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The Nganjuk Regency Government shows a commitment to strengthen the capacity of MSME actors through activities such as digital training. However, the challenges of digital transformation demand a more adaptive strategy. The omah away program is present as a regional innovation in accelerating the digitalization of MSMEs, in line with the national vision towards the smart economy and digital transformation targets announced in the RPJMN. Based on the theory of Dynamic Governance with 3 variables such as Thinking Ahead, Thinking Again, and Thinking Across, this omah away program offers digital training, business legality facilitation, and marketing through digital platforms. This study highlights how the away house becomes an integrative model that not only provides technical training, but also builds a collaborative ecosystem between the government, business actors, the private sector, communities, education and society. Despite the impact on increasing the participation of digital MSMEs and reducing the unemployment rate, obstacles such as low business legality and online marketing effectiveness are still found. Therefore, critical reflection and cross-actor collaboration are key to the sustainability of the program. These findings strengthen the relevance of Dynamic Governance theory in the context of local-based digital transformation, as well as support efforts to achieve smart economy in areas with growing potential such as Nganjuk Regency.

This music training with rhythm pattern material aims to improve the competence of kindergarten teachers in integrating creative and fun music learning in the early childhood education environment. The training activity was carried out at the FKIP Kindergarten, Syiah Kuala University and involved 15 teachers as participants. The training method includes initial observation, pre-test, and a series of learning stages ranging from the introduction of rhythm and tempo, rhythm composition, to joint exercises using alternative media such as used goods as musical instruments. The results of the training showed a significant increase in teachers' understanding of rhythm concepts, creativity in creating rhythm patterns, and the ability to utilize simple media as musical instruments. This training proves that with creativity and the right approach, the limitations of musical instruments are not an obstacle to organizing effective music learning in kindergarten.

This study analyzes the perceptions of ninth-grade students at SMP Negeri 236 Jakarta regarding the use of smartphones as a learning medium in the 21st-century era, where digital technology advancements have transformed the educational landscape and made smartphones a relevant tool for learning. The research aims to identify student perceptions and the obstacles they face. Employing a quantitative descriptive method with questionnaires and interviews involving 139 respondents, findings reveal positive perceptions across cognitive (especially creativity), affective (comfort), and conative (active engagement) aspects. However, challenges such as rapid battery drain, internet data consumption, notification distractions, and misunderstandings with teachers persist. The implications of this research emphasize the need for regulations, guidance, and solutions to support responsible and effective smartphone use in learning.

The correctional facility SAE L’SIMA in Malang is confronted with two major challenges: the environmental impact of accumulated cow manure and the need to provide meaningful vocational training for inmates to support rehabilitation and reintegration. This community service program was designed to address both issues simultaneously through the introduction and application of biogas technology. The primary objective was to manage livestock waste as an alternative renewable energy source while equipping inmates with practical technical skills applicable beyond the correctional setting. The implementation method employed a participatory approach that involved several stages, including program socialization, site survey, biogas unit design, assembly of a small-scale digester, and subsequent monitoring and evaluation.The results demonstrated that the biogas unit was successfully constructed and operational; however, gas production levels remained below optimal standards. Key challenges identified included unstable temperature conditions, which negatively affected the fermentation process, and technical problems such as leakage in the piping system. These obstacles limited the overall effectiveness of gas generation. Despite these limitations, the project provided significant outcomes. First, it created a working model of sustainable energy generation within the correctional environment. Second, it delivered valuable vocational training for inmates, offering them both theoretical knowledge and hands-on experience in renewable energy technology. Furthermore, the program encouraged inmate participation, fostering teamwork, responsibility, and problem-solving skills that are essential for personal development.In conclusion, although technical barriers remain, this initiative succeeded in establishing the foundation for sustainable waste management and renewable energy application within a correctional facility. More importantly, it highlights the potential of biogas technology not only as an environmental solution but also as a rehabilitative vocational training tool. Continued monitoring, process optimization, and technical refinements are essential for achieving long-term success and scalability of this model in similar institutional contexts.

