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This study aims to analyze financial management at SMAN 9 Bandung, focusing on efficiency, prioritization, and accountability. Using a qualitative approach, data were collected through structured interviews with the school treasurer to explore challenges, practices, and solutions in fund management. The findings reveal that the primary funding sources are BOS and BOP, which are often insufficient to meet operational needs. Budget preparation involves collaboration among the principal, teachers, and school committee, while financial oversight is enhanced through the ARKAS application to ensure transparency. Key challenges include limited funds and adjustments to new policy-driven needs. Diversifying funding sources, optimizing budgets, and empowering the school committee are recommended solutions to improve financial management and educational quality

Modern  companies  in  the  digital  era  face  challenges  in  maximizing  the  utilization  of  information  systems  (IS)  to  enhance  business  efficiency  and  competitiveness.  PT  Indomarco  Prismatama,  one  of  Indonesia's  largest  retail  companies,  requires  an  integrated  IS  strategic  plan  to  strengthen  business  processes  and  optimize  information  management.  This  study  aims  to  develop  an  IS  strategic  plan  for  PT  Indomarco  Prismatama  using  the  Ward  and  Peppard  method,  which  combines  SWOT  analysis,  PEST  analysis,  Value  Chain  analysis,  and  McFarlan  Strategic  Grid  mapping  to  identify  and  assess  the  company's  IS  needs  and  opportunities.  Through  internal  and  external  environmental  analysis,  it  was  found  that  several  business  areas  require  further  IS  development,  including  inventory  management,  customer  relations,  and  supply  chain  integration.  The  IS  recommendations  provided  in  this  study  are  expected  to  serve  as  a  foundation  for  more  effective  IS  development  that  aligns  with  the  company's  business  strategies,  thereby  supporting  sustainable  growth  and  increased  competitiveness  in  the  retail  market.    

Health checks in the market are an effort to determine the condition of a clean, safe, comfortable and healthy market environment. An unhealthy market will increase the density of flies which will have an impact on the transmission of fly-based diseases in the market. The purpose of this study was to determine the description of the health conditions of the market environment and the density of flies in the Traditional Markets of Kupang City. The type and design of the research used was descriptive research with a survey method. This research was conducted at the Traditional Markets of Kupang City in September-October 2024. The population in this study was the Traditional Markets in Kupang City. The samples in this study were Oebobo Market, Kasih Naikoten Market and Oeba Market. Data analysis was conducted descriptively, The results of the study showed that from 124 assessment variables obtained a total score of yes for Oebobo Market of 58 (46.77%), a total score of yes for Kasih Naikoten Market of 50 (40.32%) and a total score of yes for Oeba Market 44 (35.48%) with the third category of markets not meeting the requirements of a healthy market and the results of measuring the level of fly density at the Kupang City Traditional Market with each Market 3 points determined namely Meat Stall, Raw Fish Stall and Trash bin at Oebobo Market obtained an average fly density of 6 tails/blockgrill, at Kasih Naikoten Market the average fly density was 10 tails/blockgrill and at Oeba Market the average fly density was 9 tails/blockgrill with a high fly density category. Therefore, cooperation is needed between the government and the local community to maintain each other and create a healthy and clean market environment to avoid disease.

The Mandala Bhakti Museum in Semarang plays a vital role as a historical tourism destination that represents the struggles of the Indonesian people. However, one of the main challenges in managing this museum is attracting visitors, especially the younger generation. This study aims to evaluate and implement digital technology and spatial arrangement as strategies to enhance the museum's appeal and marketing. These strategies include the development of virtual tour applications, digitization of museum collections, optimization of social media usage, and redesigning spaces to be more interactive and engaging for visitors. The research employs a qualitative approach with data collected through interviews, observations, and literature reviews. The findings reveal that the utilization of digital technologies such as augmented reality (AR) and various digital platforms significantly boosts the museum's appeal. Additionally, creative spatial design provides visitors with a more immersive and enjoyable experience. Through these strategies, the Mandala Bhakti Museum in Semarang can reach a broader audience, increase visitor numbers, and strengthen its position as a relevant historical tourism destination in the digital era.

