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The accuracy of qibla direction remains a significant challenge for Muslim communities, particularly in educational institutions where misconceptions about qibla measurement methods persist. This community service program addressed the need for accessible astronomical literacy among students at Pondok Pesantren As'ad Jambi by introducing protractor-based qibla measurement techniques. Implemented on November 11, 2023, the program engaged 90 participants comprising Madrasah Aliyah students and Ma'had Aly Ibrahimi students through an integrated approach combining theoretical exposition and hands-on practice. The intervention utilized a dual-method framework: interactive lectures elucidating Islamic jurisprudence and astronomical principles of qibla determination, followed by direct application of protractor measurement techniques. Evaluation through participant observation and post-activity assessment revealed substantial knowledge enhancement and practical skill acquisition among attendees. Participants demonstrated improved understanding of qibla direction concepts and gained confidence in applying measurement techniques independently. The program's success manifested in heightened enthusiasm for astronomy-based religious practices and increased capacity for autonomous qibla verification at household level. This initiative contributes to bridging traditional Islamic scholarship with contemporary scientific methodologies, fostering critical thinking in ritual observance while preserving religious authenticity.

The rapid penetration of mobile devices among students has created significant opportunities to optimize mobile-assisted language learning (MALL) for enhancing language acquisition in digital environments. Despite its potential, the implementation of MALL often remains suboptimal due to technical limitations, lack of pedagogical planning, and insufficient integration of interactive features, which limits its effectiveness in supporting structured learning. This study aims to examine how MALL applications influence student engagement, self-regulation, and language learning outcomes, while addressing the gap between technological affordances and instructional practices. Employing a mixed-methods design, the research integrates quantitative surveys, learning analytics, and qualitative interviews with higher education students who regularly use mobile applications for language learning. The methodology includes pre- and post-surveys to measure changes in engagement and self-regulation, log data to track usage patterns, and interviews to capture students’ perceptions and experiences. The findings reveal that MALL significantly enhances engagement through increased active participation, higher attendance, longer study duration, and more frequent interaction with materials. At the same time, MALL improves self-regulation by strengthening skills in time management, goal setting, monitoring progress, and maintaining persistence, leading to greater learner autonomy. Moreover, students with stronger self-regulation capacities were found to utilize MALL features more effectively, resulting in measurable improvements in vocabulary, grammar, and communicative competence. The study concludes that MALL’s effectiveness lies not only in delivering learning content but also in fostering engagement and supporting self-regulated learning. These results highlight the need for pedagogical designs that integrate technological interactivity with scaffolding strategies to maximize the potential of MALL as a learner-centered and sustainable approach to language learning in the digital era.  

This research aims (1) to determine the internal and external factors that cause learning difficulties for students majoring in TKRO at SMK N 4 Lhokseumawe, (2) to find out learning strategies that can help class XI students majoring in TKRO at SMK N 4 Lhokseumawe. This research is descriptive qualitative research. Data was obtained through observation, interviews, documentation. The research subjects were class XI students majoring in light vehicle engineering at SMK N 4 Lhokseumawe. Research data was analyzed using data reduction analysis methods, data presentation, and drawing conclusions. Based on the results of interviews with class Factors that cause learning difficulties include the classroom atmosphere, the way the teacher teaches, and students' internal factors such as physiology and psychology. So this research was conducted with the aim of analyzing and finding strategies to overcome students' learning difficulties. The results of the study with an average acquisition of student learning difficulties of 2.648 are included in the High category. With the qualification of learning difficulties for automotive electrical material is "High" at SMK Negeri 4 Lhokseumawe. In order to overcome this problem, teachers need to change their teaching style and encourage interaction with students, while students need to be more focused and conducive during learning. It is hoped that collaboration between teachers and students can help reduce the level of learning difficulty in automotive electrical subjects for class XI students majoring in light vehicle engineering at SMK N 4 Lhokseumawe.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

This study explores the integration of digital technology in English language learning in primary schools, focusing on the trends, challenges, and opportunities it presents. The primary objective is to identify the current trends in the use of digital technology in English language instruction, examine the challenges faced by educators and students in its implementation, and assess the potential opportunities for enhancing the quality of learning. A Systematic Literature Review (SLR) method was used to gather and analyze relevant studies published over the last decade. The findings reveal that digital technology has significantly impacted teaching and learning by providing broader access to educational resources and enabling more interactive, engaging, and student-centered learning experiences. However, challenges such as infrastructure limitations, access gaps, and technical skills remain barriers to effective implementation. The study also identifies key opportunities for improving teacher training, expanding access to materials, and leveraging interactive platforms to enhance English language acquisition. The implications of these findings suggest that digital technology, when appropriately integrated, can greatly improve the quality of English education in primary schools. Future research should focus on addressing the identified challenges and exploring more inclusive technological solutions.