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

This research analyzes the legal provisions regarding the obligation to pay overtime wages and legal options for workers if the company fails to provide overtime compensation. Overtime wages are the right of workers regulated in Law No. 13 of 2003 concerning Manpower which has been amended by Law No. 6 of 2023 and Government Regulation No. 35 of 2021. This study uses a case analysis of PT X in Semarang, which was accused of not paying overtime wages in full to its employees. The findings show that despite clear legal regulations, implementation faces various obstacles, such as inadequate supervision and lack of legal awareness. Employees whose rights are not met can pursue out-of-court (e.g. bipartite negotiation, mediation, conciliation, arbitration) and court channels through the labor court. Non-compliance with regulations on overtime pay not only impacts the economic situation of employees, but also causes imbalances in labor relations. This research recommends strengthening the labor inspection system, increasing transparency in the handling of working hours, increasing legal awareness among employees, and developing a more accurate time recording system to ensure the fulfillment of employee rights according to the applicable regulations.

This study aims to determine how inactive membership archives are managed at the BPJS Ketenagakerjaan Jakarta Rawamangun Branch. The background of this study is based on the importance of good management of inactive membership archives to support smooth administrative services, considering that inactive membership archives still have utility value, especially as evidence of claims and membership audits. The research method used is a descriptive method with a qualitative approach, through observation techniques, interviews, and documentation studies. The results of the study indicate that the management of inactive membership archives includes the stages of creation, use, maintenance, and reduction of archives which are carried out according to procedures from the head office. Archives are arranged based on the Company Registration Number (CRN) so that it is easy to find archives when needed. However, archive management is still faced with several obstacles, such as limited storage space, the process is still carried out manually, and the lack of workers with special competencies in the fields of archiving BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing membership archives, although its implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is that the management of inactive membership archives at BPJS Ketenagakerjaan Jakarta Rawamangun Branch has been running quite well, but still needs to be improved, especially in strengthening technology, adding competent workers, and improving supporting facilities and infrastructure. This is important so that the archive management process can run more effectively and efficiently, and support the achievement of excellent service to participants.

Cases of child sexual abuse in Indonesia continue to show an alarming trend and have serious physical, psychological and social impacts on victims. This research aims to analyze the legal and social implications of these criminal acts and formulate responsive and adaptive legal protection strategies. The research method uses a normative-juridical approach through a literature study, supported by secondary data from scientific journals, laws and regulations, and official reports. The results of the study show that although child protection regulations have been regulated in Law Number 35 of 2014 and Law Number 12 of 2022, their implementation still faces obstacles, such as weak law enforcement, lack of assistance services, and low public legal awareness. Protection strategies based on the victim's perspective, community legal education, and utilization of digital technology are proposed as solutions. This research recommends inter-agency synergy and the strengthening of a legal system that is adaptive to social and digital developments

The protection of justice collaborators (JC) is a vital element in the eradication of extraordinary crimes such as corruption, narcotics, and premeditated murder. However, in the practice of criminal justice in Indonesia, there is still a gap between the normative legal framework and the implementation of protection for JCs. This research aims to juridically evaluate the effectiveness of the JC protection mechanism based on national regulations and judicial practice. The method used is normative legal research with a case study approach, through analysis of legislation, court decisions, and LPSK documents. The results of the study show that weak institutional coordination, inconsistency of decisions, and lack of post-trial protection are the main obstacles. It is necessary to codify JC protection in criminal procedure law and strengthen the capacity of legal apparatus to realize comprehensive protection. This research contributes to the development of a fairer and more responsive justice system in protecting the moral courage of JCs.

The main goal in improving the governance of correctional institutions is to realise a clean correctional, but there are obstacles in the process of achieving it. One of them is about the problem of illegal levies that are still raging and rampant in the Penitentiary environment, Pungli (wild levies) not only harms inmates and their families, but becomes one of the inhibiting factors in achieving a clean transformation of corrections.The purpose of this research is to describe and explain the causes and efforts to eradicate illegal levies in the Penitentiary environment in order to realise a prosperous community life. The research method used is research by reviewing literature studies. The data collection technique in this research is carried out by searching and analysing various literature sources such as journals and scientific articles searched through the official website in the form of Google Scholar.The results of the research show that the cause of illegal levy behaviour in the community is due to the inefficiency of providing services to the community and is too complicated, this can be one of the causes of opening a gap for individuals to practice illegal levies. As for the countermeasures that have been carried out by the security parties who are responsible in terms of inj, among others, are carrying out routine patrols.

