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Penelitian ini bertujuan untuk menganalisis pengaruh angka kemiskinan terhadap indikator pendidikan di Kota Semarang selama kurun waktu 2020–2024. Kemiskinan dan pendidikan merupakan dua masalah sosial yang saling terkait erat dan menjadi tantangan besar di wilayah perkotaan, terutama pascapandemi COVID-19. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data sekunder dari Badan Pusat Statistik (BPS) dan Dinas Pendidikan Kota Semarang. Variabel yang dianalisis meliputi angka kemiskinan sebagai variabel bebas, dan angka partisipasi sekolah, rata-rata lama sekolah, dan angka putus sekolah sebagai variabel keterikatan. Analisis data dilakukan dengan menggunakan regresi linier sederhana untuk menguji pengaruh kemiskinan terhadap pencapaian pendidikan. Hasil penelitian menunjukkan bahwa angka kemiskinan berpengaruh signifikan terhadap indikator pendidikan di Kota Semarang. Penurunan angka kemiskinan cenderung terjadi dengan peningkatan angka partisipasi sekolah dan rata-rata lama sekolah, serta penurunan angka putus sekolah. Temuan ini menekankan pentingnya intervensi kebijakan terpadu yang membahas penanggulangan kemiskinan dan peningkatan akses dan kualitas pendidikan untuk memutus siklus kemiskinan antargenerasi di Kota Semarang.   Kata Kunci:  kemiskinan, pendidikan, regresi linier sederhana, angka partisipasi sekolah, rata-rata tahun sekolah, sekolah di Kota Semarang, Kota Semarang

This study aims to analyze the impact of Distance Learning (PJJ) on the learning outcomes of elementary school students during the COVID-19 pandemic. In its implementation, PJJ presents various challenges, including decreased learning outcomes (learning loss), lack of student involvement, low concentration, and limited learning facilities. Inhibiting factors such as access to technology, minimal parental guidance, and lack of motivation for independent learning also worsen the condition. However, various strategies have been implemented by teachers and parents to overcome these obstacles, ranging from variations in learning methods, strengthening communication, to creating a conducive learning environment. The results of the analysis show that collaboration between teachers and parents is very important in maintaining the quality of learning. This study also found a significant difference between learning outcomes before and during PJJ, where face-to-face learning tends to provide better results. This study recommends the need to strengthen educational infrastructure and increase the digital capacity of all elements of education as an effort to face similar challenges in the future.  

Bisnis adalah kegiatan ekonomi yang dilakukan untuk menghasilkan, membeli, atau menjual barang atau jasa dengan tujuan mendapatkan keuntungan. Bisnis dapat dilakukan oleh individu, kelompok, perusahaan besar, atau usaha kecil. Di suatu dunia bisnis, yang dimaksud dengan sistem informasi manajemen adalah piranti yang dipakai untuk mengatasi suatu proses, operasional, evaluasi, serta teknologi dan informasi. Usaha  bisnis  yang  bergerak  dalam  bidang  makanan  ringan  snack dijalankan  dengan  modal usaha  berskala  kecil  ialah  pelaku  bisnis  berskala  rumah  tangga  yang  mempunyai  kesempatan sangat  bagus  untuk  berkembang  dengan  pesat  dengan  keterbatasan  yang dimiliki  seperti  SDM, skill,  pengetahuan,  ketrampilan,  dan  pengelolaan  bidang  managementyang  seadanya Penelitian ini dilakukan di Teha Coffee Corner, sebuah kedai kopi yang berlokasi di Jl. Imam Bonjol, Tebing Kisaran, Kec. Kota Kisaran Barat, Kabupaten Asahan, Sumatera Utara 21211. Kedai ini didirikan pada Maret 2021 oleh Thierry Henry, tepat di tengah masa pandemi COVID-19. Supply Chain Management (SCM) adalah pengintegrasian sumber bisnis yang kompeten dalam penyaluran barang, mencakup perencanaan dan pengelolaan aktivitas pengadaan dan logistik serta informasi terkait mulai dari tempat bahan baku sampai tempat konsumsi, termasuk koordinasi dan kolaborasi dengan jaringan mitra usaha (pemasok, manufaktur, retailer, distributor, pergudangan, transportasi dan konsumen) untuk memenuhi kebutuhan pelanggan. Sebuah model rantai pasokan sederhana terdiri dari empat komponen yaitu supplier, produsen, gudang atau pusat distribusi dan pengguna akhir. Seiring dengan pertumbuhan bisnisnya, Teha Coffee Corner mulai menghadapi berbagai tantangan, terutama dalam pengelolaan stok bahan baku dan pencatatan transaksi. Saat ini, pencatatan masih dilakukan secara manual, baik dalam menghitung jumlah stok maupun dalam mencatat transaksi harian. Setiap akhir operasional atau saat closing, Dengan adopsi sistem E-SCM, aliran informasi dan data pembelian antara Teha Coffee Corner dan pemasok menjadi lebih efisien. Ini menghasilkan kejelasan dan ketepatan dalam transaksi pembelian, yang berkontribusi pada menghindari kesalahan dan mengurangi risiko keterlambatan dalam pengiriman toko.

