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The mangrove forest at Litianak Beach, Holulai Village, Loaholu Subdistrict, Rote Ndao Regency, is a coastal ecosystem with high ecological and economic value. However, this area faces various challenges, including land conversion, overexploitation, and low community awareness of the importance of mangrove ecosystem conservation. This study aims to analyze the role of local institutions in the management of mangrove forest natural resources using a qualitative approach through field research methods. The research focuses on four key institutional aspects: context, structure, behavior, and performance.The findings indicate that mangrove management in Litianak Beach involves synergy between the village government, Village-Owned Enterprises (BUMDes), the Welaleo customary group, and the local community. This institutional structure has proven effective in raising public awareness and reducing illegal logging activities through customary regulations such as Papadak. However, challenges such as economic pressures, tourist waste, and uncertain access to mangrove resources remain obstacles that need to be addressed. The performance of the management shows positive results, marked by increasing community participation in conservation efforts and the development of sustainable mangrove resource utilization.This study highlights the importance of a participatory and culturally rooted local institutional approach in sustaining the mangrove ecosystem while improving the welfare of coastal communities. Strengthening institutional capacity and providing intensive environmental education are essential to ensure more effective and sustainable mangrove management in the future.

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation plays a crucial role in securing state revenue from cross-border transactions while also addressing the issue of double taxation through Double Taxation Avoidance Agreements (DTAAs). Income subject to PPh 26 includes dividends, interest, royalties, rent, service fees, rewards, pensions, and insurance premiums. The standard withholding tax rate is 20% of the gross or estimated net income, although lower rates may apply depending on applicable tax treaties. The calculation method varies depending on the type of income and the existence of a DTAA. This article also highlights the importance of determining the beneficial owner in applying tax treaty benefits, as well as the challenges faced by companies and tax authorities in enforcement. A case study is presented to illustrate how PPh 26 is calculated on insurance and reinsurance transactions involving foreign entities. Understanding the mechanism, rates, and legal context of PPh 26 is essential for taxpayers and practitioners to ensure compliance and mitigate potential tax disputes.

The low learning outcomes of students in Biology learning at SMA Negeri 1 Tutuyan is the background for the need for learning innovations that are able to increase active participation and conceptual understanding. This study aims to analyze the effectiveness of the Group Investigation learning model in improving student learning outcomes in Cell materials. The research used a pseudo-experiment method with a one group pretest-posttest design. The research sample amounted to 35 students from class XI Science who were selected purposefully. The instruments used were multiple-choice tests, pre-tests and post-tests of 25 questions for each test. The results showed an increase in the average score from 23.14 in the pre-test to 83.14 in the post-test. Inferential data analysis using the t-test showed a t-calculated value of 89.55, far above the t-table at a significance level of 5%. The category of student learning outcomes has also undergone significant changes, from a very low majority to a high and very high majority. The application of the Group Investigation model encourages students to be active in investigation, group discussions, and independent learning, which strengthens their collective and individual mastery of the material. These findings prove that the Group Investigation model is effective in improving learning outcomes, and can be implemented as a learning strategy in the Independent Learning Curriculum. This study contributes to the development of cooperative learning models in the context of Biology learning at the high school level, and can be replicated in other materials and levels to strengthen its effectiveness.

This study provides a comprehensive synthesis of ten SINTA-accredited journal articles (levels 1–3) published from 2019 to 2024, examining how a low-interest-rate policy environment affects corporate capital structure in Indonesia. We focus on internal determinants (profitability, firm size, asset composition) versus external factors (market interest rates) in shaping firms’ debt ratios. The meta-analysis results indicate that although low interest rates statistically encourage higher leverage (average coefficient +0.28), internal firm characteristics remain the dominant drivers of capital structure decisions. Approximately 80% of studies report that more profitable firms tend to reduce debt ratios, consistent with the pecking order theory. In the post-pandemic context, low rates initially facilitated cheap borrowing, but heightened economic uncertainty underscores the need for managers to align funding strategy with each firm’s risk profile. The study draws practical implications: financial managers should calibrate capital structure in line with profitability and market volatility, while regulators should monitor corporate debt growth to safeguard financial stability. The findings also suggest directions for future research on how evolving macroeconomic conditions influence corporate finance in Indonesia.

