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Penelitian ini mengkaji transformasi strategis manajemen risiko finansial melalui penerapan Digital Twins (DT) dengan pendekatan Systematic Literature Review (SLR). DT berevolusi dari sekadar model manufaktur menjadi sistem cerdas yang mampu memprediksi perilaku entitas finansial secara real-time. Hasil kajian menunjukkan bahwa DT mendukung kerangka Prevention, Preparedness, Response, Recovery (PPRR), memperkuat resiliensi rantai pasok, serta meningkatkan efektivitas stress testing perbankan sesuai regulasi Basel III. Selain itu, DT berperan dalam deteksi penipuan, akuntansi karbon, dan simulasi kebijakan makroekonomi. Studi ini menegaskan bahwa DT mampu meningkatkan akurasi prediksi risiko hingga 95% dan mengurangi downtime operasional sebesar 20%. Namun, keterbatasan standar global, integrasi data lintas sistem, serta hambatan regulasi masih menjadi tantangan utama. Agenda riset masa depan diarahkan pada pengembangan interoperabilitas global, integrasi teknologi AI, serta evaluasi ROI jangka panjang untuk memperkuat ketahanan finansial berbasis DT.

Gillnet fisheries play an important role in supporting the local economy and the welfare of coastal communities. However, fishermen still face challenges related to unequal access to livelihood assets and high vulnerability to external factors such as seasonal changes, catch fluctuations, market pressures, and environmental conditions. This study aimed to analyze the level of vulnerability, identify livelihood assets, and formulate strategies for sustainable livelihood development among gillnet fishing communities. The study was conducted in Margasari and Muara Gading Mas Villages in September 2025 using a mixed-method approach, combining questionnaires, in-depth interviews, and field observations. Samples were selected through purposive sampling, and data were analyzed using descriptive quantitative and qualitative methods supported by a Likert scale. The results showed that fishermen’s vulnerability is relatively high (54.5%), affecting income stability. Social (81.4%) and natural (78.7%) assets are relatively strong, while human (38.6%), physic (48.3%), and financial (43.20%) assets remain relatively low. Limited education, lack of training, and restricted access to financial resources are the main constraints, leading to low adaptive capacity and limited livelihood diversification. Recommended strategies include improving human resource capacity, strengthening access to financial capital, and developing livelihood diversification based on local potential. These efforts are expected to enhance household economic resilience and support sustainable livelihoods among gillnet fishing communities.

Industri manufaktur pangan di Indonesia menghadapi tantangan signifikan dalam pengendalian biaya akibat ketidakefisienan operasional dan manajemen waktu yang kurang optimal. Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional dan manajemen waktu proyek terhadap pengendalian biaya pada PT. Macro Prima Pangan Utama. Metode penelitian menggunakan pendekatan mixed methods dengan desain explanatory sequential, mengintegrasikan analisis kuantitatif (regresi linear berganda, n=50) dan kualitatif (wawancara mendalam, n=15). Hasil penelitian menunjukkan bahwa efisiensi operasional berpengaruh positif dan signifikan terhadap pengendalian biaya (β = 0,478; p < 0,01), demikian pula manajemen waktu proyek (β = 0,362; p < 0,01). Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 0,602, mengindikasikan bahwa 60,2% variasi pengendalian biaya dapat dijelaskan oleh model. Temuan kualitatif mengkonfirmasi bahwa praktik preventive maintenance, standarisasi proses, dan monitoring jadwal produksi merupakan faktor kunci keberhasilan pengendalian biaya. Penelitian ini berkontribusi pada pengembangan literatur manajemen operasi di negara berkembang dan memberikan rekomendasi praktis bagi industri pangan untuk meningkatkan daya saing melalui efisiensi operasional dan manajemen waktu yang efektif.

