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Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

Flower disease detection is a common challenge in modern agriculture. Various factors, such as changes in leaf color, shape, petal structure, and environmental conditions, make it difficult to achieve high accuracy with conventional models. Transfer learning is an effective solution to improve model performance in image detection, especially when available data is limited. This study used several pre-trained models, namely VGG16, ResNet50, and EfficientNet-B0, to detect three types of flower diseases: black spot on roses, white powdery mildew, and leaf rust. The process included data processing, increasing the data volume, model training, and result verification. The results showed that the EfficientNet-B0 model provided the highest accuracy of 97.2%, significantly better than the CNN model created from scratch with an accuracy of 85.1%. This study proves that the transfer learning method is very effective in improving the accuracy of flower disease detection. These results confirm that transfer learning is effective for detecting plant diseases with higher accuracy, especially when the dataset is limited.  

Understanding tajwid material is an important aspect of learning the Qur'an. However, in practice, students often have difficulty understanding and applying tajwid rules correctly. Therefore, appropriate and effective learning methods are needed to help improve students' understanding. This study aims to improve the understanding of tajwid material in female students of class D2 at the Takhassusul Qur'an Darul Hikmah Institute through the application of the musyafahah method and the drill method. The musyafahah method emphasizes direct learning through examples of the teacher's reading that are imitated by students, while the drill method focuses on practice and repetition of material both inside and outside the classroom to strengthen students' mastery. This study used a classroom action research (CAR) approach with 17 female students in class D2 as research subjects. Data collection techniques included tests, observations, interviews, and questionnaires. The results showed that the application of the musyafahah and drill methods significantly improved students' understanding of tajwid material, as indicated by increased test scores and positive student responses to the learning process. Thus, it can be concluded that both methods are effective in improving students' understanding of tajwid material. Based on these findings, the study recommends that educators consider using the musyafahah and drill methods as alternative tajwid learning strategies to achieve more optimal learning outcomes.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study aims to describe the innovative application of the Problem Based Learning (PBL) model in improving the understanding of speech texts in grade VIII students of SMP Negeri 1 Banjarmasin. The study uses a descriptive qualitative approach supported by quantitative data in the form of student learning outcomes. Data sources include lesson planning documents (RPP), the "Understanding Speech" teaching module compiled by Istiqomah HM, and student learning outcomes. The learning process is carried out through PBL stages which include problem orientation, organizing students in group work, investigation, compiling and presenting results, and learning reflection. The results show that the application of the PBL model is able to improve students' understanding of the structure, content, and linguistic rules of speech texts. The average individual score reached 96.84 with most students obtaining a score ≥ 80. In addition to improving academic achievement, the PBL model also has a positive impact on students' critical thinking skills, collaboration, and communication skills. Although technical obstacles and differences in literacy levels were still found, this model is considered effective and worthy of further development in Indonesian language learning at the junior high school level.

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

This study aims to analyze the application of Think-Pair-Share (TPS) and Group Investigation (GI) cooperative learning strategies as pedagogical innovations in strengthening Islamic values and student learning independence in Islamic Religious Education (IRE) subjects. This study uses a library research method by examining various relevant scientific sources, including cooperative learning theory, the concept of independent learning, and Islamic educational values. The results of the study show that the integration of TPS and GI strategies can create an active, participatory, collaborative, and reflective learning process. Through paired discussions and investigative group work, students are trained to think critically, be responsible, and be able to work together harmoniously. In addition to improving academic understanding, the application of these two strategies also contributes to instilling Islamic values such as ukhuwah (brotherhood), amanah (trustworthiness), and mutual respect. Thus, this learning innovation is not only oriented towards cognitive aspects, but also towards character building and spirituality of students. The findings of this study are expected to be a reference for PAI teachers in developing effective, contextual, and Islamic character learning strategies.