Generation Alpha refers to children born after 2010, who are growing up in a rapidly evolving digital ecosystem. In the Indonesian context, the emergence of depressive disorders among this generation poses a critical mental health challenge that has not been thoroughly addressed. This study aims to analyze the prevalence of depressive symptoms in Generation Alpha, identify the major risk factors, and evaluate current and potential preventive strategies through a narrative literature review approach. Data were collected from national and international journals using platforms such as PubMed, Google Scholar, and Garuda, with inclusion criteria covering articles published between 2019 and 2024 and relevant to children’s mental health. Findings reveal a significant increase in depressive symptoms among children aged 5 to 13 years. Key risk factors include non-democratic parenting styles, academic stress, bullying in school environments, and excessive use of digital gadgets. Additionally, the COVID-19 pandemic and remote learning have exacerbated children’s mental health, particularly among those from low-income families or with limited access to psychological support. On the other hand, preventive strategies involving holistic approaches such as school-based mental health education, play therapy, digital mental health interventions, and Islamic spirituality-based approaches have demonstrated considerable potential in mitigating depressive symptoms. This review highlights the urgency of implementing multi-level and context-sensitive prevention strategies through collaboration between schools, families, and community-based institutions.

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

This study aims to compare the implementation of Income Tax (Article 21) before and after the COVID-19 pandemic. The research uses a descriptive qualitative approach through a literature review of tax regulations, official reports from the Directorate General of Taxes, and academic journals. The results show that prior to the pandemic, Article 21 Income Tax was applied normally with the tax borne by employees. During the pandemic, the government provided tax incentives through the Article 21 Income Tax Borne by the Government (DTP) policy as part of a fiscal stimulus package. After the pandemic, the incentive policy was discontinued and the implementation returned to the normal tax system. This study concludes that fiscal policy is adaptive to crisis conditions, and tax incentives have proven effective in maintaining public purchasing power and encouraging tax compliance.   Keywords: Income Tax, Article 21, COVID-19, Tax Incentives, Fiscal Policy.

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in facing economic crises such as the 1998 monetary crisis and the COVID-19 pandemic. MSMEs are at the forefront in creating jobs and contributing to economic growth, even though they face various challenges, including capital problems. This research uses a qualitative approach with a case study type. This research uses primary data collected from interviews with the owner of Pajeng Cokelat. Pajeng Cokelat is a micro business located in Blitar and makes various kinds of processed chocolate to be used as snacks. The owner of Pajeng Cokelat is active in participating in training activities aimed at improving skills both related to marketing and the products produced. The results of this research highlight the government's efforts to overcome capital problems through programs such as People's Business Credit (KUR) and business training. However, increasing financial literacy is needed, especially in the context of sharia finance, to support the sustainable growth of MSMEs. By overcoming these challenges, MSMEs can continue to play a role in driving the national economy.

Waste management has become a critical issue in efforts to create a clean and sustainable environment, particularly in Klungkung Regency, which has seen a significant increase in waste generation following the COVID-19 pandemic. One of the local government’s initiatives to address this issue is the establishment of waste banks, including the Lestari Waste Bank in Besang Village. This study aims to analyze the influence of community participation, sustainable economic literacy, and environmental policy on the performance of the waste bank. The research was conducted in Besang Village, covering three sub-village areas: Besang Kawan, Besang Tengah, and Besang Kangin, with a total of 182 waste bank customers as respondents. A quantitative approach was employed using multiple linear regression analysis. The findings indicate that community participation significantly contributes to improving the effectiveness of the waste bank program. Furthermore, community understanding of sustainable economic principles influences individual mindsets and waste-sorting behavior. In addition, environmental policies implemented by the local government strengthen the institutional capacity of waste banks to manage waste systematically and sustainably. Therefore, the collaboration between community involvement, economic understanding, and policy support is key to the success of waste banks as a community-based waste management solution.