Penelitian ini menganalisis pengaruh Marketing Good Governance (MGG) terhadap efektivitas program pelatihan dan pengembangan karier karyawan, dengan pelatihan sebagai variabel mediasi. MGG dipng sebagai pilar strategis yang mengintegrasikan etika pemasaran dengan manajemen sumber daya manusia. Dengan pendekatan kuantitatif berbasis SEM-PLS, penelitian ini melibatkan 150 responden dari industri FMCG, jasa keuangan, dan teknologi informasi. Hasil menunjukkan bahwa MGG berpengaruh signifikan terhadap program pelatihan (β=0.645) dan pengembangan karier (β=0.324), serta pelatihan memediasi hubungan tersebut secara kuat (β=0.334). Temuan ini menegaskan bahwa tata kelola pemasaran yang transparan, akuntabel, dan adil tidak hanya meningkatkan reputasi eksternal perusahaan, tetapi juga memperkuat kompetensi internal dan kejelasan jalur karier karyawan. Kebaruan penelitian ini terletak pada integrasi disiplin pemasaran strategis dan manajemen SDM, yang menempatkan pelatihan sebagai jembatan antara tata kelola dan keberlanjutan karier. Implikasi praktisnya, perusahaan perlu menyinergikan kebijakan HR dan marketing berbasis tata kelola untuk menciptakan budaya kerja etis, meritokratis, dan berkelanjutan.  

This community service program aims to enhance teachers’ competence in developing Higher Order Thinking Skills (HOTS)-based assessment items to support improved performance in the Computer-Based National Assessment (ANBK) at SMP Negeri Kletek. The main problem faced by the partner school is the limited understanding of teachers in designing assessment instruments that measure higher-order thinking skills, as well as insufficient ability to develop literacy- and numeracy-oriented questions aligned with ANBK characteristics. This condition has resulted in suboptimal learning evaluation quality and limited student readiness for national assessment. The program employed a Participatory Action Research (PAR) approach, emphasizing the active involvement of participants throughout all stages. The implementation included the planning stage through needs assessment and problem identification, the action stage through training and mentoring in HOTS-based item development, the observation stage through evaluation of participants’ work, and the reflection stage to identify achievements and challenges. Data were collected using pre-test and post-test, observation, and reflective discussions. The results indicate an improvement in teachers’ understanding and skills in developing HOTS-based items, as reflected in higher post-test scores. Teachers were able to design competency-based blueprints, contextual stimuli, and analytical, evaluative, and creative questions. This program effectively strengthens teachers’ professional competence and school readiness for ANBK.

This study aims to develop Smartboard Book teaching materials based on Augmented Reality that are valid, practical, and effective for improving students' learning outcomes in the IPAS (Science) subject for grade IV at SDIT Al-Farabi. This study uses the Research and Development (R&D) method with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) development model. The subjects of this study were grade IV students at SDIT Al-Farabi. Data collection techniques were conducted through expert validation questionnaires, response questionnaires, and learning outcome tests. The results indicate that the Smartboard Book teaching material was declared very valid, with material and test instrument validation percentages of 88% and media validation of 95%. The teaching material was also declared practical based on teacher and student responses. Furthermore, this media proved to be effective in improving students' learning outcomes with an N-gain score of 0.86, which falls into the high category. Based on these findings, it is recommended that teachers utilize Smartboard Book teaching materials based on Augmented Reality as an alternative medium in learning activities to create a more interactive and engaging learning environment.

The election of regional heads is a form of democratic implementation that requires the active participation of the community as voters. However, in its implementation, various obstacles are still found such as low voter participation, limited access to information, and lack of efficiency in the conventional voting process. This research aims to develop an online-based regional head election information system as a solution to increase voter participation through the use of digital technology. The research method used is Research and Development (R&D) with a Waterfall system development model which includes the stages of needs analysis, system design, implementation, testing, and evaluation. The developed system provides features of voter registration, candidate information, online voting process, and real-time recapitulation of vote results. The system test is carried out using the Black Box Testing method and shows that all system functions are running according to the user's needs. The results of this study show that the implementation of an online-based election information system can provide easy access, increase transparency, and encourage community involvement, especially young voters, in the process of electing regional heads. Thus, this system has the potential to become a digital innovation that supports improving the quality of local democracy.

This study aims to develop a web-based Electronic Medical Record (EMR) application to improve the efficiency and accuracy of patient data recording at Elopada Community Health Center. The research adopts a system development approach using the waterfall model, including requirements analysis, system design, implementation, and testing. Data were collected through observation, interviews, and documentation. The developed system was evaluated using Black Box Testing to verify the conformity between input and output without considering internal program structures. The results indicate that the EMR system enhances data processing speed, improves recording accuracy, and facilitates access to patient information. These findings are consistent with prior studies showing that EMR implementation improves the quality and efficiency of clinical documentation . Therefore, the proposed system is considered feasible to support the advancement of digital healthcare services.