Improving service quality is a primary priority in hospital management. Service quality can be improved by reducing the percentage of non-value added activities through the Lean Hospital approach. This study aims to identify activities and analyze the root causes of critical waste in the drug distribution and utilization processes at the Outpatient Pharmacy Installation of Karanganyar Regency Hospital. This study is a non-experimental research with a qualitative descriptive design. Critical waste was obtained through the distribution of a waste weighting questionnaire assessed by all personnel involved in the drug distribution and utilization processes. The results show that the Value Stream Mapping calculation for the drug distribution process obtained a lead time of 147.41 minutes and a VAR value of 36%, while in the drug utilization process, compounded prescription service obtained a lead time of 128.53 minutes and a VAR of 24%, and non-compounded prescription service obtained a lead time of 75.8 minutes and a VAR of 26%. The critical waste questionnaire calculation using the Borda method in the drug distribution process showed overproduction 60%, inventory 53.33%, and waiting 43.33%, while in the drug utilization process, waiting 43.75%, overproduction 42.85%, and defect 39.70%. The 5S method, a Lean method, was used to eliminate waste in the service process at the Outpatient Pharmacy Installation of Karanganyar Regency Hospital.

Learning Islamic jurisprudence (fiqh taharah) is an important foundation in developing correct worship habits in children. This community service research examines the implementation of Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim Al Falah Tangerang with the aim of improving knowledge, practical skills in ablution, and the capacity of teachers in teaching children. The method used is an asset-based community development (ABCD) approach and a participatory-educational approach that combines short theory sessions, demonstrations, repeated practice, and non-written practical evaluations. Data were collected through observation, interviews, direct practice, and formative evaluations during the activities. The results show an increase in participants' conceptual understanding of hadas and najis (impurity) and improved ablution practical skills, characterized by enthusiasm, the ability to imitate the ablution sequence more accurately, and a positive response to practical learning methods. In addition, the program encourages teachers' awareness to implement skills-based evaluation and enrich learning methods according to children's characteristics. In conclusion, Islamic jurisprudence (fiqh taharah) learning at Majlis Taklim is more effective when it is practice-oriented, participatory, and sustainable; Follow-up recommendations include routine ablution practices, pedagogical training for teachers, and the provision of simple media to support learning.

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.

Outcome-Based Education (OBE) has emerged as a strategic approach to improving graduate quality in higher education, including pastoral colleges. The pastoral education context in Indonesia, particularly in island regions such as Nias, requires the integration of academic, spiritual, and pastoral dimensions in the learning process. This study aims to analyze the strategies for implementing OBE at the Pastoral College Dian Mandala Gunungsitoli and to identify its supporting factors and challenges. A qualitative research design with a literature review approach was applied, drawing on 25 scientific articles published between 2021 and 2025. The analysis involved identifying main themes, categorizing supporting and challenging factors, and synthesizing strategies for implementation. The findings indicate that OBE implementation includes developing curriculum documents aligned with the Indonesian National Qualification Framework (KKNI) and National Standards of Higher Education (SN-Dikti), strengthening faculty capacity through training, integrating innovative learning models, and applying authentic assessment that evaluates both academic and spiritual competencies. Supporting factors consist of institutional leadership commitment, the availability of curriculum information systems, and collaboration with external stakeholders. Major challenges involve limited faculty understanding of OBE, inadequate technological infrastructure, and resistance to changes in academic culture. This study concludes that OBE can enhance graduates’ competencies and strengthen pastoral identity, provided that faculty training, internal quality assurance systems, and the integration of local wisdom into the curriculum are consistently developed.

Rapid This study examines the effectiveness of environmental legal instruments in addressing water access inequalities in multicultural rural communities. Despite the existence of various legal frameworks, disparities in water access remain prevalent, especially in rural areas where socio economic, cultural, and governance challenges persist. Legal instruments such as the Water Framework Directive (WFD) and the Clean Water Act (CWA) have proven effective in improving water quality and access in urban settings, but their impact in rural communities is often limited. The study explores the role of legal pluralism, where both statutory and customary laws coexist, in enhancing water governance. It also evaluates the importance of integrating cultural sensitivity into legal frameworks to foster community participation and sustainable water management. Through a mixed methods approach combining legal analysis and socio economic assessments, this study provides insights into the barriers to effective water governance and proposes policy recommendations for improving water access. Key findings suggest that inclusive governance models, which respect local customs and empower communities, lead to more sustainable and equitable water management outcomes. The study highlights the need for legal reforms that recognize the diverse cultural, governance, and infrastructural contexts of rural communities, ensuring that water access policies are both culturally adaptive and legally effective. By integrating these approaches, future policies can more effectively tackle water access inequalities in multicultural rural settings.  

