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Micro, Small, and Medium Enterprises (MSMEs) face significant challenges in financial management, particularly related to transparency and reliability of transaction tracking, which hinders their access to formal financing. This study aims to synthesize scientific evidence regarding the application of blockchain technology in improving the tracking and transparency of financial transactions in MSMEs. Using a Systematic Literature Review (SLR) or Wide Research approach with the PICOS framework, ten (10) relevant primary studies (original research papers) were identified, selected, and analyzed. The synthesis results show that blockchain significantly improves transparency, data security, and cost efficiency in tracking MSME transactions, and has great potential in increasing access to financing through a more credible credit scoring system. However, the main challenges lie in the high initial implementation costs and the need for digital literacy. This study provides a clear roadmap for researchers, policymakers, and practitioners to optimize the adoption of blockchain technology in the MSME sector.

Increasingly complex environmental problems, including pollution, ecosystem degradation, and climate change, demand greater awareness and active participation from all sectors of society, particularly students as agents of change. A clean and green campus environment is essential for supporting comfort, health, and the sustainability of academic activities. As centers of education and innovation, universities hold a strategic responsibility to cultivate environmental awareness through the implementation of the green campus concept. This study aims to examine the level of student awareness regarding campus cleanliness and greening based on findings from previous research. The method employed is a literature review, analyzing various relevant sources such as scientific journal articles, academic books, and policy documents related to sustainable campus management. The analysis was conducted using a descriptive qualitative approach to identify recurring patterns, prevailing trends, and key factors influencing students’ environmental awareness and behavior. The results indicate that student awareness levels generally fall within the fair to good category. Students with higher environmental awareness tend to participate more actively in maintaining cleanliness and supporting campus greening initiatives. However, the development of environmentally responsible behavior is strongly influenced by adequate facilities, supportive institutional policies, and a sustainability-oriented campus culture. Therefore, strengthening the role of higher education institutions through comprehensive environmental policies and structured sustainability programs is crucial to fostering clean, green, and sustainable campuses.

This study was motivated by the low levels of student motivation and cognitive learning outcomes in the Islamic Education (PAI) subject at SMK Pasundan 1 and SMK Bunga Persada Cianjur. The phenomenon was identified through preliminary observations showing that 45% of students scored below the Minimum Mastery Criteria (KKM) and demonstrated low engagement during the learning process. The school’s efforts to improve student motivation and learning outcomes have not been optimal, as teaching methods and media are still largely limited to conventional approaches. Therefore, innovation in learning through the use of technology-based interactive multimedia such as Google Classroom, YouTube, and Quizizz is needed to create more engaging and effective learning experiences. The objectives of this study were to identify: (1) the implementation of Google Classroom, YouTube, and Quizizz multimedia in PAI learning; (2) students’ learning motivation; (3) students’ cognitive learning outcomes; (4) the influence of multimedia implementation on students’ learning motivation; (5) the influence of multimedia implementation on students’ cognitive learning outcomes; and (6-8) the qualitative findings that expand and deepen the quantitative results regarding multimedia implementation, learning motivation, and cognitive learning outcomes at SMK Pasundan 1 and SMK Bunga Persada Cianjur. This research employed a Mixed Methods approach using a sequential explanatory design, combining quantitative and qualitative methods in sequence. Data were collected through questionnaires, interviews, observations, and document analysis.

This study aims to evaluate the implementation of Sidoarjo Regent Regulation Number 69 of 2017 concerning the Civil Servant Code of Ethics in the Family Planning Sector at the Sidoarjo Regency Women's Empowerment, Child Protection, and Family Planning Office. A qualitative approach with a case study was used to explore the implementation of the policy through interviews, observation, and documentation. The analysis was conducted using William Dunn's six policy evaluation indicators, namely effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The results show that the policy has provided clear behavioral guidelines and is applied evenly in the work environment. However, the effectiveness and efficiency of implementation are not optimal due to disciplinary violations, weak supervision, and unstructured communication between superiors. The aspects of adequacy and accuracy are considered relevant to the needs of the organization, but have not been able to fully overcome obstacles such as high workloads and low internalization of ethical values ​​among employees. In general, this policy contributes to shaping the professionalism of civil servants, but still requires strengthening through continuous supervision and more systematic coaching. The originality of the study lies in the use of Dunn's evaluation model in the context of the implementation of the civil servant code of ethics at the regional level, as well as identifying gaps between normative policies and field practices. These findings confirm that the success of a code of ethics depends heavily on organizational communication, work culture, and consistency of oversight.

