Publication Search

Teachers are under increasing pressure to deliver personalized, standards-aligned instruction while managing time constraints and rising workloads. Traditional lesson planning often limits creativity and adaptability due to its complexity and repetitive demands. In response, Artificial Intelligence (AI) has emerged as a promising tool to support instructional planning. This study highlights how AI enhances teacher efficiency, simplifies administrative tasks, and supports differentiated, data-driven instruction. However, these benefits require thoughtful and responsible integration. AI adoption must include safeguards for data privacy, ensure algorithmic transparency so teachers understand the basis of system recommendations, and actively mitigate systemic bias that may disadvantage certain learner groups. Most importantly, teachers should remain actively involved in reviewing and adapting AI-generated content to preserve professional judgment and uphold pedagogical integrity.

Income Tax Article 26 (PPh 26) is a type of tax imposed on income received by foreign taxpayers from Indonesia, including royalties, interest, dividends, prizes, as well as technical and managerial services. This study aims to analyze the implementation of Article 26 in cross-border transactions, the level of compliance by foreign taxpayers, and the effectiveness of tax withholding and payment by withholding agents. The method used is a descriptive qualitative approach through literature review and analysis of tax regulations. The results show that although the regulations concerning PPh 26 are relatively clear, there are still obstacles in its implementation, such as a lack of understanding by tax withholders, difficulties in validating foreign tax documents, and suboptimal utilization of tax treaties (Double Tax Avoidance Agreements). This research recommends enhanced education and training for withholding agents, stronger integration of digital reporting systems, and stricter supervision by tax authorities in order to maximize state revenue potential from Article 26 income tax.

This comprehensive study examines the disaster management strategies of Japan and the Philippines, focusing on their responses to earthquakes through the lens of Systems Theory. Japan's centralised model emphasises hierarchical coordination, advanced technological integration, and pre-disaster planning, ensuring rapid and efficient responses. Conversely, the Philippines employs a decentralised framework, leveraging community-based initiatives and localised decision-making, though often constrained by resource disparities. Through rigorous data collection, including field observations, stakeholder interviews, and policy analysis, this research provides a comparative analysis highlighting both systems' strengths and limitations. The findings reveal that Japan's technological infrastructure and institutional coordination excel in early warning and response efficiency, while the Philippines' grassroots participation fosters community resilience despite resource constraints. This study proposes a hybrid approach that integrates centralised coordination with community-driven participation to enhance disaster resilience in earthquake-prone nations, offering transferable lessons for public administration systems worldwide.

As foreign films and television shows increasingly showcase superior production values, audiences in Sichuan have developed higher expectations regarding the quality of content they consume. This shift is primarily driven by exposure to advanced filming techniques, sophisticated storytelling, and high production standards seen in successful foreign media. This study examines how viewers become accustomed to these elevated standards, often favoring local productions that reflect the quality and innovation found in international offerings. This trend  compels  local  media  producers  to  enhance their  production  capabilities,  adopting advanced technologies and techniques to meet the evolving demands of their audience. As a result, the integration of foreign production technologies not only improves the quality of local content but also influences viewer behavior, leading to a preference for productions that exhibit high artistic and technical standards. The relationship between foreign advanced production technologies and viewer preferences in Sichuan underscores a significant shift in the local media landscape. As audiences increasingly demand higher-quality content, local media must adapt by embracing technological advancements to enhance their productions and align with viewer expectations.

Non-formulary drug utilization in Harapan Kita Children’s and Mother’s Hospital presents a substantial challenge in healthcare cost management, especially for patients enrolled in the BPJS health insurance program. Given its status as a national referral hospital, Harapan Kita Children’s and Mother’s Hospital encounters a high prevalence of complex maternal and child health cases requiring the use of medications beyond the scope of the national formulary. This research endeavor seeks to examine the patterns and consequences of non-formulary drug use within this context. This study adopted a quasi-experimental design, incorporating both quantitative and qualitative methods, to evaluate the impact of an sosialisation intervention and audit clinic on physician compliance with formulary drug use. A pre-test and post-test design was employed to measure changes in non-formulary drug utilization. Findings indicated a statistically significant decrease in non-formulary drug use from 18% to 13% post-intervention. The integration of a clinical pathway and tailored physician training was instrumental in achieving improved formulary adherence. Given these results, it is recommended to broaden training and surveillance programs, strengthen technological support through the implementation of formulary information systems, and undertake longitudinal research to assess the long-term sustainability of the intervention's effects..