This study is motivated by the crucial role of government spending and domestic investment (PMDN) in driving economic growth, particularly in Bali Province, which is heavily reliant on the tourism sector and vulnerable to external shocks such as the COVID-19 pandemic. The objective of this research is to analyze the influence of government expenditure in the general services and infrastructure sectors, as well as domestic investment, on Bali’s economic growth during the 2014–2023 period, both simultaneously and partially. This study employs panel data combining cross-sectional and time-series data from 9 regencies/cities in Bali Province over a 10-year period (2014–2023), using a Random Effect Model (REM) approach after conducting the Chow test, Hausman test, and Lagrange Multiplier test. The results show that, simultaneously, all independent variables significantly influence economic growth. Partially, government spending in general services, infrastructure, health, and education sectors has a positive and significant effect. Meanwhile, expenditure in economic services, domestic investment (PMDN), and the COVID-19 variable have a positive but statistically insignificant effect on economic growth in Bali Province. It is recommended that local governments improve the effectiveness of economic sector spending, promote equitable distribution of domestic investment, and accelerate economic diversification to reduce dependency on tourism and strengthen regional economic resilience.

This study analyzes social change in Ponggok Village, Klaten, Central Java, from an impoverished village to a self-sufficient one, utilizing Talcott Parsons' structural functionalist framework and the AGIL model (Adaptation, Goal Attainment, Integration, Latency). Prior to 2006, Ponggok Village faced poverty, inadequate infrastructure, and limited employment opportunities, despite its significant potential for spring water. The transformation began in 2009-2013 with collaboration between the village head and academics for potential mapping and the establishment of the Village-Owned Enterprise (BUMDes) Tirta Mandiri. The period from 2014 to 2018 marked a "golden era" with the implementation of the Village Law of 2014, increased village funds, and peak revenues from Umbul Ponggok. However, from 2019-2023, the village experienced a significant decline due to the COVID-19 pandemic. A descriptive qualitative research method with a case study approach was employed, dividing the timeline into three periods (2009-2013, 2014-2018, 2019-2023). Data were collected through Focus Group Discussions, interviews, and literature reviews. The research findings demonstrate how Ponggok Village systematically fulfills the AGIL functional prerequisites by examining socio-economic policies through policies implemented by the Village Government, Village Consultative Body (BPD), and Village-Owned Enterprise (BUMDes) in efforts to improve quality of life, foster social integration among stakeholders, and maintain values through sustainable programs aimed at achieving and sustaining the success of its transformation. These findings provide a holistic understanding of the village’s resilience and adaptability in facing social and economic challenges.

Digital outpatient services are an important alternative in providing fast, efficient, and affordable health services, especially after the COVID-19 pandemic. However, this system change requires an active role from Health Care Administrators in designing strategies that can maintain and improve patient satisfaction. This article aims to analyze how the role of health administrators in developing technology-based quality management strategies to optimize patient experience in digital services. This study uses a qualitative approach with literature studies and analysis of digital outpatient service policies. The results of the study indicate that the success of increasing the patient satisfaction index depends on the administrator's ability to design effective digital communication strategies, virtual queue management, digital HR training, and strengthening online feedback systems. The involvement of administrators in strategic decision-making also makes a major contribution to improving service quality. The main recommendation of this study is the need to strengthen the capacity of health administrators in aspects of information technology, digital risk management, and patient engagement. With this strategic role, health administrators are at the forefront of the transformation of digital health services in the future.

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.