The low activity of students in biology learning is the main challenge in efforts to improve the quality of science learning in secondary schools. This study aims to analyze the effectiveness of the application of the Project Based Learning learning model in increasing student activity and learning outcomes in respiratory system materials at SMA Negeri 2 Langowan. This research is a Class Action Research that is carried out in two cycles, each of which includes stages of planning, action, observation, and reflection. The subjects of the study were 13 students in grade XI. The instruments used include student activity observation sheets and the final test of the cycle based on description questions. The results showed that in the first cycle, only 38.46% of students achieved learning completeness with an average score of 60. However, after improving the strategy in cycle II through active mentoring, learning motivation, and strengthening group work, completeness increased to 92.30% with an average score of 84.69. These findings indicate that the Project Based Learning learning model is able to build student activeness through contextual, collaborative, and hands-on experience-based learning. The increase in activeness is reflected not only in test results, but also in students' active participation in discussions, group presentations, and project completion. The implications of this study show that Project Based Learning is feasible to be implemented as an innovative learning strategy to improve the quality of student interaction and engagement in biology learning on an ongoing basis.

The implementation of regional autonomy in Indonesia is often assessed through fiscal independence as a measure of a region's capacity to manage its own finances. However, in practice, many regions—including Raja Ampat Regency—remain heavily reliant on central government transfers, highlighting the weakness of local fiscal capacity. This study aims to evaluate the financial capability of the region and examine the dynamics of fiscal relations between the central and local governments in Raja Ampat Regency, Southwest Papua Province. A descriptive quantitative approach was employed, utilizing secondary data from 2020 to 2024. The evaluation is based on five key indicators: the Degree of Fiscal Decentralization (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Need (KbF), Fiscal Capacity (KaF), and the Fiscal Independence Ratio. The analysis reveals that Raja Ampat's fiscal independence is critically low, with an average DDF of only 19.45% and a DOF of merely 1.89%. The region’s high per capita fiscal need (10.45) is not matched by sufficient fiscal capacity (5.85), indicating a significant fiscal deficit. Furthermore, the persistently negative fiscal independence ratio reinforces its strong dependence on central government support. The existing fiscal relationship is characterized as instructive, with central intervention remaining dominant. A reformulation of fiscal policy that is more context-sensitive and equitable is urgently needed to support archipelagic regions such as Raja Ampat in achieving sustainable fiscal independence.

Low motivation to learn and limited conceptual understanding are significant challenges in learning biology at the junior high school level, especially in abstract material on the classification of living things. This study aims to analyze the influence of the use of animated videos on student learning motivation and learning outcomes. A quantitative approach with a pre-experimental design of one group pre-test and post-test was used in this study. The research sample consisted of 25 students in grade VIII of SMP Negeri 2 East Likupang. Data was collected through observation sheets to assess learning motivation and pre-test and post-test tests to evaluate learning outcomes. The results of the observation showed that the average motivation of students reached 86.32% in the outstanding category. The average pre-test score of 59.57 increased to 81.09 on the post-test, indicating a significant improvement in concept comprehension. The t-test corroborates these findings with a significant value at a 95% confidence level. These results show that animated videos can present a visualization of complex concepts in an engaging and contextual way, thereby increasing students' focus, active participation, and absorption of the material. In addition, the use of this media also supports the development of students' collaborative skills and critical thinking. This research confirms that animated videos are a strategic alternative in effective science learning, especially in school environments with limitations of conventional visual media. It is suggested that the application of this media be expanded to various materials and levels of education.

The documentary film “Thread by Thread: Mengurai Krisis Fast Fashion di Indonesia” is a 14-minute film that explores the environmental and social impacts of the fast fashion industry in Indonesia, along with the low public awareness of this issue. It highlights problems such as textile waste, labor exploitation, and the role of social media in reinforcing consumerist culture. “Thread by Thread” is designed as an educational tool to enhance public literacy and encourage more responsible and sustainable fashion consumption. During its creation, the writer served as the scriptwriter, responsible for crafting a factual and systematic narrative using an expository approach structured into three acts. Act I presents the factual context of fast fashion in Indonesia; Act II discusses its negative environmental impacts and the controversy over thrifting as an alternative solution, supported by data and interviews; and Act III offers sustainability-based solutions with an appeal for audiences to be critical and responsible in their fashion choices.

Mathematics learning does not only focus on students' mastery of numbers, but also functions significantly in developing the ability to solve problems holistically. This skill is not something that is taught separately, but is integrated into the entire educational process, offering a real context so that mathematical concepts and abilities can be understood and applied. One approach that is highly recommended to achieve this is Problem Based Learning (PBL). This method has been proven effective in improving students' critical thinking skills through exploration and solving relevant problems, allowing students' knowledge to grow in a constructive way. The low achievement in problem-solving competency in Indonesia is a strong reason to apply PBL in mathematics teaching. This study aims to analyze the literature on the application of PBL to improve students' problem-solving abilities. Data were collected and analyzed from relevant journals, and testing and comparison of results were carried out to identify patterns and results from previous studies. In addition, this study also applies a bibliometric approach to explore publication trends, keywords, and the development of themes related to PBL in mathematics education. The analysis was carried out using VOSviewer software to map the relationship between topics and the progress of PBL research themes in the world of mathematics education.