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

This article explores the relevance of the contemporary church through the lens of systematic theology by examining the concepts of visibility (the church’s tangible presence) and invisibility (its spiritual and unseen essence). The topic is crucial as many churches today face a tension between their social engagement and their spiritual identity. The central issue addressed in this research is how the church can maintain its theological integrity while remaining visibly active and impactful in an ever-changing society. This study employs a qualitative method using a literature review approach, analyzing theological texts, academic articles, and biblical references to investigate ecclesiological perspectives on integrating visibility and invisibility. The data is analyzed descriptively and reflectively to identify theological patterns and practical implications for the life of the church today. The findings reveal that a relevant church is one that successfully integrates both visible and invisible dimensions. Visibility is essential for contextual engagement with the world, while invisibility sustains spiritual depth and fidelity to Christ. This integration results in a church that is actively present in society, while also rooted in holiness, love, and prophetic mission. The study recommends that churches engage in theological reflection to reassess their identity and ministry to remain relevant without losing their spiritual direction.

The main problem in this study lies in the lack of a deep and comprehensive understanding of child development from the perspective of Islamic psychology, especially in the context of education. In fact, understanding the stages of child development is very important to design appropriate educational approaches holistically. This study aims to explain the definition of child development psychology, identify psychological concepts in Islamic teachings that are relevant to child growth, and analyze how the principles of Islamic psychology can be applied in child education. The method used is library research with a descriptive-analytical approach, which examines various literatures from modern psychology and classical Islamic sources. The results show that Islam provides a strong conceptual foundation in understanding child development, which includes a balance between intellectual, emotional, spiritual, and moral aspects. Educational psychology in Islam also emphasizes the importance of the active role of parents, teachers, and the surrounding environment in shaping children's character and personality. Thus, the integration between modern psychological theories and Islamic values can be a strategic foothold in developing a child education system that is not only academic, but also oriented towards the formation of noble morals and character.

The information technology revolution has drastically changed the world of education, especially in the context of learning evaluation. The implementation of Artificial Intelligence (AI) offers an innovative solution to replace traditional assessment methods that are often unable to measure student competencies comprehensively. With real-time data analysis capabilities, AI can provide more personalized and adaptive assessments, helping students understand their learning process better. This study aims to explore the impact of AI on educational evaluation, identify benefits and challenges, and recommend best practices for AI integration. The method used is a literature review with a descriptive analytical approach, collecting various relevant studies to support the analysis. The results of the study indicate that AI has the potential to revolutionize the education evaluation system in Indonesia by increasing the accuracy and efficiency of assessments. However, challenges such as limited infrastructure and lack of educator competence remain a concern. Therefore, collaboration between the government, educational institutions, and industry is needed to create an adaptive and responsive learning ecosystem. With the right investment in AI technology, the future of learning evaluation is expected to be more accurate and effective, preparing students to face challenges in the digital economy era.

This study examines Boras Sipir Ni Tondi, a sacred cultural symbol of the Batak community which literally means “rice that restores the soul,” often used in traditional rituals as a medium of spiritual healing, blessing, and communal solidarity. The research addresses the growing theological tension and cultural disconnection among Batak Christian youth who are caught between ancestral heritage and the normative teachings of Christianity. The objective of this study is to explore the symbolic and theological meaning of Boras Sipir Ni Tondi and to develop a contextual approach for its integration into Christian Religious Education (CRE). Using a qualitative research approach with library research methods and contextual hermeneutic analysis, the study draws on theological literature, cultural anthropology, and scriptural narratives. The findings reveal that Boras Sipir Ni Tondi holds profound symbolic meanings aligned with Christian concepts of restoration, spiritual renewal, and divine grace. When interpreted theologically, this symbol can serve as a pedagogical tool to bridge faith and culture, especially through reflective learning models, contextual liturgies, and integrative teaching strategies. The study proposes that by embracing culturally meaningful symbols within the framework of biblical theology, CRE can foster spiritual identity that is both rooted in tradition and transformative in faith. It concludes that a critical and theologically grounded inculturation of local symbols enhances the relevance of Christian education, enabling learners to embody faith that is contextually aware, spiritually alive, and culturally rooted.  

