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This research aims to analyze the difficulties of fourth grade students at SDN Mekarjaya 14 in solving mathematics story problems. This research uses qualitative research with an inductive method. This research aims to gain knowledge based on correct and reliable data and facts about students' mathematics learning difficulties in the form of story problems. The research instrument used was observation of test questions in the form of stories. The technique for checking the validity of the data is using triangulation. Based on the results of observations, there were still many respondents who made mistakes in working on the questions, including mistakes in changing story questions into mathematical sentences and using arithmetic operations. In general, students have difficulty working on story problems which are presented in the form of story problems. Apart from that, respondents also did not master multiplying results up to 100. In accordance with findings in the field, it can be concluded that there were difficulties experienced by respondents, including difficulties in understanding concepts and material,master and use arithmetic operations, for example multiplication and division. Meanwhile, the factors that caused respondents to experience difficulty learning mixed arithmetic operations included their lack of mastery of the concepts of multiplication and division, and the lack of time provided by respondents to repeat lessons at home.    

This research aims to describe the use of metaphor in poetry as a means of expressing the depth of the author's meaning and expression. Metaphors are often used to enrich poetic language by connecting complex concepts figuratively. Qualitative analysis methods are used to examine how metaphors are used to communicate emotional and intellectual messages in poetry, with a focus on the author as a conveyer of meaning. The findings suggest that metaphor can serve as a powerful tool for expressing complex and deep ideas in poetry, enriching the reading experience and literary interpretation.    

Education plays an important role in the progress of a nation, the high number of Islamic communities in Indonesia, including in Deli Serdang Regency, can be ensured that Muslims in Indonesia have an important role in the progress of a nation. Professor Toshiko Kinosita stated that Indonesia's human resources are still very weak to support industrial and economic development, the reason is because the government has never placed education as the most important priority, there are still various education problems that have not been resolved, such as limited education funds. , shortage of teaching materials, low number of skilled teaching staff, and inadequate facilities. To advance the nation's education, development is needed both in terms of physical and learning methods. Therefore, one effective solution is to build a Tahfidz Islamic Boarding School based on General Education. The development of science requires society to choose between focusing on knowledge in the field of religion or academics in general. Often people dream of mastering balanced knowledge, but many schools only focus education on one scientific field and reduce the quota in other fields so that knowledge becomes unbalanced. Tahfidz Islamic Boarding School is designed to provide knowledge and comfort in the learning process, equipped with adequate facilities and infrastructure as well as a more aesthetic building shape. This research aims to analyze the challenges and obstacles in developing the Tahfidz Islamic Boarding School based on General Education, and develop an inclusive and friendly solution environment. The focus is on meeting the needs of varying user abilities, while ensuring good accessibility and sustainability. In the design, building design innovations are also proposed to achieve this goal, taking into account aesthetics and Islamic values ​​in accordance with the function of the building. The methods used include mixed qualitative methods with observation, comparative studies, case studies, interviews and document analysis. The building which applies Islamic architectural concepts in the design of the Tahfidz Islamic Boarding School will also consider Islamic aesthetics and values ​​in its application.

The application of Islamic political ethics has unique characteristics in every country, including Indonesia. Even though Indonesia does not officially claim to apply Islamic concepts, if one examines the 1945 Constitution, there are indications that Indonesia refers to Islamic principles. This research aims to evaluate the concept of Islamic political ethics in the formation of judicial institutions in Indonesia. The approach used is qualitative with a literature review method, namely by looking for various references from books and journals regarding the reflection of Islamic political ethics in the formation of judicial institutions. This research began by looking for several references regarding Islamic Political Ethics to take points from each concept that was discussed. Stated.