The BPNT problem which eventually became the background of the research problem began when researchers were visiting one of the food distribution places in Sangiasseri Village in early February 2020, this market is one of the places where the community receives assistance, when researchers conducted research at the place where the community received assistance, researchers listened to residents' complaints where the assistance they received varied, some received IDR 300,000 and some received IDR 600,000. The community explained that the non-cash food assistance program received was usually charged by the management, there were also delays in disbursement where residents received once every three months which became a problem in the BPNT program. In its implementation, the Non-Cash Food Assistance (BPNT) program experienced inaccurate targeting where financially capable families received assistance, while poor families did not. So that the socio-economic welfare of beneficiaries has not increased Non-Cash Food Assistance (BPNT) in the socio-economic welfare of beneficiaries, researchers discuss the running of the implementation of BPNT from the Sub-district, Village, RW and RT, BPNT Facilitators, and E-Warong and present findings on obstacles in the BPNT implementation system in the welfare of underprivileged families in Sangiasseri village.

PT Udara jadi Bersih Bekasi is a company engaged in testing Heating, Ventilation, and Air Conditioning (HVAC) systems. So far, the process of recording test results is still carried out manually using paper media. This process poses a number of obstacles, such as delays in recording, potential input errors, and limitations in accuracy and data storage. This condition also has an impact on delays in the submission of test results information to supervisors, who should need fast and accurate data for decision-making. To answer this problem, a web-based application is needed to design a web-based application that is able to digitize the entire workflow of recording and reporting HVAC test results. With a web-based system, data can be managed centrally, more structured, and easily accessible at any time. This application is also equipped with QR Code technology to speed up access to test results. Supervisors and technicians only need to scan the code for complete information, so they no longer rely on manual searches that are time-consuming and prone to serious errors in technical documentation. The design of this application uses the Waterfall method which consists of the stages of needs analysis, system design, implementation, testing, and maintenance. UML is used as a tool to describe business processes and system activity flows in detail, so that development can be carried out more systematically, efficiently, and in a targeted manner according to applicable software engineering standards. With the implementation of this application, PT Udara jadi Bersih Bekasi is expected to be able to improve operational efficiency, reduce recording errors, and speed up the information distribution process. In the end, this digitalization will support companies in providing services that are more professional, accurate, innovative, reliable, and according to the needs of the modern HVAC industry in the era of global digitalization.

Advances in information technology have had a major impact on the education sector, including at the Early Childhood Education (PAUD) level. To improve the quality of education services, PAUD institutions are required to implement a more sophisticated, accurate, and efficient management system through the use of an integrated information system. This study raises various obstacles faced by PAUD KB Tsamrotul Hikmah, especially in terms of recording teacher attendance, submitting leave, and managing finances that still use manual methods. This conventional system has been shown to reduce work effectiveness, increase the possibility of errors, and weaken the transparency and accountability aspects of the institution. To overcome these problems, an information system was developed to support automated administration processes and more systematic data management. The findings of this study indicate that digitalization of administration can improve work efficiency and data accuracy, as well as build public trust in the institution. Therefore, the implementation of an integrated information system is considered a strategic step in creating more professional, open, and sustainable PAUD management.

This research examines the challenges of professionalism of Guidance and Counseling (BK) teachers in Madrasah Aliyah Negeri (MAN) through literature review. BK services have an important role in supporting students' academic and psychosocial development, but face obstacles such as the limited number of professional BK teachers and educational backgrounds that are not in accordance with the BK field. The non-ideal ratio of teachers to students and high workload also hamper the effectiveness of services. In addition, the management of services that are not yet based on student needs and the lack of continuous training are significant challenges. This study used a literature review method with descriptive analysis to identify these factors. The results suggest improving the quality of human resources through professional training, strengthening service management, and policy support from madrasahs and the government. The professionalism of counseling teachers has a direct impact on the quality of services that affect students' academic achievement and psychosocial well-being. The main recommendation is to increase the recruitment of qualified counseling teachers and continuous competency development to support effective and relevant counseling services in MAN.

Curriculum management is a fundamental aspect in the education system that integrates all components of learning to achieve educational goals effectively and efficiently. This article aims to examine the concept, principles, and implementation of curriculum management and evaluate the challenges faced in practice in educational units. With a qualitative approach based on literature studies, this study found that good curriculum management is based on the principles of productivity, democratization, efficiency, and stakeholder involvement. However, obstacles such as lack of teacher competence, limited facilities, and lack of understanding of the curriculum are the main obstacles. Therefore, evaluation and strengthening of teacher capacity and provision of facilities are strategic steps in improving the quality of education through adaptive and contextual curriculum management.