The results of this study concluded that the implementation of the learning process at Pondok Pesantren Al Hamziyah Karangmenggah Wonorejo Pasuruan tends to experience positive development and has obtained good results in efforts to develop students' creativity. The indicators can be seen in: (1) the increasing number of students registering as prospective new students, (2) increasing the passing grade of the lowest test scores received as new students, (3) increasing the average score obtained by class III students, (4) increasing growth and the development of educational facilities, (5) increasing the acquisition of championship achievements in the extracurricular field, (6) increasing the quality of graduates who continue to higher education, although the number received is not comparable to the participants who register. From the perspective of empowerment, the results of this study have implications for the development of the learning process broadly, namely the emergence of shared awareness among education managers and teachers that the learning process is not only to transfer knowledge, but also to develop all the potential of students, including the creative potential of students.

PT.PP London Sumatra Indonesia Tbk combines the objectives of occupational safety and health into the management system at all levels of the company.  Management is responsible for preventing injuries and diseases due to work.  PT.PP London Sumatra Indonesia Tbk has succeeded in implementing an occupational safety and health management system to minimize work accidents.  The occupational safety and health management system program has been established in oil palm factory in the form of recruitment, education and training, counseling, use of personal protective equipment and appreciation.  Evaluation of the P2K3 work program on K3 policy can produce results, namely the acquisition of zero accident in the palm oil mill environment, in the factory environment there are no work accidents that cause loss of employee working days.  The influence and application of SMK3 can be proven from the lack of work accidents in the palm oil mill environment, and several awards are obtained about occupational safety.  PT.  PP London Sumatra Indonesia, Tbk was given a zero accident award for its achievements in implementing the Occupational Safety and Health Program (K3) so as to reach 2,596,288 working hours of people without work accidents, starting from January 1, 2012 to March 31  2016. Then won a gold flag award in SMK3 in Begerpang POM in 2009 and 2012. In the framework of implementing Government No. 50 of 2012 concerning the application of SMK3 in the workplace.

This study aims to explore the effect of watching English movies on improving students' speaking skills. Using the literature review method, this research analyzes previous studies that discuss the relationship between exposure to English-language films and the development of speaking skills. The results showed that watching English movies contributed to the improvement of vocabulary, contextual understanding, as well as confidence in speaking. In addition, the use of subtitles and movie-based learning techniques such as shadowing proved effective in improving speaking fluency and intonation. The study also revealed that active engagement in movie-based discussions can accelerate language acquisition and increase students' learning motivation. Thus, the integration of English movies in the language learning curriculum is recommended to enrich conventional teaching methods. In conclusion, watching English movies is an effective strategy in improving speaking skills, especially when combined with appropriate pedagogical approaches.

This study aims to analyze legal certainty in the post-acquisition integration process and its impact on the protection of shareholders' rights based on the Limited Liability Company Law (UUPT) and the Financial Services Authority Regulation (POJK). Using a normative legal approach and case studies, this study finds that the absence of specific regulations, weak supervisory mechanisms, and the lack of synchronization of corporate culture are the main factors causing integration failure and potential losses for shareholders, especially minority shareholders. To realize a fair and sustainable integration process, it is necessary to strengthen internal governance based on the principles of Good Corporate Governance (GCG), risk-based supervision, and external regulatory reforms that are more responsive to business dynamics. This study recommends the active involvement of authorities in regulating post-acquisition integration and the implementation of transparent and accountable evaluation mechanisms to protect the interests of all stakeholders. These findings contribute to the formulation of a fair and adaptive integration model in the Indonesian legal and economic environment.  

This literature review examines the impact of Corporate Social Responsibility (CSR) disclosure on mergers and acquisitions (M&A), focusing on market reactions, post-merger integration, and long-term performance. The review reveals that CSR disclosure often leads to positive market reactions, fostering investor confidence and increasing stock prices during M&A announcements. Furthermore, CSR practices contribute to smoother post-merger integration by aligning organizational cultures and fostering trust. Over the long term, companies that integrate CSR into their strategies generally experience enhanced brand value, customer loyalty, and competitive advantage. However, the effectiveness of CSR disclosure depends on its authenticity and strategic alignment with corporate goals. The review also highlights the need for further research in emerging markets and the exploration of qualitative approaches to deepen understanding of CSR’s role in M&A.