Students as pioneers of nation development, must be able to grow and create jobs through developing an entrepreneurial spirit in higher education. The aims of this research are (1) to develop a project-based entrepreneurship learning model and (2) to test the effectiveness of the project-based entrepreneurship learning model to foster students' entrepreneurial motivation in the Primary School Teacher Education Study Program (PGSD) Muhammadiyah University, Purworejo. The method used in the research is the Research & Development model DBR (Design Based Research). The research subjects were 36 students of the PGSD Study Program at Muhammadiyah University Purworejo studying Local Business entrepreneurship. Data were collected using observation, portfolio, questionnaire, interview and FGD methods. The data analysis techniques used in this research are qualitative analysis, percentages, and difference tests (t-test). The research results show that: 1) improvements to the Local Business entrepreneurship learning model are more directed at applicable practicum, and creating graduates who have an entrepreneurial spirit; 2) design and prototype development consists of three components, namely learning objectives, learning methods, and assessment; 3) validation tests and limited tests show that the learning objectives, material content and presentation are in accordance with the content, appearance and language; and 4) product testing using an experimental class determined based on student learning styles, the majority of students have an accommodating learning style, the results of the portfolio assessment show students have very good and good grades, the products produced by student work groups are in accordance with learning styles, and effectiveness tests show The application of project-based Local Business entrepreneurship learning in the PGSD Study Program at Muhammadiyah University, Purworejo, is able to foster students' entrepreneurial spirit very well.  

This study aimed to develop a flipbook-based multimedia teaching material for the Tennis Learning course. The research employed a Research and Development (R&D) approach using the ADDIE model as the development framework, which consists of five stages: (1) Analysis, (2) Design, (3) Development, (4) Implementation, and (5) Evaluation. The research subjects included students of the Physical Education, Health, and Recreation Study Program, Faculty of Sports and Health, Universitas Pendidikan Ganesha, as well as subject matter experts, instructional design experts, instructional media experts, and field practitioners. The product was evaluated through individual trials (3 students), small group trials (7 students), and large group trials (21 fourth-semester students). The validation results indicated feasibility percentages of 96% from the subject matter expert, 97% from the instructional design expert, 100% from the instructional media expert, and 97% from the field practitioner. Meanwhile, student trial results showed feasibility percentages of 97% in the individual trial, 96% in the small group trial, and 97% in the large group trial. Therefore, the flipbook-based multimedia teaching material on officiating in the Tennis Learning course was categorized as excellent and highly feasible for use as a supporting instructional resource in both classroom and field learning activities.

This study aims to develop flipbook-based multimedia instructional materials for the basic techniques of forehand and backhand volley in the Tennis Learning course. This research employed a Research and Development (R&D) approach using the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. The validation subjects included a content expert, a learning media expert, an instructional design expert, and a field practitioner. Product trials were conducted with students of the Physical Education, Health, and Recreation Study Program, Faculty of Sports and Health, Universitas Pendidikan Ganesha, through individual trials involving three students, small-group trials involving seven students, and large-group trials involving twenty-one students. Data were collected using questionnaires with rating scales and were analyzed using descriptive qualitative and quantitative analysis in the form of percentages. The results indicated that the content expert validation achieved 98%, the media expert 93%, the instructional design expert 97%, and the field practitioner 98%, all categorized as very good. The individual trial obtained 97%, the small-group trial 98%, and the large-group trial 96%, all classified as very good. Therefore, the flipbook-based multimedia instructional materials on basic volley techniques are considered highly feasible for use as learning resources in tennis instruction.  

Artikel ini bertujuan untuk memberikan suatu pemahaman tentang bagaimana peran dan tanggung jawab seorang guru dalam mempersiapkan peserta didik menjadi individu-individu yang sesuai dengan kehendak Allah. Peran guru juga sangat penting dalam membentuk karakter spiritual dan perkembangan peserta didik. Dalam konteks pendidikan Agama Kristen, tugas guru tidak hanya terbatas hanya pada aspek akademik, akan tetapi juga mencakup pembentukan moral dan spiritual peserta didik Yang  Berdasarkan Roma 12:2, yang mendorong umat untuk tidak hidup dengan pola dunia ini, tetapi mengalami pembaruan pikiran yang  dapat berkeadaan sesuai dengan kehendak Allah, guru memiliki tanggung jawab dalam mempersiapkan peserta didik agar mampu menghadapi tantangan dunia dengan nilai-nilai Kristiani melalui pembaharuan pikiran. Tanggung jawab guru ini dapat meliputi pendampingan dalam pengembangan pribadi, serta pembentukan karakter yang sesuai dengan ajaran agama kristen.  Dengan demikian, guru tidak hanya  sebagai pengajar, tetapi juga sebagai pembimbing spiritual yang menuntun peserta didik untuk hidup sesuai dengan prinsip-prinsip moral yang benar yang sesuai dengan pengajaran Alkitab.