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

This study aims to evaluate the implementation and impact of an English training workshop for early childhood education teachers in Surakarta. The study employed a program evaluation design using a qualitative descriptive approach involving twenty playgroup and kindergarten teachers. The workshop was conducted over four days and was designed based on a needs analysis obtained through a pre-test and preliminary interviews. Data were collected through pre-test and post-test results, reflective questionnaires, and semi-structured interviews. The qualitative data were analyzed using thematic analysis. The findings indicate that the workshop had a positive impact on participants’ English proficiency as well as their affective aspects, particularly their confidence in using English in the classroom. The thematic analysis identified three main themes: emotional responses, understanding of the material, and collaboration. Participants demonstrated increased enthusiasm, reduced anxiety, and improved self-confidence. Contextual and practical materials helped participants connect theoretical concepts with classroom practice. Furthermore, interactive activities and collaborative discussions strengthened professional engagement and peer learning. These findings confirm that structured and needs-based training is effective in supporting the sustainable professional development of early childhood education teachers and contributes to improving the quality of English instruction in the classroom.

Exclusive breastfeeding during the first six months of life is an effective public health intervention that contributes significantly to improving the health of both infants and mothers. Despite its well-documented benefits, the practice of exclusive breastfeeding still encounters various challenges, one of which is related to mothers’ attitudes toward breastfeeding. Health education is considered a key strategy in shaping positive maternal attitudes, which are essential for behavioral change. This study aims to analyze the effect of education on the importance of exclusive breastfeeding on mothers’ attitudes. The study employed a quasi-experimental design with a pretest–posttest one-group approach. The sample consisted of 30 mothers with infants aged 0–6 months, selected using a consecutive sampling technique. Attitudes were measured before and after the educational intervention using a Likert scale-based questionnaire. Data analysis included univariate and bivariate methods, with Fisher’s Exact Test at a significance level of 0.05. The results showed an increase in positive attitudes from 23.3% before education to 80.0% after. However, the statistical test indicated no significant relationship (p = 0.170). Nevertheless, education demonstrated potential in promoting positive attitude changes and remains important for continuous implementation.

In the era of the Industrial Revolution 4.0, Islamic Religious Education (PAI) must emphasize not only memorizing religious content, but also fostering advanced thinking skills such as analysis, evaluation, and creativity through the Higher Order Thinking Skills (HOTS) method. This study aims to describe the implementation of HOTS-oriented Islamic Religious Education (PAI) learning at SMAN 2 Banjit, focusing on implementation methods, supporting and inhibiting factors, and their influence on students. This study uses a qualitative descriptive methodology with data collection methods such as observation, interviews, and documentation. The subjects of the study were Islamic Religious Education (PAI) teachers. Data analysis was carried out by means of data reduction, data presentation, and drawing conclusions. The results of the study indicate that Islamic Religious Education (PAI) teachers at SMAN 2 Banjit have implemented host-based Islamic Religious Education (PAI) teaching methods. HOTS-based learning through discussion methods, advanced question and answer, and problem-based learning, but the implementation has not been evenly distributed across classes. Teachers understand the basic concepts of HOTS, but still face obstacles in preparing HOTS-based learning devices and assessment instruments. Supporting factors for implementation are the support of the principal, technological facilities, and the enthusiasm of some students. Meanwhile, emerging obstacles include a rote-oriented learning culture, unequal distribution of learning facilities, and teacher administrative burdens. The implementation of HOTS has a positive impact on improving students' critical thinking skills and argumentative skills, as well as helping them understand Islamic values ​​more contextually.