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This research investigates the prevalent challenges and identifies strategic approaches for effective resource utilization in secondary schools. Through a mixed-methods study involving quantitative analysis and qualitative interviews, the research highlights significant problems such as budget constraints, outdated educational materials, and disparities in resource distribution between urban and rural schools. The study reveals that 75% of surveyed schools encounter difficulties in resource allocation, with urban schools having better access to technology and trained personnel compared to their rural counterparts. Qualitative findings underscore the importance of several strategies to optimize resource usage. Needs-based allocation is identified as a critical approach, with schools that tailor resources to specific needs reporting improvements in student engagement and achievement. The integration of technology, combined with comprehensive teacher training on digital tools, is pivotal in enhancing learning experiences. Moreover, collaboration with the community and local businesses emerges as a valuable source of additional resources and real-world learning opportunities. The establishment of resource-sharing networks among schools is also noted as an effective measure to mitigate the impact of budget constraints and promote a more equitable distribution of materials and expertise. This study contributes to the discourse on educational equity and efficiency, offering actionable insights for policymakers, educators, and administrators. By emphasizing the need for localized solutions, technological equity, and community engagement, the research points towards a more equitable and efficient educational landscape. Future research directions include exploring the longitudinal impacts of these strategies on educational outcomes and the role of policy reforms in supporting resource optimization efforts.    

The growth in population and the usage of private automobiles in Semarang City have an impact on the operation and performance of the Mangkang Terminal with Type A, namely the terminal's class, service evaluation, and performance. The purpose of this study is to identify terminal class criteria, service enhancements, and operational performance that requires improvement at the Semarang Terminal. For this reason, the terminal class is created in accordance with rules governing technical guidelines for defining terminal class criteria, and service and terminal performance are assessed using the IPA method. A Google form with as many questions regarding services as an evaluation of satisfaction and interest is issued to terminal users, with the primary goal of improving and determining terminal class being to identify 5 indications that are tailored to current circumstances. According to the findings of the terminal class study, the Semarang Terminal is in class 1, which is the highest priority for developing and delivering services to road passenger terminals.

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.  

The development in the study raised the question of the role of fishermen to the pouingtivas of niill class VIII subjects at the time MTs Muhammadiyah Al-fatah Nangahale . The goal to achieve and the research is to learb about the role communities at the covid-19, study of the IPS of the class VIII from the covid-19, the study IPS a qualitative desktop approach. Tekmike compiles the data used this research-engineering, observast, interview and documentation. The results of the study is to boring to the public an effort to prevent children from being cut children in spite of the covid-19 clinical conditions, agains the promise of children at home by creating a schedule that allows the study of anals to be controlled by the society, agains the protection of the childs experience in order to motivate childrens performance in learning, peopke have always been supportive and supportive of their childs achievement in learning.

Employee performance is not optimal, this can be seen from the level of punctuality which gets the lowest score. Based on the results of an interview with the head of the civil service section at Pandega Pangandaran Regional Hospital, punctuality has decreased because there are still employees coming and going home not according to the specified schedule. The level of quality (quality) is not yet optimal, this is because employees are not doing their work on time according to the predetermined targets. Employee performance is influenced by training and work motivation. Overall, it can be concluded that the training at Pandega Hospital, Pangandaran Regency has not been fully effective. Employee responses to the implementation of training education in 2023 show that there is a lack of achievement. This is because the training materials and techniques are not appropriate to the objectives and cannot be understood by participants. Overall motivation at Pandega Hospital, Pangandaran Regency can be said to be mediocre. This can be seen from the employee's response to the existence indicator which is the lowest indicator. The monthly salary provided is not enough to meet the daily needs of employees, while the health insurance offered by the company functions as a motivating factor for employees. This research uses a descriptive and case study approach, with a quantitative design. The data analysis techniques used include testing instruments to assess validity and reliability, testing research models using the coefficient of determination, and testing hypotheses through t tests and F tests. The results of the research show that (1) Training has a positive and significant effect on employee performance at RSUD Pandega Pangandaran. This means that if training is improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (2) Work motivation has a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if work motivation is increased, the performance of employees at Pandega Pangandaran Regional Hospital will also increase. (3) Training and work motivation have a positive and significant effect on employee performance at Pandega Pangandaran Regional Hospital. This means that if training and work motivation are improved, the performance of employees at Pandega Pangandaran Regional Hospital will also increase.    