Learning media is a tool that can be used to help students learn better and more efficiently. The media used in SMP Negeri 23 Pekanbaru is a teacher-centered picture/poster media so that students quickly get bored, and because of the limited media from the school. Most students prefer learning that involves them directly such as the element of games. The learning models used are discovery, PBL, and lecture models, and student learning activities are still lacking or less active in science learning. The purpose of this study is to develop learning media in the form of a cooperative-based snakes and ladders game with the Teams Games Tournament (TGT) type which aims to train student learning activities. The research method used is Research and Development (R&D) by implementing the ADDIE model which consists of five stages, namely Analyze, Design, Development, Implement, and Evaluation. Based on the validation results obtained, media experts were 94% with very feasible criteria, material experts were 92% with very feasible criteria, teachers gave a practicality assessment of 95% with very practical criteria, and students' responses were 85% with very interested criteria. This shows that the snakes and ladders media based on Teams Games Tournament (TGT) is very reasonable, very practical to use, and very interesting for students during the learning process. The results of observations on all student learning activities showed that 79% got a good interpretation.

Penulisan ini bertujuan guna untuk mengkaji peran teknologi dalam penyusunan desain pembelajaran di kelas pada era digital. Menggunakan pendekatan kualitatif dengan metode studi pustaka. Hasil kajian menunjukkan bahwa teknologi pembelajaran telah berkembang menjadi sistem yang terintegrasi, mencakup perencanaan, pengembangan, implementasi, dan evaluasi pembelajaran secara sistematis. Pemanfaatan teknologi digital seperti Learning Management System, aplikasi desain kreatif, kecerdasan buatan, serta pula augmented reality terbukti mampu meningkatkan interaktivitas, fleksibilitas, dan keterlibatan peserta didik dalam proses belajar. Selain memberikan kemudahan akses dan efisiensi, teknologi juga mendukung pembelajaran berbasis kompetensi melalui pemantauan dan evaluasi yang lebih akurat. Kendati, integrasi teknologi dalam desain pembelajaran memerlukan kesiapan guru, dukungan institusi, serta infrastruktur yang memadai agar pelaksanaannya berjalan optimal. Maka demikian dengan perencanaan yang tepat dan pendekatan yang adaptif, teknologi dapat menjadi instrumen strategis dalam meningkatkan mutu dan efektivitas pembelajaran di kelas.  

This study aims to analyze the role of local Micro, Small, and Medium Enterprises (MSMEs) in utilizing lemongrass (Cymbopogon citratus) as the main ingredient for mosquito repellent products and its contribution to improving the economy of the community in Timbang Jaya Village. Lemongrass contains essential oils that function as a natural insect repellent, making it a potential raw material for value-added products such as mosquito repellent sprays, aromatherapy candles, and herbal lotions. This research employed a descriptive qualitative method with data collected through interviews, observations, and literature studies. The findings indicate that local MSMEs play a significant role in the production process, product innovation, and marketing of lemongrass-based products. Besides generating additional income, this development also creates new job opportunities and supports the village’s economic independence. However, several challenges remain, including limited capital, lack of processing technology skills, and competition with chemical-based products. The recommended solutions include capacity building through training and mentoring, better access to funding, and strengthening digital marketing strategies. Therefore, the development of mosquito repellent products from lemongrass by MSMEs not only contributes to the community’s economic growth but also provides an environmentally friendly alternative beneficial for public health.