Female-headed households (PEKKA) in rural areas represent a vulnerable group that often faces structural barriers in accessing their social and economic rights, particularly in relation to Cash Transfer Assistance (BLT) policies. The urgency of this study stems from the persistent gap between policy implementation and the specific needs of PEKKA. This research aims to examine the forms of legal protection and economic access available to PEKKA in several villages in Central Java through the BLT scheme. Utilizing a qualitative approach, data were collected through in-depth interviews, observation, and document analysis, and analyzed using descriptive qualitative methods. The findings reveal that administrative obstacles, social stigma, and the lack of gender-sensitive approaches are key factors hindering the fulfillment of PEKKA’s rights. Although formal policies exist, their implementation at the local level remains unresponsive and fails to address structural inequalities. This study contributes to the development of socially just and gender-equitable policy frameworks at the village level. It concludes that reformulating inclusive and advocacy-based social policies for PEKKA is essential, alongside further research exploring transformative legal approaches and sustainable economic empowerment.

This study aims to determine the implementation of Value Added Tax reporting procedures using the Core Tax Administration System system at PT Alam Mulya. The method used is descriptive qualitative. This research was conducted through direct observation during internship activities at the Finance & Accounting Division of PT Alam Mulya. The results showed that the Core Tax Administration System  provides convenience in the creation and reporting of digital tax invoices, can improve reporting accuracy, and minimize tax administrative errors. In addition, the Coretax system helps supervision to be tighter and easier to access. There are also some obstacles that still need to be evaluated more deeply. But overall, the implementation of the Core Tax Administration System at PT Alam Mulya has a positive impact that helps the company's efficiency and compliance strategies in the context of tax administration.

This study aims to evaluate the implementation of evaluation and assessment in mathematics learning at MAN 1 Padang, focusing on the gap between the ideal expectations and the reality in the classroom. Using a descriptive qualitative approach and semi-structured interviews with mathematics teachers of grades 10, 11, and 12 conducted in May 2025, this study analyzes the evaluation practices, challenges encountered, and the alignment between expectations and actual practice. The results indicate that mathematics evaluation is still dominated by written tests that inadequately measure students' comprehensive abilities, while time constraints, conventional teaching methods, and low student participation remain significant obstacles. Therefore, it is necessary to develop more varied and authentic evaluation instruments and enhance teachers' capacity through training to make assessments more effective in supporting the achievement of comprehensive and sustainable mathematics learning objectives.

This study aims to evaluate learning planning based on the Merdeka Curriculum and the 2013 Curriculum at MAN 1 Padang City. The method used is descriptive qualitative through field observation and in-depth interviews with mathematics teachers and vice principals of madrasahs for curriculum. The research instruments are in the form of observation guidelines and interview guidelines. Data analysis techniques are carried out descriptively with the steps of data reduction, data presentation, and drawing conclusions. The results of the study show that teachers have compiled teaching tools such as RPP and teaching modules collaboratively and systematically. The assessment is carried out with a formative and summative approach and is accompanied by remedial and enrichment programs. The Olympiad program, use of books, LKPD, and teaching materials are also quite effective even though there are still obstacles such as limited time and variations in student abilities. In general, learning has led to a contextual and flexible approach. Thus it can be concluded that the Learning planning is very effective, namely 92,55%. Therefore, further training is needed to improve the quality of learning planning based on the Independent Curriculum.

This study aims to analyze the implementation of learning at SMAN 12 Padang City, especially in the preliminary activities, core activities, and closing activities carried out by mathematics teachers while the teacher is teaching in class. This study uses a qualitative descriptive approach with a descriptive design method. The research instruments used are interview guidelines, observation sheets, and documentation. Data collection techniques are carried out through interviews with subject teachers, direct observation of the learning process in class, and analysis of learning device documents such as teaching modules and semester programs. The results of the study indicate that the implementation of learning at SMAN 12 Padang City has been going quite well, marked by the implementation of learning components in accordance with the Merdeka Curriculum. Based on the results of observations, the implementation of the learning achieved a success percentage of 81.22% in grades X and XI. However, several obstacles were found such as limited time in preparing teaching devices optimally and variations in the use of learning media. This study is expected to be a material for evaluation and improvement in the management of the learning process in schools.