Indonesia's healthcare system continues to face significant challenges in delivering equitable services across diverse and remote regions. The digital transformation of healthcare—through the integration of Artificial Intelligence (AI), big data, and telemedicine—offers promising solutions to overcome disparities in access, infrastructure, and service delivery. This study aims to comprehensively analyze global and national research trends related to the digital transformation of healthcare using a Systematic Literature Review (SLR) approach, supported by bibliometric analysis through the VOSviewer software. Following the PRISMA protocol, a total of 30 relevant articles published between 2020 and 2025 were identified and analyzed. The network and overlay visualizations generated reveal four major thematic clusters: digital transformation and service quality, big data and pandemic response, AI and data privacy, and community engagement in digital health services. Overlay visualization also shows a clear shift in research focus—from early pandemic responses toward system optimization, ethical governance, and technological inclusivity in recent years. The findings highlight that digital healthcare transformation has increasingly evolved from emergency responses to COVID-19 into a strategic framework for long-term system improvement. Moreover, AI and big data have played pivotal roles in enhancing diagnostics, predicting outbreaks, and improving resource allocation. However, concerns related to privacy, digital literacy, and unequal technological access remain prominent. The study concludes that the integration of AI, big data, and telemedicine not only enhances healthcare efficiency but also requires strong regulatory frameworks, infrastructure readiness, and public engagement. Future research should incorporate co-citation and cross-country comparative analyses to enrich the understanding of digital health transformation in a global context, especially in low- and middle-income countries like Indonesia.

Posyandu is a community-based health program managed by and for the community, aiming to strengthen local health systems and facilitate access to essential health services. The temporary disruption of Posyandu services during the COVID-19 pandemic has had adverse effects on vulnerable populations such as pregnant women and toddlers, highlighting the importance of resilient volunteer performance post-pandemic. This study aims to examine the correlation between post-pandemic competence and the implementation of the five main activities by Posyandu volunteers in Malang, Indonesia. Utilizing a quantitative correlational research design, the study involved a total sample of 123 Posyandu volunteers from two villages in Malang. Data collection was conducted over July to August 2023. The findings indicate a statistically significant but weak positive correlation between volunteer knowledge and motivation, with a p-value of 0.007 and a correlation coefficient of 0.242. This suggests that while increased knowledge is associated with higher motivation levels, the strength of this relationship is limited. Further analysis assessed the relationship between length of service and volunteer motivation, revealing no significant correlation (p = 0.675, r = -0.038). These results imply that the duration of volunteer service does not influence motivational levels among Posyandu volunteers. Given these findings, enhancing volunteers’ knowledge through regular training and refresher programs is essential to maintain motivation and improve service delivery. The study recommends continuous capacity-building efforts to empower Posyandu volunteers, thereby ensuring effective implementation of health activities post-pandemic. Future research should investigate additional factors that may affect volunteer motivation, such as social support, recognition, and workload. Understanding these dimensions can further strengthen Posyandu programs and support the vulnerable community members they serve.

The COVID-19 pandemic has triggered a transformation in online learning, requiring teachers and lecturers to adapt to educational technology, including Virtual Reality (VR) Tour. However, limited understanding and motivation are the main challenges in implementing this technology. This community service aims to provide practical training in developing VR Tour as an interactive learning media for teachers and lecturers at Rumah Diklat Indonesia. The implementation method involves an online workshop using the Zoom application, which includes a tutorial on creating 360° panoramic photos via Google Street View and processing VR Tour via the Theasys.io platform. Participants also receive technical guidance and hands-on practice sessions. The results show that participants are able to produce VR Tour content for learning, as well as improve their understanding of technology integration in education. This training equips participants with basic skills to develop virtual learning media, expand students' learning access creatively and innovatively. In conclusion, the use of VR Tour has the potential to improve the quality of distance learning, while encouraging educators to continue to adapt to technological developments in the digital era.

This research explores how several monetary policy and commodities market influence the movement of the Indonesia Composite Index (IHSG). Monetary policy is a set of actions taken by the central bank to regulate the currency and the economy, variable proxy is Rupiah Exchange Rate (Jisdor) and Indonesia Overnight Index Average (indONIA). Commodity markets are places where commodities are traded in physical or futures, the needs of the world still depend on certain commodities so that commodity prices can be related to economic conditions, variable proxy of comodities market is Gold, Crude Oil WTI, Coal Newcastle. Indonesia Composite Index is a index that reflects the price movements of all stocks listed on the Indonesia Stock Exchange. The study analyzes monthly data from January 2019 to December 2023, a period before the global disruption of the COVID-19 pandemic, the period during the pandemic and the gradual economic rebound that followed. Using multiple linear regression analysis, the study assesses the direction and statistical relevance of each variable’s effect on the Indonesia Composite Index. The results suggest that Indonesia Overnight Index Average and Crude Oil WTI prices have a significant positive impact on the index, the Rupiah Exchange Rate has a significant negative impact on the index, while Gold and Coal Newcastle have no significant impact on the index. These findings can serve as a useful reference for both investors and policymakers in understanding and anticipating movements in Indonesia’s capital market, especially in relation to monetary policy and global commodity trends.

