square test and odds ratio were used in data analysis to determine the relationship between variables. The study findings showed that the incidence of stunting and gross motor development were not related. However, there was a relationship between the incidence of stunting and cognitive and fine motor development. Chronic malnutrition, maternal education, maternal occupation, and history of exclusive breastfeeding are some of the factors that can cause developmental disorders in children. The findings of this study indicate that the incidence of stunting in Wedoroanom Village, Driyorejo District, Gresik Regency, is related to fine motor and cognitive development but not related to the development of gross motor functions.

This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

The ballast pump is one of the important components in the ship's balance system that functions to regulate the volume of ballast water in the ship's tank to maintain the stability and trim of the ship. The ball bearing component plays a role in reducing friction between the pump shaft and the pump housing and ensuring that the shaft remains aligned when the pump is operating. This study aims to determine the causes of ball bearing damage to ballast pumps, the impact caused by the damage, and preventive efforts that can be made. The method used in this research is descriptive qualitative with data analysis techniques using the fishbone method, namely with cause-and-effect diagrams. The results showed that the damage to the ball bearing of the ballast pump was caused by the lack of lubrication and the lack of checking and maintenance. The handling of this problem is done by disassembling the ballast pump and replacing the ball bearing and mechanical seal.

Ships as the main mode of transportation that has a strategic role in trade transportation, the trade supply chain really needs proper operations. The operational of the ship is greatly influenced by the performance of the main engine. One of the critical components of the main engine is the exhaust valve which functions to regulate the release of exhaust gas from the combustion chamber to the exhaust manifold. The research is qualitative, collecting data through observation, documentation, and interviews. The event tree analysis (ETA) method is implemented the sequence of impacts produced by exhaust valve, such as high working temperatures, low engine performance, and standard functions described in the manual book so that leaks can be identified. So, From this analysis, the impacts that are traced sequentially to the performance of the exhaust valve itself can also be found. In addition, a fishbone diagram is used to describe the factors that cause leaks, including human error, managerial deficiencies, neglected inspections, and errors in maintenance techniques. Thus, the right handling can be found to overcome exhaust valve leaks, such as repairs required while the engine is stopped, repeated spare part submissions from ship management, conducting spindle thickness inspections, and improving maintenance techniques as specified in the engine manual book. Proper and effective preventive and handling actions based on the root causes outlined are essential to ensure proper operation of the machine.