The aim of this research is to describe the Islamic character education of fifth grade students in accordance with the nature of development, concepts, evaluation, obstacles and challenges in implementing activities. Data collection through observation, interviews and then analysis. Islamic character-based education is implicitly implemented at MIN Batang Bulu with the learning of Worship. The characters built are; faith and piety, care and empathy, courtesy, patience, obedience and discipline. Then routine evaluations are carried out based on the development of basic competencies and overall character development targets based on children's natural, unique and different nature. The obstacle experienced by schools is the lack of parental cooperation in synergizing habits at home. By developing Islamic character according to students' nature, education becomes easy because Allah has given stages according to interests and characteristics to become a pleasant experience

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

This research aims to understand and analyze the mathematics learning difficulties faced by class VII students at SMPN 35 Medan. Through a qualitative descriptive approach, this research explores the factors that cause learning difficulties and provides solutions that can be implemented. The research method involves written tests and interviews with students and teachers. The results of the research reveal that students face challenges in understanding basic concepts such as algebra, linear equations, equivalent and non-equivalent comparisons, as well as plane figures and spatial figures. Internal and external factors, such as students’ cognitive abilities and less effective teaching methods, influence their mathematics performance. This research suggests a more interactive learning approach, training for teachers, collaboration between schools and parents, and regular evaluation to improve students’ mathematical understanding and performance in the future. Thus, this research makes a significant contribution to efforts to improve the quality of mathematics learning in schools.

This research aims to describe the application of tape recorder learning media in Indonesian language learning in fifth grade elementary school learning. This journal research uses a quantitative approach with data collection methods. The results of this research indicate that the application of tape recorder learning media is an alternative in learning Indonesian. Apart from that, the application of learning media increases understanding of language concepts, improves students' skills, can improve learning activities, cognitive learning outcomes and students' language process skills, improves students' learning outcomes, improves learning outcomes and students' learning activities. Management of Indonesian language learning by implementing tape recorder learning media is very good. Student activities when learning Indonesian by applying the learning model are very good.  

National resilience is one of the concepts of Indonesian statehood. The resilience of a nation is basically needed to guarantee and strengthen the capability of the nation concerned both in order to maintain its unity, face future threats and seek resources to meet life's needs. The research objective is to determine the urgency and challenges of national resilience and national defense for the Indonesian nation. Research results will be obtained using the Literature review research method, namely a method of collecting library data and information by exploring knowledge or knowledge from sources such as books, journals, written works, lecture notes and several other sources that are related to the research object. The research results show that resilience comes from the word "hold" which means steadfast, strong, able to control oneself, persistent, and never giving up. Resilience means being able, resistant and strong to face all forms of existing challenges and threats in order to ensure survival. Furthermore, according to Law no. 3 of 2002 concerning National Defense, citizens can physically participate in defending the country by becoming members of the Indonesian National Army and Basic Military Training. If the country's economic and financial conditions permit, the possibility of military service can also be considered. Defending the Country Non-Physically, namely: Participating in citizenship education through both formal and non-formal channels. Implementing a democratic life by respecting differences of opinion and not imposing one's will in solving common problems. Sincere devotion to the surrounding environment by planting, maintaining and preserving. Real work for humanity to advance the nation and state. Play an active role in overcoming threats, especially non-military threats, for example volunteering for flood disasters. Participating in spiritual mental activities among the community in order to ward off foreign cultural influences that are not in accordance with the norms of Indonesian life. Pay taxes and levies which function as a source of state financing to carry out development.

Citizenship Education  in higher education institutions plays a crucial role in shaping students' character as responsible and contributive citizens. This article discusses the fundamental concepts, history, foundations, urgency, and goals of CE in universities. CE focuses on character formation, Indonesian identity, national pride, and love for the homeland. The history of Citizenship Education  dates back to 1957 with the introduction of civics. The foundations of CE encompass philosophical, juridical, and sociological aspects. The urgency of CE lies in fostering critical thinking and preparing the youth for the future. The objective of CE is to equip students with the knowledge, skills, and attitudes necessary to become active and responsible citizens.