The digital era has brought about a major transformation in the way organizations manage and utilize data. Data management is a key strategy in supporting decision-making based on accurate, fast, and relevant information. However, the rapid growth of data volume, diversity of sources, and complexity of data integration and security pose challenges in its management. These challenges include issues of data quality, inconsistency, duplication, and limitations in infrastructure and human resource capabilities. In addition, demands for compliance with regulations such as GDPR and the Personal Data Protection Act add to the complexity of ethical and responsible data management. On the other hand, technological developments such as big data analytics, artificial intelligence, the Internet of Things (IoT), and cloud computing present great opportunities to improve the efficiency and effectiveness of data management processes. Organizations that are able to adopt a data-driven approach and apply good data governance principles will gain competitive advantage, accelerate innovation, and improve customer satisfaction. This article comprehensively discusses the challenges and opportunities in data management from a data management perspective, and presents a framework for building an adaptive and sustainable data management strategy in the digital era. With a literature analysis and case study approach, this article aims to provide conceptual and practical contributions for organizations that want to optimize the potential of data as a strategic asset.

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.  

Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach. To achieve this goal, a literature review method was used. The results show that there are many factors that influence stunting, including health issues and inequalities in power distribution, resource allocation and social structure. Through specific interventions (such as the First 1000 Days of Life program) and sensitive interventions (such as the provision of clean water, sanitation, education, and social protection), poverty alleviation policies are essential to reduce the prevalence of stunting. However, decentralization, poor coordination between sectors, and lack of public awareness often hinder policy implementation. To tackle stunting sustainably, the political economy approach emphasizes the need for clear political alignment, strengthened institutional capacity, and cross-sectoral integration. Stunting is a type of long-term childhood malnutrition that is closely linked to socioeconomic conditions and poverty. The purpose of this study is to look at strategies to reduce stunting in Indonesia using a political economy approach.

This study examines the digital transformation of administrative services in Sabrang Village, Klaten, as part of the Smart Village initiative. The integration of Information and Communication Technology (ICT) aims to enhance service efficiency, transparency, and accountability at the village level. The research highlights the implementation of online platforms for administrative processes, such as issuing certificates and permits, and the use of real-time notification systems to monitor application statuses. Additionally, efforts to improve digital literacy among village officials and the community are emphasized to ensure successful adoption. The study underscores the importance of structured policies, capacity building, and community engagement in realizing the benefits of digitalization. While challenges such as limited infrastructure and resistance to change persist, the digitalization of village administration is shown to significantly increase service speed, reduce bureaucratic hurdles, and foster participatory governance. Ultimately, digital transformation in rural governance can support the creation of a more inclusive, efficient, and transparent local government, contributing to broader development goals.

This article explores strategic approaches in Islamic Religious Education (IRE) based on the values of the Qur'an and Hadith as a transformative effort to shape students’ character and personality grounded in divine principles. Using the library research method, this study identifies key components in IRE learning, such as the integration of values into learning objectives and materials, the exemplary role of teachers, the development of a spiritually conducive learning environment, and value-oriented evaluation methods. The findings indicate that the effectiveness of IRE learning is highly influenced by the alignment of value content, pedagogical strategies, and educational climate that supports the holistic internalization of Islamic values. By prioritizing humanistic, contextual, and spiritual approaches, Islamic education serves as a vital instrument in forming ideal individuals prepared to face modern challenges with moral integrity and religious commitment.

This study aims to analyze the strategies implemented by teachers at the Al Kamal Education Foundation Kindergarten in fostering the moral development of early childhood, in accordance with the standards of early childhood educators regulated in national regulations. This study uses a qualitative descriptive approach, with data collection through in-depth interviews with the principal and observations of children's play activities outside the classroom. The results of the study indicate that the main strategies used are habituation, direct practice, and integration of religious activities such as routine ablution and prayer practices. Play-based learning is also the main focus, where children are taught to share, take turns, and control emotions through various games such as playing blocks and swings. This study also highlights the importance of the role of parents in moral education.