Economic concepts are often considered abstract and difficult to understand by high school students. The lack of connection between the subject matter and the reality of everyday life is one of the factors causing low student interest in learning in this field. This study aims to explore the effectiveness of the "home economics" learning approach in improving students' understanding of the economic system. The study was conducted at SMAN 12 Medan using a quantitative method with a questionnaire instrument that has been tested for validity and reliability. The results showed that this approach was able to explain 59.2% of the variation in students' understanding of economics. This study suggests that teachers use contextual learning models to improve the effectiveness of the economics learning process.    

This study examines the correlation between reading interest and writing ability of STIKOM Yos Sudarso Purwokerto students as an effort to understand the relationship between two basic literacy skills in the context of higher education. Low interest in reading is often blamed as one of the causes of students' weak writing skills, which impacts their academic quality and critical thinking skills. This study aims to determine the extent to which reading interest affects students' writing skills, as well as provide an initial mapping of literacy conditions in the campus environment. The method used is quantitative with a correlational approach. Data was collected through questionnaires to measure reading interest levels and writing tests to assess students' writing ability. The analysis was carried out by Pearson correlation statistical test. The results of the study showed a significant positive correlation between students' reading interest and writing ability. The higher the students' interest in reading, the better their writing skills, especially in terms of writing structure, vocabulary use, and logical argumentation. These findings reinforce the assumption that active reading habits can promote significant improvements in writing skills. Therefore, a learning strategy is needed that is able to foster a literacy culture among students.

Cervical cancer remains one of the leading causes of mortality among women, particularly in developing countries such as Indonesia, where prevalence is high and early detection is often delayed. This study aims to identify and synthesize the major risk factors for cervical cancer through a systematic review of both national and international literature. The core problem addressed is the lack of a comprehensive and context-relevant risk framework for Indonesian women, resulting in suboptimal preventive interventions. The proposed method is a qualitative descriptive literature review, analyzing 15 selected scientific articles based on defined inclusion criteria. Key findings indicate that age ≥35 years, high parity, early sexual activity, smoking habits, prolonged use of hormonal contraceptives, low educational attainment, and physically demanding occupations are significant determinants of increased cervical cancer risk. The synthesis of ideas shows that biological, behavioral, social, and environmental factors interact in complex ways to influence vulnerability to cervical cancer. This study concludes that cervical cancer prevention requires a multidimensional approach that integrates education, routine screening, and increased public awareness of modifiable risk factors. The findings are expected to inform more effective and context-sensitive health policy development in Indonesia.

In the context of modern organizations that increasingly demand high productivity, employees’ emotional well-being is often overlooked in organizational design. This study aims to explore how a humanistic approach can be integrated into organizational design to create a work environment that is not only efficient but also supportive of emotional well-being. Using a literature review method complemented by interviews and observations of workplace dynamics, this study finds that organizations still tend to adopt bureaucratic and technocratic approaches that neglect employees’ psychological dimensions. As a result, issues such as burnout, decreased motivation, and low work engagement emerge. The findings highlight the need for a paradigm shift in organizational design—from a purely structural system toward a humanistic design that considers emotional needs. This study emphasizes that emotional well-being must be positioned as a strategic element in organizational design, not merely as a supplementary effort. Thus, work effectiveness and emotional well-being can be sustainably aligned.

Technological literacy among high school mathematics teachers is a crucial aspect in realizing creative, interactive, and relevant learning to meet the demands of the 21st century. However, the reality on the ground shows that most mathematics teachers still have limited experience in improving technological literacy, particularly in the use of artificial intelligence (AI) as a learning support medium. This condition has implications for low innovation in the mathematics learning process. This community service activity aims to optimize the use of AI, specifically Generative-AI technology, in supporting mathematics learning in high schools. The target group is members of the High School Mathematics Subject Teachers' Conference (MGMP) throughout Grobogan Regency, Central Java Province, Indonesia. The implementation method includes workshops, interactive discussions, hands-on practice, and mentoring in the development of AI-based mathematics teaching materials, assessments, and learning media. The training materials include an introduction to the basic concepts of Generative-AI, effective prompting techniques, and practice using various AI applications to produce interactive and contextual teaching materials. Evaluation results showed that all training participants agreed or strongly agreed that this activity successfully improved their understanding of the basic concepts of Generative AI and their skills in operating AI applications for mathematics learning. Participants also reported increased confidence in integrating AI technology into their teaching practices, as well as gaining various relevant practical ideas for classroom implementation. High enthusiasm was evident in the 100% commitment of participants who expressed their readiness to implement AI technology in mathematics learning. Thus, this training not only contributed to improving teachers' technological literacy but also became a strategic step in encouraging innovative and adaptive transformation of mathematics learning in the digital era.