This community service program was conducted by Group 7 of KKN ITB Ahmad Dahlan Lamongan in Bapuhbandung Village, Glagah District, Lamongan Regency, aiming to address environmental and public health issues through the utilization of ecobricks and the cultivation of family medicinal plants (TOGA). The main problems identified were low awareness of plastic waste management and the underutilization of home yards for medicinal plants. The program applied a participatory assistance method involving students, parents, youth, and village officials throughout the stages of observation, planning, implementation, and evaluation. The results showed that more than 300 ecobricks were produced and assembled into an installation forming the word “BAPUHBANDUNG,” which now serves as a new village icon. In addition, medicinal plants such as ginger, turmeric, and lemongrass were planted around the installation area and residents’ yards. The evaluation indicated high community participation, good-quality ecobricks, and positive initial growth of TOGA. This program not only produced physical outputs but also increased community awareness of plastic waste management, family health independence, and the strengthening of village identity.

Religious learning in secondary schools is not only implemented through intracurricular activities but is also strengthened by applicative extracurricular programs. One form of actualizing religious learning is kultum khitobiyah activities within the Islamic Spiritual Organization (Rohani Islam/Rohis). This study aims to describe the actualization of religious learning through Rohis kultum khitobiyah activities in developing students’ public speaking skills and spirituality at SMA Negeri 2 Tuban. This research employed a qualitative approach using field research methods. Data were collected through observation, interviews, and documentation, while data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that kultum khitobiyah activities effectively actualize religious learning through students’ active involvement in religious preaching practices. These activities contribute positively to the development of public speaking skills, particularly in terms of courage, self-confidence, and the ability to deliver ideas systematically. Furthermore, kultum khitobiyah activities also play a significant role in strengthening students’ spirituality, as reflected in increased religious awareness, internalization of Islamic values, and the manifestation of religious attitudes in daily life. Therefore, kultum khitobiyah activities within the Rohis extracurricular program have a strategic role in reinforcing religious learning by integrating communication skill development with students’ spiritual formation.

This research aims to create a real character education media through a reward system called Reward Activity as a facility for teachers in controlling the discipline and politeness of third-grade elementary school students. This research uses R&D procedures with the ADDIE model which includes Analyze, Design, Develop, Implement and Evaluate. The subjects of this research were third-grade elementary school students at two schools, namely SDN 2 Sumberagung for small group trials and SDN Sambangrejo for large group trials. Information was obtained through interviews, observations, expert validation questionnaires, user reaction questionnaires and pretests and posttests. The research results show that the Reward Activity media has a media validity of 86% (very valid), practicality of 97% from students and 98% from teachers. The effectiveness test obtained high results with an N-Gain value of 0.75 for discipline character and 0.77 for politeness character. Based on the above data, the Reward Activity media is declared feasible, instant and efficient in improving the discipline and politeness of third-grade elementary school students.

This study analyzes the implementation of the Fo Guang Shan vision in developing the talents of Buddhist followers through Dharma education, cultural preservation, and spiritual practice within a multicultural environment. In the context of globalization, Buddhist communities face challenges in maintaining spiritual identity while adapting to diverse social and cultural settings. This research aims to examine how Humanistic Buddhism is applied in talent development programs and to evaluate its relevance in multicultural contexts. The study employs a qualitative descriptive approach with a case study design. Data were collected through participatory observation, documentation, reflective notes, and literature review. The findings indicate that the integration of Dharma education, cultural activities, social service, and spiritual practices forms a holistic development model that balances intellectual growth, character formation, emotional maturity, and social responsibility. The implementation demonstrates that talent development is not limited to technical skills but also emphasizes ethical values and spiritual awareness. This model offers a contextual and inclusive framework that can contribute to sustainable Buddhist community development in the era of globalization.

Language is the primary tool of communication, serving to convey human ideas, feelings, and thoughts in social interaction. One important study in pragmatics is speech acts, particularly expressive speech acts, which express the speaker's psychological state thru utterances. This research focuses on analyzing the expressive speech acts found in the YouTube channel Hujan Tanda Tanya, an educational channel managed by Rousyan Fikri, also known as Hutata. The objectives of this research are (1) to describe the types of expressive speech acts found on the Hujan Tanda Tanya YouTube channel and (2) to identify the forms of these expressive speech acts. This research uses a descriptive qualitative method with content analysis techniques applied to three videos uploaded on that channel. The research results show that there are five forms of expressive speech acts, namely complaining, expressing gratitude, praising, and supporting, with a total of 25 utterance data. The most dominant form of expressive speech act is praise, as the content in this channel provides a lot of positive encouragement to its viewers. This research is beneficial for enriching the study of pragmatics, particularly in understanding the application of expressive speech acts in digital media, and serves as a reference for discourse analysis on other educational platforms.