Quantum sensing technologies are revolutionizing precision measurements in electrical engineering by leveraging quantum phenomena to achieve unprecedented accuracy. This paper examines the applications of quantum sensors in electric field detection, biomedical instrumentation, and power grid monitoring. The study explores their ability to enhance sensitivity, minimize noise interference, and improve real-time data acquisition. Through advanced quantum principles, these sensors enable high-resolution diagnostics in medical devices, optimize energy efficiency in smart grids, and enhance electromagnetic field measurements. The findings highlight the transformative potential of quantum sensors in modern engineering applications, paving the way for smarter and more efficient monitoring systems.

Mergers and acquisitions (M&A) are widely recognized as strategic instruments for corporate growth, restructuring, and competitive advantage. This semantic review synthesizes recent Scopus‑indexed literature to examine the strategic implications and performance outcomes of M&A. The study highlights that strategic alignment between acquiring and target firms is fundamental to synergy realization, operational efficiency, and innovation. Managerial expertise emerges as a decisive factor, with effective leadership ensuring smooth integration and long‑term value creation. Market dynamics, including economic volatility, regulatory changes, and geopolitical tensions, significantly influence M&A strategies and outcomes, while technological integration accelerates digital transformation and enhances competitive positioning. Cultural fit is identified as a critical determinant of organizational cohesion, with misalignment often leading to employee resistance and reduced productivity. Financial outcomes vary, ranging from profitability improvements through economies of scale to underperformance caused by overestimated synergies or poor integration. Furthermore, environmental, social, and governance (ESG) considerations are increasingly shaping M&A strategies, reinforcing stakeholder trust and sustainable value creation. By adopting a holistic approach that integrates strategic foresight, managerial acumen, market awareness, technological innovation, and sustainability, firms can optimize M&A as a tool for growth and resilience in dynamic global markets.

The goal to be achieved from this study is to Improve Critical and Creative Thinking Skills, as well as Increase Students' Interest in Learning Biology in Class XI A4 SMA Negeri 1 Airmadidi Through the Application of the Synectics, Mind Maps, Cooperative Learning (SM2CL) Learning Model. The problems in this study are low interest in learning students; Students are more likely to be passive when studying; Teachers have never used learning models that can make students think critically and creatively; Learning is more teacher-centered. The research method used is the Classroom Action Research (PTK) method. The results of the research conducted in class XI A4 of SMA Negeri 1 Airmadidi showed that the acquisition of scores in the first cycle with a classical completion percentage of 38.88% increased to 66.66% in the second cycle. Although the classical completeness did not reach 75%, individually. Namely, 24 out of 36 students got a satisfactory score above the KKM, the highest score of 95, and the lowest score of 85 in cycle II. The score obtained from the learning interest questionnaire in the first cycle was at the percentage of 68% to 70% in the second cycle, and both were in a good category. Then, subject teachers and the school need to consider and evaluate some things, namely, the character of 12 students who did not want to do assignments at all from cycle I to cycle II.

This research analyzes the satisfaction level of PERISAI agents regarding BPJS Ketenagakerjaan regulations at the Darmo Surabaya Branch Office. The PERISAI program, launched in 2018, represents a strategic innovation in the agency system to expand membership, particularly in the Non-Wage Recipient (BPU) sector. The study employs a qualitative approach with a case study design, involving participatory observation over four months (September-December 2024), in-depth interviews, and documentation analysis. Results indicate that the PERISAI policy transformation since May 2022, particularly the increase in contribution incentives from 7.5% to 15%, has positively impacted agent motivation. The reward system combining financial and non-financial incentives through gathering programs and point systems proves effective in building loyalty. Success in achieving BPU participant acquisition targets is influenced by agents' ability to develop personal approaches and build local community networks. The integration of digital platforms in acquisition processes and performance monitoring enhances operational efficiency. Capacity development programs through cross-generational communication training and social security fund management provide a strong foundation for PERISAI agents' task execution.