Istiqlal Mosque, located in Jakarta, is an important symbol of Indonesian independence and the largest mosque in Southeast Asia. Designed by architect Frederich Silaban, the building combines modern architectural design with traditional Islamic elements. The mosque's main function is as a place of worship for Muslims, but it also has important social, religious and educational roles. With a capacity of more than 200,000 worshipers, the mosque is not only a place for congregational prayers, but also a center for activities such as recitation and celebrations of Islamic holidays. The mosque's spacious and open design allows for strong interaction between worshipers, creating social bonds that strengthen their spiritual connection. Apart from being a place of worship, Istiqlal Mosque also reflects a symbol of Indonesia's unity and national identity. Its location next to the Jakarta Cathedral Church illustrates the importance of interfaith tolerance in Indonesia. The mosque is also a center for da'wah and Islamic studies that invites many visitors from various backgrounds to exchange knowledge and deepen their understanding of Islam. As a religious tourism destination, the mosque attracts many tourists who want to experience peace and learn about its history and symbolism. Through its various functions, Istiqlal Mosque not only acts as a place of worship, but also as a social space that strengthens relationships between its users, reflecting the spirit of nationality and deep spirituality.

This research aims to describe the application of expository strategy in learning dendang in class XI Karawitan SMK N 7 Padang. This type of research is qualitative research with descriptive method. The instrument of this research is the researcher himself and assisted by supporting instruments such as stationery and camera. Data were collected through observation, literature study, interviews and documentation. The steps of analyzing data are collecting data, classifying data, reclassifying data and concluding data. This expository strategy is implemented with 5 stages, namely the preparation stage, presentation stage, connecting stage, concluding stage, applying stage. In the preparation stage, the teacher prepares lesson plans in accordance with the learning outcomes. The presentation stage, the teacher provides learning material. The connecting stage, the teacher connects the learning material with the students' experience. The stage of concluding, the teacher concludes the learning outcomes to students at the end of the lesson. Stages of applying, namely students applying or practicing learning material in front of the class.

This article discusses the role of the government and strategies for strengthening the people's economy in empowering Micro, Small, and Medium Enterprises (MSMEs) in Purwokerto, particularly in the context of digitalization. MSMEs play a significant role in the local and national economy but face various challenges that affect their competitiveness. The Banyumas Regency government actively supports digital transformation through training and programs that enhance the digital skills of MSME actors. Additionally, financial literacy is also deemed crucial to help MSME actors manage finances and understand essential business aspects. This article aims to provide an in-depth understanding of the conditions of MSMEs in Purwokerto and the steps that can be taken to enhance their role in the local economy.

This article discusses the importance of ethics, morals and morals in the context of sharia banking in Indonesia. With increasing public awareness of sharia values, sharia banking strives to provide financial services that meet the principles of justice, transparency and social responsibility. Sharia-based business ethics not only require bankers to behave honestly, but also understand the moral norms that govern social and business interactions. Morality rooted in religious and cultural values ​​is a guideline in maintaining the integrity of financial institutions. Meanwhile, morals reflect individual character which is formed through education and experience, which is very important in maintaining the public's reputation and trust in financial institutions. This article also identifies the challenges of implementing ethics and morals in sharia banking, and provides suggestions for increasing the understanding and application of these values ​​among banking professionals. By understanding ethics, morals and manners, it is hoped that more ethical and sustainable business practices can be created so that they can make a positive contribution to society.

  Abstract. The research investigates the principles and ethical codes in business, highlighting their critical role in today's competitive environment. As businesses face increasing pressure to balance financial success with ethical conduct, the study aims to define these concepts, explore their scope, and identify key ethical principles while examining their implementation in Islamic banking. Employing a qualitative methodology, the research analyzes literature and case studies to understand the frameworks guiding ethical business practices. Findings reveal that principles such as honesty, social responsibility, and fairness are essential for fostering trust among stakeholders and enhancing corporate reputation. The implications stress the necessity for businesses to integrate these ethical codes into their operations actively, as doing so not only builds a positive public image but also contributes to long-term sustainability. Furthermore, the study identifies challenges in applying these standards, emphasizing that overcoming such obstacles is vital for creating a fair business ecosystem that benefits all parties involved.