The constitution in a country, including Indonesia, is the source and basis making rules that have main principles, such as the rights and obligations of citizens. Human rigidity is the basis inherent in men as a gift from God, while the rights and obligations of citizens are a gift from the state. These are both concepts included in the second amendment to the 1945 Constitution, and cannot even be separated from each other because the two have a close relationship. The rights and obligations of citizens are an essential requirement of state legal democracy and must be implemented by people or citizens. Therefore, conceptual and strategic steps are needed so that the life of the nation and state becomes correct and fair under the auspices of the laws of a democratic country.

The number of workplace accidents in Indonesia continues to increase every year. In 2019, there were 210,789 cases of workplace accidents, which rose to 221,740 cases in 2020, and further increased to 234,370 cases in 2021. The welding process involves various risks of workplace accidents that may occur at different stages. Starting from selecting and moving products, workers can be scratched by materials or even hit by them. The purpose of this research is to determine whether there is a relationship between knowledge and workplace accidents among welding workshop workers using a qualitative method. Conclusion: There is a significant correlation between an individual's knowledge of Occupational Health and Safety (OHS) practices and their performance in the work environment. The better the welders' knowledge of OHS, in terms of basic knowledge, understanding of concepts, and application in the field, the lower the risk of workplace accidents.

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.

This research aims to examine the role of music in strengthening national unity based on the values ​​of Pancasila. The approach used is descriptive qualitative with the aim of deepening the understanding of the relationship between music and Pancasila values ​​and their impact in building unity and integrity in society. This research involves analysis of music theory, Pancasila concepts, as well as case studies to illustrate the relationship between the two. First of all, this research describes the concept of diversity and Pancasila values ​​as a philosophical basis for understanding the unity of the Indonesian nation. Values ​​such as belief in the Almighty God, just and civilized humanity, Indonesian unity, democracy led by wisdom in deliberation/representation, and social justice for all Indonesian people are the basis for maintaining diversity and strengthening unity. This research explores the role of music in reflecting Pancasila values ​​and facilitating social integration among diverse communities. Music as a medium for artistic expression has the power to convey messages of diversity, tolerance and unity through its lyrics, melodies and artistic performances. Case studies will show how various musical genres, such as traditional music, pop, rock, etc., can unite various social groups and dissolve cultural and religious differences. In addition, this research will discuss the practical impact of implementing Pancasila values ​​in the music industry and music education in Indonesia. By strengthening understanding of Pancasila values ​​in musical works and conveying positive messages, music can be an effective means of strengthening ties of brotherhood among Indonesian people. Other strategies that can be developed in this context include the use of music in formal and informal educational programs aimed at fostering a spirit of nationalism, tolerance and social justice. In conclusion, this research shows that music has great potential as a tool to strengthen national unity based on the values ​​of Pancasila. With a deeper understanding of the relationship between music and national values, we can develop more effective strategies in promoting harmony and solidarity amidst the diversity of Indonesian society.

Al Fityah Elementary School students and girls experience various learning difficulties such as difficulty concentrating or focusing on the material being taught, difficulty communicating thoughts and opinions to other people, difficulty communicating well, difficulty solving complicated problems that require students to think critically, and difficulty Arranging words and sentences correctly, this is interesting. This research aims to describe the types of learning difficulties of students at SDIT Al Fityah Pekanbaru, in order to understand the steps taken by teachers in overcoming the learning difficulties of participants at SDIT Al Fityah Pekanbaru. This research uses a qualitative approach. Teachers take steps to make student learning easier, namely directing and paying attention to students who experience learning difficulties, utilizing the learning environment, presenting assignments and exercises to create a desire for independent learning in students, directing students to study in groups using interesting learning. role models and rewards for students so that students feel happy and motivated in learning. Teachers also connect the material taught with students' daily lives, so that students easily understand the concepts being taught.