Pancasila learning at the elementary school level has a strategic role in forming the ethical and moral foundations of the younger generation from an early age. This article aims to analyze the influence of Pancasila learning on the formation of ethical and moral character of elementary school students with a descriptive qualitative approach. Data were obtained through classroom observations, interviews with teachers, and documentation studies in several elementary schools in urban and rural areas. The results of the study indicate that Pancasila learning that is implemented consistently and contextually can foster an attitude of tolerance, responsibility, mutual cooperation, and a sense of love for the homeland in students. Pancasila values ​​conveyed through a thematic approach and based on real experiences have proven to be more effective in forming positive student behavior in the school environment and at home. However, challenges remain, such as the lack of teacher understanding of effective learning methods and low support from the environment outside of school. Therefore, there needs to be continuous teacher training and synergy between schools, families, and communities so that Pancasila learning can function optimally in forming children's character. In conclusion, Pancasila learning has a significant influence on the formation of ethics and morals of elementary school students, but the success of its implementation is highly dependent on the method, consistency, and support from various parties. This article is expected to be a reference for educators and policy makers in designing a more adaptive and applicable value curriculum.

Community-based tourism is intended to make the community both the subject and the object of tourism development. High community participation reflects the success of community-based tourism development. This study aims to propose a development direction to encourage social change in the context of regional tourism. The scope of analysis includes the development of tourism product components and the level of local community participation. A qualitative method with a case study approach was used to examine community-based tourism development. Data collection techniques included observation, in-depth interviews, and literature review. Data analysis was conducted using qualitative thematic analysis. This study found that community-based tourism development has not progressed significantly, local community participation remains low, and there is a lack of synergy among stakeholders. This study contributes to the theoretical framework for the future direction of community-based tourism development. 

The low ability of elementary school students to understand and connect interdisciplinary concepts highlights the need for an integrative and contextual learning approach. The STEAM (Science, Technology, Engineering, Arts, Mathematics) learning model offers a relevant alternative by fostering critical, creative, and collaborative competencies. This article aims to conceptually examine the implementation of STEAM in thematic learning within Indonesian elementary schools and to identify its potential and challenges. The analysis is based on a review of literature from various relevant sources discussing STEAM in primary education. The findings indicate that the STEAM model contributes to the enhancement of students' cognitive, affective, and psychomotor competencies, while supporting the development of 21st-century skills. This article recommends teacher training and the development of contextual learning tools to ensure the effective implementation of STEAM at the elementary level.

Instilling moral values in elementary school students presents its own challenges in the era of globalization, especially with the emergence of Generation Z, who have distinctive characteristics. This study aims to analyze the strategies employed by teachers in teaching moral education at the elementary level. A descriptive qualitative approach was applied by reviewing relevant literature sources. The findings reveal that teachers play a crucial role as role models and mentors in embedding Pancasila values through active learning, integrating moral values into the curriculum, and utilizing contextual learning media such as folklore rooted in local wisdom. Challenges encountered include environmental influences, limited resources, and students’ low awareness of the importance of morals. This study highlights the need for collaboration among schools, families, and communities, as well as continuous teacher competency development, to foster students with noble character, ethics, and readiness to contribute positively to the nation.

Islamic Micro Finance (IMF) has an important role in supporting the Sustainable Development Goals (SDGs) in Indonesia by providing inclusive financial access based on sharia. This study aims to analyze how the IMF contributes to poverty alleviation (SDG 1), increasing financial inclusion (SDG 9), reducing economic inequality (SDG 10), promoting sustainable economic growth (SDG 8) and improving financial education and awareness (SDG 4). The research method used is a qualitative descriptive approach with literature analysis and case studies from several sharia microfinance institutions in Indonesia. The research results show that the IMF through instruments such as qardhul hasan, mudharabah, musyarakah, and ZISWAF is able to provide financial solutions for poor community groups and micro businesses. In addition, the digitalization of sharia financial services further increases the IMF's reach in supporting financial inclusion. However, there are challenges that still need to be overcome, such as limited capital, low sharia financial literacy, and regulations that are not yet optimal. Therefore, strengthening regulations, sharia financial education and Islamic financial technology innovation are key strategies for optimizing the IMF's role in achieving the SDGs in Indonesia. This study provides an original contribution by highlighting the strategic role of Islamic Micro Finance in achieving SDGs in Indonesia through a sharia-based approach. The added value of this study lies in the integration between Islamic financial instruments and sustainable development goals, as well as the importance of digital innovation and financial education in the local context.