This research discusses the utilization of social media as a marketing strategy to increase brand awareness and competitiveness of MSMEs (Micro, Small and Medium Enterprises), with a case study of HR-TEA in Pangkalpinang. A descriptive qualitative approach was used through interviews, observations, and the implementation of digital marketing strategies, such as Instagram account creation and Google Maps registration, to expand market reach and increase interaction with customers. The results showed that digital marketing strategies involving creative content and social media optimization were able to increase branding, the number of followers, as well as consumer interaction, which overall contributed to the growth of MSMEs (Micro, Small and Medium Enterprises) in the face of market competition.

Good pharmaceutical procurement management can prevent stock shortages, reduce costs, and improve healthcare service quality. However, issues such as medication shortages, delayed procurement, and discrepancies between demand and supply are still common. This literature review aims to analyze pharmaceutical procurement management in hospital pharmacy units. The literature search yielded 10 relevant articles on pharmaceutical procurement management in hospital pharmacy units. The databases used were Google Scholar, ScienceDirect, and Semantic Scholar. The keywords used were management, pharmaceutical procurement, and hospital. The search results underwent a screening process using the PICO elements and the CRAAP method. The findings indicate that pharmaceutical management in various hospitals has shown progress, but still faces challenges such as inaccurate data collection, delayed drug supply, and storage facilities that do not meet standards. Other obstacles include limited funds, inability to pay on time, and a lack of integrated information systems. However, some aspects are well-managed, such as the use of e-purchasing and proper drug storage categorization.

Company value can show how it performs in running the business. Company size, profitability, age and capital structure can have an effect on company value as proxied by PBV. This study was carried out in order to find out how company size, profitability, age and capital structure affect the value of Food and Baverage companies listed on the IDX during the 2019-2023 period. This study consists of the dependent variable company value, while the independent variables are company size, profitability, age and capital structure. The population used was 32 food and load businesses that were members of the BEI from 2019 to 2023. In this research, data was collected using a purposive sampling method. In this study sample, the research consisted of eleven companies with a total of fifty-five observations. The samples that have been collected are analyzed and processed using multiple linear regression tests. This study has findings that company size and age have an insignificant negative impact on company value, conversely the profitability variable has an insignificant impact on company value and capital structure has a positive impact on company value. 

This study aims to analyze the views of FISIP UPN “Veteran” Jakarta students regarding the “Desak Anies” campaign and its influence on public attitudes and opinions in the context of the 2024 presidential election. The campaign specifically targets young voters through an issue-based dialog approach. The research used mixed methods by combining qualitative and quantitative data obtained from respondents. The survey results showed that 88.5% of students were aware of the campaign, with 83.4% of them supporting the initiative, while 16.6% disagreed. Social media became the main platform for disseminating campaign information, which influenced students' views on the initiative. The campaign was appreciated for being participatory and considered relevant to students' interests and concerns, thus helping to increase their political awareness. This research expands insights into how campaigns targeting young people can influence their political views. Based on the findings, the research recommends that future political campaigns intensify direct engagement with voters through interactive discussion forums. This approach is considered effective in increasing young people's political participation in future elections.

Supervision in the world of education has a very important role to improve the quality of teaching and learning. The supervision process aims to provide guidance, evaluation and support to teaching staff so that they can achieve the educational goals that have been set. This article reviews the basic concepts of supervision in the educational context, identifying the objectives, functions, principles and methods used in implementing educational supervision. It is hoped that this understanding of supervision can provide deeper insight into how to improve the quality of education through an effective supervision process.

This article discusses the urgency of effective multimedia-based teaching materials in improving students' learning experience as a solution to the challenges of the times. By looking at the challenges of stagnant traditional education and the lack of utilization of technology in developing teaching materials. By utilizing various multimedia elements such as text, images, audio, and video, this research explores the use of multimedia on student motivation and understanding in the learning process. This article uses the Systematic Literature Review (SLR) method to explore various studies related to the use of Multimedia in the preparation of teaching materials. The results show that the use of multimedia-based teaching materials not only increases students' interest in learning but also significantly improves learning outcomes. Feedback from users shows that interactive and visual elements in learning materials are very helpful in understanding complex concepts. This study concludes that the integration of multimedia in education can be an effective strategy to improve the quality of learning in the digital era.