This study focuses on the marketing strategy of the Murabahah bil Wakalah financing product at Bank Muamalat Indonesia KCU Denpasar, Badung Regency, Bali. Murabahah is a sales contract that states the acquisition price and the agreed profit margin, while wakalah is the delegation of purchasing goods on behalf of the first party. The study aims to examine the marketing strategy and customer interest in this financing product. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and triangulation, and data analysis techniques including data reduction, data presentation, and conclusion drawing. The results show that the marketing strategy includes several elements: product (iB Hijrah Multiguna Consumer Financing and iB Muamalat KPR), price (transparent and mutually agreed upon), place (strategic office location), promotion (social media, website, email marketing), people (professional staff), process (focused on customer satisfaction), and physical evidence (supportive physical elements). Customer interest is influenced by internal factors, trust, and a sense of security. The study's implications can serve as a reference for Bank Muamalat to increase the attractiveness of financing products to customers.

One of the development efforts within the national development framework, the government/government agencies/institutions at every level carry out development authority for the Public Interest. Based on the concept of the State's Right to Control, the Government, on behalf of the Land State, has the absolute right to regulate, determine and determine land rights for the sake of realizing the welfare of the people. On the other hand, the government has an interest in acquiring land for the public interest. In this research, a juridical study was carried out on what is the state's right to control land in land acquisition for public purposes? And what is the government's authority to acquire land for public purposes? The aim of this research is to determine the state's right to control land for the public interest and to find out what the government's authority is in acquiring land for the public interest. The method used in this research is the Normative Juridical method, namely comprehensively reviewing the legal aspects of statutory provisions related to the settlement of compensation for land acquisition for the public interest. In this research, it was found that the State is only limited to regulating, determining and determining the allocation of land rights, and in procuring land for the public interest, the government or agencies using land as development objects are obliged to provide compensation in accordance with the value determined by the assessment team.

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

The integration of video games into education has garnered attention for its potential to enhance learning experiences, particularly in fostering engagement and autonomous skill development. This qualitative study investigates EFL (English as a Foreign Language) learners' perceptions of using Disco Elysium, a narrative-driven role-playing game, as a supplementary tool for language learning. Data were collected through semi-structured interviews and thematic analysis, focusing on the experiences of EFL learners who engaged with the game's complex linguistic and narrative content. The findings reveal that participants perceive Disco Elysium as a unique and immersive learning medium, aiding in vocabulary acquisition, reading comprehension, and critical thinking. However, challenges such as the game's advanced vocabulary, cultural references, and morally complex themes were also identified. By centering on learner perspectives, this study contributes to the limited research on the role of narrative-driven games in language learning. The results provide insights into how such games can be integrated into educational contexts to complement traditional EFL learning methods.

Training in introducing computer basics is one of the trainings that students can develop because the acquisition of excess competencies from this training is quite promising. If students, after becoming alumni, can develop these competencies, it will be very profitable. Partners in this PKM activity are students from MTs Pembangunan Nurul Islam, Sarimulya Setu, South Tangerang. The introductory training on the basics of computer hardware and software was carried out in stages: introduction, counseling and assistance in using it. Based on the results of observations and discussions with partners, there were several problems faced by the introductory training on computer basics, namely students' lack of operating computer technology perfectly, lack of Student motivation when studying computer technology. One of the causes is a lack of awareness of how important it is to study computer technology. The solutions proposed or offered in this PKM activity are as follows: 1. Facilitate and provide direction to MTs students at the school, it is hoped that they can understand the basics of computers more freely without fear. 2. Provide computer basics learning according to level. for junior high school level, they are given advanced material from what they learn formally in school informatics lessons. During training activities, students are encouraged to be able to understand the basics of computers with the aim of raising their self-confidence in learning. For this reason, the PKM team will help to solve problems in the management aspect using training methods

Training in introducing computer basics is one of the trainings that students can develop because the acquisition of excess competencies from this training is quite promising. If students, after becoming alumni, can develop these competencies, it will be very profitable. Partners in this PKM activity are students from MTs Pembangunan Nurul Islam, Sarimulya Setu, South Tangerang. The introductory training on the basics of computer hardware and software was carried out in stages: introduction, counseling and assistance in using it. Based on the results of observations and discussions with partners, there were several problems faced by the introductory training on computer basics, namely students' lack of operating computer technology perfectly, lack of Student motivation when studying computer technology. One of the causes is a lack of awareness of how important it is to study computer technology. The solutions proposed or offered in this PKM activity are as follows: 1. Facilitate and provide direction to MTs students at the school, it is hoped that they can understand the basics of computers more freely without fear. 2. Provide computer basics learning according to level. for junior high school level, they are given advanced material from what they learn formally in school informatics lessons. During training activities, students are encouraged to be able to understand the basics of computers with the aim of raising their self-confidence in learning. For this reason, the PKM team will help to solve problems in the management aspect using training methods