Posyandu is a community-based health program managed by and for the community, aiming to strengthen local health systems and facilitate access to essential health services. The temporary disruption of Posyandu services during the COVID-19 pandemic has had adverse effects on vulnerable populations such as pregnant women and toddlers, highlighting the importance of resilient volunteer performance post-pandemic. This study aims to examine the correlation between post-pandemic competence and the implementation of the five main activities by Posyandu volunteers in Malang, Indonesia. Utilizing a quantitative correlational research design, the study involved a total sample of 123 Posyandu volunteers from two villages in Malang. Data collection was conducted over July to August 2023. The findings indicate a statistically significant but weak positive correlation between volunteer knowledge and motivation, with a p-value of 0.007 and a correlation coefficient of 0.242. This suggests that while increased knowledge is associated with higher motivation levels, the strength of this relationship is limited. Further analysis assessed the relationship between length of service and volunteer motivation, revealing no significant correlation (p = 0.675, r = -0.038). These results imply that the duration of volunteer service does not influence motivational levels among Posyandu volunteers. Given these findings, enhancing volunteers’ knowledge through regular training and refresher programs is essential to maintain motivation and improve service delivery. The study recommends continuous capacity-building efforts to empower Posyandu volunteers, thereby ensuring effective implementation of health activities post-pandemic. Future research should investigate additional factors that may affect volunteer motivation, such as social support, recognition, and workload. Understanding these dimensions can further strengthen Posyandu programs and support the vulnerable community members they serve.

Indonesia's healthcare system continues to face significant challenges in delivering equitable services across diverse and remote regions. The digital transformation of healthcare—through the integration of Artificial Intelligence (AI), big data, and telemedicine—offers promising solutions to overcome disparities in access, infrastructure, and service delivery. This study aims to comprehensively analyze global and national research trends related to the digital transformation of healthcare using a Systematic Literature Review (SLR) approach, supported by bibliometric analysis through the VOSviewer software. Following the PRISMA protocol, a total of 30 relevant articles published between 2020 and 2025 were identified and analyzed. The network and overlay visualizations generated reveal four major thematic clusters: digital transformation and service quality, big data and pandemic response, AI and data privacy, and community engagement in digital health services. Overlay visualization also shows a clear shift in research focus—from early pandemic responses toward system optimization, ethical governance, and technological inclusivity in recent years. The findings highlight that digital healthcare transformation has increasingly evolved from emergency responses to COVID-19 into a strategic framework for long-term system improvement. Moreover, AI and big data have played pivotal roles in enhancing diagnostics, predicting outbreaks, and improving resource allocation. However, concerns related to privacy, digital literacy, and unequal technological access remain prominent. The study concludes that the integration of AI, big data, and telemedicine not only enhances healthcare efficiency but also requires strong regulatory frameworks, infrastructure readiness, and public engagement. Future research should incorporate co-citation and cross-country comparative analyses to enrich the understanding of digital health transformation in a global context, especially in low- and middle-income countries like Indonesia.

Micro Small and Medium Enterprises (MSMEs) are experiencing the impact of the Covid-19 pandemic. The decline in consumer purchasing power is a challenge for SMEs in carrying out their business production. One of the opportunities for MSME actors to survive in the current pandemic is by maximizing online sales. But not a few MSME actors who still do not understand to use online sales. Therefore, it is necessary to empower the community of MSME actors in trying online markets or other options by empowering MSME actors in branding superior products. By using and managing the right digital media, it is hoped that business actors can increase public interest in products. Digital media that can be used include Instagram, Facebook, WhatsApp, Youtube, GrabFood/Go-Food or other platforms. Business actors can also carry out brand awareness offline, that is, they can develop innovations that do not yet exist, such as promotions by distributing brochures, creating attractive menu lists or creating price tags. The approach method used in community service this time is in the form of mentoring business actors regarding the development of MSME business innovations where members go directly to the field. This MSME assistance activity was carried out. The process of SME Mentoring activities is in the form of interviews with business owners to find out the current situation of their business conditions, members help make snack box orders, make banners/banners and price tags as an effort to carry out brand awareness, and members also provide medical equipment in the form of masks, hand sanitizer, and plastic gloves to business managers as a form of attention to always maintain health protocols when interacting with customers.