The study examines the effects of implementing the Creative Problem Solving (cps) instructional model integrated with Wordwall gamification on the mathematical problem solving abilities of eighth-grade Students at MTs. L-Bashriyah. The purpose of this research is to avaluate the impact of  CPS combined with Wordwall on students’ Performance in Two-Variable Linear Equation Systems (SPLDV) compared to conventional methods. This research employs a Quasi-Experimental design with a non-equivalent pretest-posttest control group. Using a quantitave approach. The sample consists of 40 eighth-grade students of MTs. AL-Bashriyah as the experimental group and 32 students of MTs. Nurul Huda as the control group. Selected through purposive sampling. Data analysis utilizes normalized gain scores and descriptive statistics with a 5% significance threshold. Results indicate a statistically significant improvement : the experimental group’s average postest score (81.16) markedly increased from the pretest (33.99). The control group showed moderate growth (66.45 from 32.91). Normalized gain analysis classifies the experimental group’s progress as high and the control group’s as medium. The findings demonstrate that CPS-Wordwall integration significantly enhances mathematical problem-solving skills. Thus, this model presents a viable innovative strategy for SPLDV instruction.

Non-Civil Servant Government Employees (PPNPN) are a vital component in the operational activities of an organization. However, their performance management faces challenges in efficiency and standardization. This scientific paper examines the potential implementation of Google Sites as a platform for PPNPN performance management. The analysis focuses on the existing regulatory framework. The proposed model leverages the integration of Google Sites with Google Forms, Google Sheets, and other supporting applications provided by Google to digitize the performance management cycle, from planning, monitoring, and evaluation (based on indicators such as integrity, discipline, teamwork, communication, and service), to documentation and feedback. The main advantages of this platform include administrative efficiency, increased data transparency and accessibility, centralized data management, potential for consisten process, collaboration, and cost-effectiveness. Nevertheless, its implementation faces significant challenges related to the digital literacy gap among PPNPN with diverse roles, data security and privacy issues in the public sector, the need for robust change management, feature limitations compared to specialized HRIS systems, particularly in the Ministry of Finance where the research object's office is located, and the necessity for adequate supporting infrastructure. This research concludes that Google Sites offers a technically viable solution, but its success highly depends on the organizational and human resource readiness of both the HR managers and the PPNPN themselves.

This study aims to reveal the urgency of science in the perspective of the Qur'an, especially through the interpretation of Surah Al-Baqarah verse 164. This verse represents various natural phenomena and life processes that reflect the greatness and power of Allah, as well as being a source of reflection for intelligent humans. By using tafsir tahlili method and tafsir ilmi approach, this study emphasizes the integral relationship between revelation and science. The results of the study show that this verse encourages Muslims to observe, research, and take lessons from the signs of Allah's greatness in the universe, as well as being the basis for integration between faith and science. In conclusion, science is not only important in the development of human life, but also as a way to get closer to the Creator.

This qualitative study analyzes the role of Internet of Things (IoT) technology in regenerative soil management practices, focusing on global best practices that can be replicated in Indonesia. As a vital resource, soil plays a crucial role in supporting agricultural productivity and food security, yet it faces significant threats from degradation due to unsustainable agricultural practices and chemical overuse. The study emphasizes the importance of integrating IoT technology to monitor and manage soil conditions in real-time, enhancing decision-making for sustainable agriculture. Key questions addressed include how IoT supports regenerative practices, examples of successful global implementations, and the effectiveness of IoT in improving soil quality and organic carbon content. Findings highlight that IoT can significantly enhance soil health by enabling precise monitoring of key parameters such as moisture, pH, and temperature, thereby facilitating timely interventions. The research also explores the challenges and opportunities associated with IoT adoption in regenerative agriculture, particularly in developing countries. Ultimately, the integration of IoT in regenerative soil management presents a promising pathway to achieving sustainable agricultural practices that meet the growing global food demands while restoring ecosystem health.