A person's reduced ability to see images while performing daily activities or the malfunctioning of their sense of sight is referred to as a visual disability. Children with visual impairments are entitled to a supportive education that will help them excel in school. Parental social support can help with this. The purpose of this study is to find out the social support that parents provide to their children with visual disabilities to help them achieve academically, as well as the factors that hinder and support the implementation of social support. This study was conducted using a qualitative method, descriptive research type, with purposive sampling with four respondents. Interviews, observation, and documentation were used to collect data. The results showed that academic achievement of children with visual disabilities is influenced by parental social support, which includes emotional support, appreciation, instrumental support, information support, and group support. The development of academic skills and cognitive development is influenced by the characteristics of visual disability. This relates to the important role played by parents and SLB - A Pembina Tingkat Nasional school in educating their children who have visual disabilities. Parents provide information or advice verbally or nonverbally that has a positive impact on the action or emotional in the activity.

Effective and efficient learning will encourage the achievement of educational goals. Learning must be managed well by paying attention to various strategies that are appropriate to the material being taught. One of them is a contextual learning strategy, which is deemed appropriate to the implementation of the curriculum. Contextual learning is a learning concept that helps teachers link the material taught with students' real-world situations and make connections between the knowledge they have and its application in real life. This learning emphasizes the process rather than the results, so that knowledge is formed in real terms by what is done and not just by memorizing concepts. According to contextual learning, knowledge will be meaningful when it is discovered and built by students themselves. For this, teachers need to understand students' learning types so that their teaching style can adapt to students' learning styles

This research discusses the potential in the learning process of affective strategies as an effort to improve student engagement and learning quality. The affective strategy approach emphasizes the development of students' social and emotional skills, as well as strengthening positive relationships between teachers and students. The research method involves analyzing the literature to understand the concept of affective strategies in the context of learning. Findings show that the implementation of affective strategies can result in improvements in learning motivation, social interaction, and academic achievement. However, challenges related to the integration of affective strategies in the curriculum and classroom management were also identified. Implications of this study include the importance of teacher training in the implementation of affective strategies, as well as the active role of students in utilizing the learning potential presented by this approach.

This article is a report study on the development of a learning school management model of Lhokseumawe Sukma National School and the promotion of educational standards with the aim of sustainable educational development. The research focuses on the school profile of Sukma Nation students and the achievements and challenges of the program in its implementation. The study is qualitative and uses survey methods. Information gathered through documents and interviews with relevant authorities, including focus group observations. The study also presents various manifestations of Sukma Bangsa school innovations. The results specifically show that institutional leadership is related to the implementation of five main categories of learning schools, which are personal leadership, shared vision, mental models, situated thinking and group learning. The order of applications according to the system can be seen in the changes in the behavior of the individual regarding information management, information sharing, interpretation and information search. In addition, the student and school management model has become an important part of achieving school effectiveness.

The objectives of this study were: 1) To determine the competence of class XII economic teachers at MA Ma'Arif NU Cimanggu, 2) To determine the learning achievement of economic subjects in class XII at MA Ma'Arif NU Cimanggu, 3) To determine the effect of competence teachers towards student achievement in class XII in economic subjects at MA Ma'Arif NU Cimanggu.This type of research used in this research is quantitative research. The method used is a survey method. The techniques used to carry out the analysis using simple regression techniques, From the results of the study, the following conclusions were obtained: (1) The category of economic teacher competence at MA Ma'Arif NU Cimanggu, Cilacap Regency which was in the low category was 2 respondents or 15.4%, in the moderate category as many as 10 respondents or 76.9 % and in the high category as much as 1 respondent or equal to 7.7%. (2) The descriptive results of determining the predicate of the value of the 13 respondents obtained the results: 1 or 7.7% of the students got the very good category, as many as 4 or as much as 30 , 7% of students scored in the good category, as many as 8 or 61.6% of students scored in the sufficient category and there were no students who scored in the poor predicate. (3) There was an influence between the competence of economic teachers on learning achievement in economic subjects with a significance value of 0.000. The regression equation can be written: Y = 28,448 + 1,072X. The R value or the correlation value between variables is 0.469 or 46.9%. Meanwhile, the R Square value of 0.355 implies that the effect of economic teacher competence on learning achievement in economic subjects in class XII MA Ma'arif Cimanggu, Cilacap Regency is 35.5%.   Keywords: Teacher Competence, Learning Achievement, Economics Subjects

This abstract discusses cooperative learning strategies and their benefits in improving the quality of learning. Cooperative learning is a learning strategy in which students learn in small, heterogeneous groups to achieve common goals. This strategy has several goals, namely improving academic achievement, acceptance of diversity, and development of social skills. Cooperative learning strategies are effective learning strategies to improve the quality of learning. Factors that influence the success of cooperative learning strategies must be considered and implementation steps must be taken appropriately.