The main problem in current politics is the inability of politicians, policy makers and leaders who should represent society to fulfill their expectations. This research aims to understand how Islamic values ​​can be integrated into a democratic system and find ways to build moral politics based on these principles. Islam in the context of democracy. This research applies a qualitative approach using a literature study method, namely by searching for many references regarding "Building Politics with Morals: Integration of Islamic Values ​​in a Democratic System" sourced from books and journals as well as triangulation validation techniques. The findings show that democracy is in the hands of the people and politics as policy makers and running the government. To integrate Islamic values ​​in democracy, the concepts of equality, freedom of opinion, justice, deliberation and responsibility are applied. The role of Islamic political ethics in building moral politics is to make religion the basis of ethics, to form the ability to be critical and rational and to create leaders who are fair, wise, trustworthy and competent.  

For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

The validity of voting results depends on various factors, one of which is the completeness and validity of the ballot paper, which is one of the important elements in elections that voters use to mark their choices. Based on the circular letter of the Tanjungpinang City General Election Supervisory Agency (Bawaslu) Number: 136/PM.00.02/K.KR-06/02/2024 there were 2 TPS taking place at TPS 006 and TPS 015 there were 115 x 5 ballot papers that were not signed by KPPS so that the ballot box is open during voting, raising questions regarding its validity and the potential for fraud in the voting process. This research aims to analyze the consequences of not signing the ballot paper and its impact on the validity of the voting results, as well as the conditions for re-voting. The research method that researchers use is normative juridical, namely based on basic legal materials. This research was conducted by examining theories, concepts, legal principles and laws and regulations that are relevant to this research topic. The research results show that there are several factors that cause ballot papers not to be signed, including KPPS negligence, lack of socialization, and misinterpretation of regulations. Thus, re-voting is a step that can be taken to ensure the validity and legitimacy of voting results by considering various factors, including the number of unsigned ballot papers, the potential for fraud, and the impact on democratic stability.  

Education aims to improve the quality of human life which is technically through lectures. A good lecture produces a positive influence on students' ability. The interaction between lecturers and students in the class is an important role in achieving the goals. Linear Algebra is an important subject in the Mathematic. Many students think that Linear Algebra are difficult. Linear Algebra at the Faculty of Computer Science, Dharma AUB University of Surakarta have not been able to improve students' understanding of Linear Algebra concepts. Because of class that are centered on lecturers. Based on the description above, the author applies the TAPPS (Thinking Aloud Pair Problem Solving) cooperative learning model to increase concept understanding of Linear Algebra. Formulation of the problem in this research: "Is there an increase concept understanding of Linear Algebra after using the TAPPS learning model?". This research is a qualitative descriptive group with the type of Classroom Action Research. The data used are field notes and documentation. Based on the research results, it can be concluded that there is an increase in understanding of the concept of Linear Algebra through the TAPPS (Thinking Aloud Pair Problem Solving) model.

This study aims to develop an Islamic Religious Education (PAI) curriculum that incorporates multicultural values to foster religious moderation among students. The proposed curriculum integrates principles of cultural diversity and tolerance into PAI learning materials, allowing students to comprehend Islamic teachings while also appreciating and interacting harmoniously with adherents of other religions. Utilizing a qualitative research method with a phenomenological approach, this study addresses multicultural education as a relatively new phenomenon in PAI courses, emphasized as an essential competency for both lecturers and students. The phenomenological approach seeks to understand the daily lives and intersubjective experiences of the participants, aiming to reveal the meaning of concepts and phenomena as perceived by individuals. Conducted in a natural setting, this approach permits unrestricted interpretation of the phenomenon, granting researchers the freedom to analyze the data comprehensively. The findings indicate that a multicultural PAI curriculum effectively promotes an understanding of religious moderation among students and heightens awareness of the importance of multicultural perspectives in religion. These results are intended to guide educators and policymakers in creating a more inclusive PAI curriculum, thereby supporting the development of a peaceful and harmonious society.