This research is a quantitative research with a quasi-experimental research design. Comparison of the effectiveness between groups of students using the TaRL (Teaching at The Right Level) learning method as a control group and groups of students using the CRT (Culturally Responsive Teaching) learning method as an experimental group on the Mathematics Learning Outcomes of Students IX MIPA 1 and IX MIPA 2 SMAS Mardi Yuana Bogor Regency. The sampling technique was carried out by determining according to the wishes of the researcher, namely students who were already in the class. The instrument used in this study was in the form of a test in the form of pretest and posttest questions to measure student learning outcomes. The instruments tested amounted to 20 questions with an objective or multiple-choice test assessment system which were analyzed using simple regression analysis including the t-test and coefficient of determination. The results of the study showed that there was no significant difference between the group of students using the TARL (teaching at the right level) learning method and the group of students using the CRT (culturally responsive teaching) learning method on mathematics learning outcomes as indicated by t count < t table (1.04 < 2.021) and a significance value of 1.04 > 2.024.

Education in the era of globalization demands the development of students' social skills, including collaboration, to prepare them for the challenges of the 21st century. One effective method to train these skills is small group discussions, which encourage students to share ideas, listen to other perspectives, and reach consensus. This study aims to identify effective strategies in guiding small group discussions to improve student collaboration, focusing on the implementation of the Merdeka Curriculum. The research method used is qualitative descriptive with a case study design in one of the high schools that implements the Merdeka Curriculum. Data were collected through observation, interviews, documentation, and student collaboration questionnaires. The results of the study indicate that effective strategies include the use of open-ended questions, providing constructive feedback, and dividing roles in groups. In addition, the dynamics of small group discussions can be improved with good conflict management by teachers. This study also found that small group discussions can improve students' collaboration skills, which are reflected in communication, individual responsibility, and group decision making. Implications for the implementation of the Merdeka Curriculum show the importance of teacher training to improve the ability to guide small group discussions effectively. This study provides practical and theoretical contributions to the development of collaboration-based learning in Indonesia.

This research aims to design and develop effective learning media, which is based on animated videos about the importance of tolerance and communication ethics. The method used in this research is qualitative with an R&D (Research and Development) approach. The research subjects involved three material experts, one media expert, as well as Islamic Religious Education (PAI) teachers and Counseling Guidance (BK) teachers. The results showed that the material feasibility test using the Aiken-V index obtained a value of 0.84, which indicates a very high category and means very feasible. While the results of the media feasibility test reached a value of 1, which also means very high and feasible. Thus, this video-based learning media is very feasible to use to improve students' understanding of religious tolerance and communication ethics. However, there are some evaluations related to this learning media, especially regarding the duration of the video which is considered too long. This can cause students to lose focus and interest. Therefore, it is recommended to revise the duration of the video to make it more concise and concise, so that it can increase the effectiveness of material delivery.

Corn is one of the main food commodities in Indonesia which plays an important role in meeting food needs and supporting the economy. Empowering corn farmers is an effort made to increase the capacity and independence of farmers in increasing productivity and quality of harvest results. Empowerment programs that can be provided to corn farmers are training, increasing access to technology, financial support and strengthening the market for corn farmers.      

The purpose of this study is to identify the various aspects that support the learning absorption of junior high school students enrolled in a full-day school program. The research uses a descriptive method, with a sample of 65 students from SMP Negeri 1 Kalasan. The data collection technique employed was a questionnaire, followed by categorizing the items by calculating the total score, determining scales, and describing the results.Based on the responses provided by the students, it was found that 17 items, representing 46.15% of the responses, indicated that the supporting aspects of learning absorption were very high, with external factors playing a significant role. Among the external factors—family, school, and community environments—the family environment was most frequently selected by the students, resulting in the highest score. The supporting aspects of learning absorption indicated by 13 items, with a percentage of 53.85%, showed that the learning absorption aspect was high, with the highest contributing factor being the external community environment.The findings of this study show that the most influential supporting aspect in helping students achieve good learning absorption in a full-day school program is the external family environment. However, other supporting aspects also follow, such as the external community, internal physical and psychological factors, and the external school environment.