Parable of Jesus and Matthew 20:1-16 In this parable, Jesus welcomes the first kingdom as the employer of much of the last work and a number of trainings. This shows that God's grace is not limited and does not depend on human effort or achievement, but on his generosity. In the context of Christianity This modern view is the importance of grace, loyalty and justice in society. God's grace shows that every person, whatever their background and origin, has the same value in His eyes. Therefore, Christians are called to practice kindness and social justice in their daily lives, providing care and support to those who require carelessness from the circumstances or conditions they have achieved but this view also challenges the attitudes and feelings of superiority that can arise among Christiansı the teachings of Jesus emphasize that the Kingdom of heaven does not depend on human concepts of justice but on God's mercy that goes beyond the limits of human ability. This is why Christians abandon their selfish attitudes and develop a broader development of God's liberating love because of religious understanding. Modern Christians based on Matthew 20:1-16 emphasize the importance of grace, faithfulness and justice in society while they recognize the habit of seeking egoism and develop a broader understanding of God's infinite love   

This research aims to determine the influence of the Islamic boarding school environment and the Talimul Mutaalim learning process on student learning achievement at Askhabul Middle School, Semarang. This research uses a quantitative type of research. The research sample consisted of 60 students at Askhabul Middle School, Semarang, using simple random sampling techniques. Data analysis uses correlation and multiple regression techniques. The results of this research are that the influence of the Islamic boarding school environment (X1) on student learning achievement (Y) is 0.087 < 0.05 and the Tcount value is 1.740 > Ttable 2.002. The influence of the Talimul Mutaalim learning process (X2) on student learning achievement (Y) is 0.001 < 0.05 and the T value is 8.753 > T table 2.002. The influence of the Islamic boarding school environment (X1) and the Talimul Mutaalim learning process (X2) simultaneously on student competency (Y) is 0.001 < 0.05 and the Fcount value is 59.198 > Ftable 3.16. These results show that there is a positive influence between the Islamic boarding school environment on student learning achievement, the influence of Talimul Mutaalim learning on student learning achievement and there is a simultaneous influence of the Islamic boarding school environment and the Talimul Mutaalim learning process on student learning achievement.    

The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.

Introduction: Children's growth and development and learning achievements require adequate nutritional intake by eating breakfast or what is usually called breakfast. Research objective: To determine the relationship between breakfast habits and nutritional status with student learning achievement at SDN 345 ​​Kaduaja, Benteng Deata, Gandang Batu Sillanan District, Tana Toraja Regency. Research method: This research method is descriptive correlational with a cross sectional approach, the sample size is 37 respondents. represents the population. This sampling technique is Proportional Stratified Random Sampling. Data was collected using a questionnaire and tested statistically.  Research results: From the results of this research, the majority of respondents were female, 21 students (56.8%), the majority of respondents were 10 years old, 12 students (32.4%). The majority of respondents with good breakfast habits were 19 students (51.4%), the majority of respondents with good nutritional status were 19 students (51.4%) and the majority of respondents with good performance were 25 students (67.6%). The results of the Fisher's exact test statistical test showed that there was no relationship between breakfast habits and learning achievement with a p-value = 0.528 and it was found that there was a relationship between nutritional status and learning achievement with a p-value = 0.033. Conclusion: Based on the research results, it was concluded that there was no relationship breakfast habits and learning achievement. There is a relationship between nutritional status and learning achievement of students at SDN 345 ​​Kaduaja, Deata Deata Castle, Gandang Batu Sillanan subdistrict, Tana Toraja Regency. It is recommended that students meet their nutritional needs by eating healthy and balanced foods.

Online consultation is an idea from e-government in the health services sector that uses technology to integrate health services at Community Health Centers. The aim is to simplify bureaucratic processes in health services to the community. In practice, there are still several obstacles that arise, such as a lack of outreach efforts, slow response times from consultations, and recording that is not automatic because it still relies on WhatsApp. The aim of this research is to determine the effectiveness of "online consultation" to improve the quality of public services at the Pondok Betung Community Health Center, South Tangerang City. The method in this research is a qualitative method with a descriptive approach. Data collection techniques using observation, interviews and documentation as complements. This research was analyzed using 4 (four) indicators of effectiveness, namely: (1) Accuracy of Program Targets, (2) Program Socialization, (3) Achievement of Program Objectives, and (4) Program Monitoring. The research results show that the effectiveness of the "online consultation" service at the Pondok Betung Community Health Center has not been achieved because there are still many people who do not know the information about this service. The socialization program for this service is not yet optimal because many people are still not aware of its existence. The program's objectives have also not been achieved well because the "online consultation" service has not been running smoothly and only a small number of people are using it. From the results of this research, it is concluded that online health services at the Pondok Betung Community Health Center, South Tangerang City have not reached the expected level of effectiveness.

Getting quality feedback is important in many aspects of life. The teaching and learning process at school cannot be separated from the provision of teacher feedback to students. Feedback is necessary because it can provide information about students' abilities, guiding their ignorance at the time of learning something new and complex. However, in reality, not all teachers provide feedback that can motivate students' learning behavior. The method used in writing this article is the literature method by first collecting study materials and materials from various sources, namely books, journals, and related articles. The author formulates the existence of feedback techniques in the learning process, including several kinds of aids that can be received by students, so that they are easier to understand the lesson, namely visual, audio, and audio-visual aids. In addition, the role of motivation and media in the learning process for students is also very important and this can help the continuity of the teaching and learning process and the achievement of learning objectives.

This article explores the reframing of holistic education by integrating spirituality and ethics as core components to achieve transformative impact. The study highlights the limitations of conventional education systems that prioritize cognitive development while neglecting moral and spiritual dimensions. The objective is to propose a more comprehensive educational paradigm that nurtures learners as whole individuals—intellectually, emotionally, morally, and spiritually. Using qualitative literature analysis, this study identifies the role of spiritual and ethical integration in shaping character, enhancing empathy, and fostering social responsibility. The findings suggest that embedding these values within curriculum design and instructional practices contributes to meaningful personal development and community transformation. By addressing the growing need for a more inclusive approach to education, the article emphasizes how integrating spirituality and ethics can bridge gaps in traditional educational models. The research underscores the importance of fostering emotional and moral intelligence alongside intellectual growth, particularly in a world where global challenges require not only intellectual problem-solving but also ethical decision-making and empathy. The implications emphasize the need for inclusive and humanistic approaches in education, encouraging educators to act as facilitators of life values and agents of change. Through the integration of spirituality and ethics, education can help shape a new generation of compassionate leaders and engaged citizens. By reimagining holistic education through this lens, the article offers a framework that aligns academic achievement with ethical consciousness and spiritual growth, ultimately fostering a more just and compassionate society. This transformative approach offers a comprehensive model for educators and policymakers aiming to prepare students not only for professional success but also for meaningful lives rooted in integrity and responsibility.

collaborative learning -based aqidah akhlak learning system in improving students' social skills. In the era of globalization, social skills are one of the important aspects in the formation of students. Collaborative learning not only focuses on academic achievement but also on the development of communication skills, cooperation, and empathy. The method used in this study is library research from various sources related to the research topic. Data collection is carried out through studies, research, analysis of scientific articles, books, journals or magazines and electronic sources related to collaborative learning-based aqidah akhlak learning . The data is then analyzed descriptively. Results from review library research shows that collaborative learning is an approach that emphasizes cooperation between students in groups to achieve common learning goals. Collaborative learning strategies in Islamic religious education are approaches that prioritize interaction and cooperation between students to achieve a deeper and more holistic understanding of the teaching material. Well-designed learning will make it easy to overcome behavior in students. The application of collaborative learning not only improves students' understanding of the concept of aqidah and akhlak, but also strengthens their social skills. The importance of social interaction, student involvement actively in the learning process, discussing, and working together in solving case studies of the concept of aqidah and akhlak. By implementing the method, it can be an effective strategy in improving student cooperation and students are better able to understand the material of aqidah and akhlak in depth and apply Islamic values in everyday life and can be applied more widely in Educational context religion Islam.

This study aims to describe and analyze the effectiveness of E-Ticket services for users of fuel transportation crossing services at Kayangan port. The method used in this study is qualitative descriptive. Data collection techniques are carried out through interviews with informants who are considered to have the potential to provide information related to the problem being studied, also through observation and documentation. Effectiveness is the main element in achieving goals or targets that have been determined in any organization, activity, or program. It is called effective if the goals or targets are achieved according to what has been set. Efforts to evaluate the running of an organization can be done through the concept of effectiveness. In this case, effectiveness is the achievement of organizational goals through the efficient use of available resources, in terms of input, process, and output. This study describes the effectiveness of E-Ticket services for users of fuel transportation crossing services at Kayangan port which includes 3 focuses, namely the Source Approach, Process Approach, and Target Approach.