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

The objective of this study is to formulate new propositions on school management based on the findings obtained from the two schools under investigation, namely: (1) school planning in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; (2) the implementation of school management in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek; and (3) school supervision in improving teacher performance at State Islamic Senior High School 1 Trenggalek and State Senior High School 1 Trenggalek. This research employed a case study approach with a qualitative research design. The researcher’s presence in the schools served as the primary instrument, supported by non-human instruments as complementary tools. Data sources consisted of primary data in the form of words and actions observed from principals, vice principals, teachers, and administrative staff, as well as secondary data in the form of school documents. Data collection techniques included in-depth interviews, participant observation, and documentation. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which comprises data condensation, data display, and conclusion drawing. The data analysis techniques applied were (1) single-case analysis conducted separately in each school and (2) cross-case analysis conducted by comparing and synthesizing data across cases. The research findings indicate that: (1) school planning to improve teacher performance carried out by principals included (a) adherence to the school’s vision, mission, and objectives; (b) consideration of the results of the School Self-Evaluation (EDS) through SWOT analysis to enhance teacher performance; and (c) the formulation of school activity plans collaboratively with the school committee; (2) the implementation of school management to improve teacher performance by principals involved (a) mobilizing and motivating all members of the school community and utilizing all available school resources; (b) controlling and supervising the implementation of school activities; (c) securing support for school activities from parents/guardians, the school committee, and the community; (d) fulfilling teachers’ needs; (e) proportional distribution of tasks and clear job descriptions aligned with teachers’ competencies; (f) enhancement of teacher competencies; and (g) fostering a culture of mutual cooperation, care, and respect among school members to improve teacher performance.

The agricultural sector is a vital pillar in maintaining food security and enhancing the livelihoods of rural communities. In an effort to improve agricultural productivity, the Government of Lamongan Regency, through the Food Security and Agriculture Agency (DKPP), has implemented the Agricultural Facilities and Infrastructure Provision and Development Program. This program is designed to strengthen agricultural production capacity by supporting the availability of farming machinery, improving irrigation networks, and developing farm access roads. Despite its strategic importance, the program’s implementation continues to encounter various obstacles, including constrained budget availability, unequal distribution of agricultural facilities, reliance on rain-fed irrigation systems, substandard farm road infrastructure, and limited intensity of agricultural extension services. This research aims to examine the implementation of the Agricultural Facilities and Infrastructure Provision and Development Program in Sukodadi Village, Sukodadi District, Lamongan Regency. The study adopts a qualitative descriptive approach, utilizing data collected through in-depth interviews, direct field observations, and document review. Analysis is conducted using the Van Meter and Van Horn policy implementation framework, which emphasizes six key variables: policy standards and objectives, resource adequacy, characteristics of implementing organizations, inter-organizational communication, implementer disposition, and social, economic, and political conditions. The results reveal that although policy standards and objectives are well defined, program execution remains suboptimal due to limited resources and insufficient institutional support at the operational level. Consequently, stronger coordination among implementing actors and improved resource optimization are necessary to achieve more effective and sustainable agricultural development outcomes.  

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

This study addresses the problem of how the implementation of HOTS-based Android gamification influences the higher-order thinking skills of students with ADHD, a group that often faces challenges in traditional learning environments. A quantitative experimental research design was applied, involving 26 students with ADHD from four special needs schools (SLBs) in West Kalimantan. The intervention included HOTS-oriented Android gamified learning, and students' performance was measured using pre-tests and post-tests based on HOTS-level questions. The average pre-test score was 23.72, while the post-test score increased to 53.21. A paired sample t-test showed a significant improvement (t = 8.688 > t_table = 1.708, at a 5% significance level). However, only 57.69% of students met the minimum mastery criteria (KKM = 67), indicating that 15 out of 26 students achieved the expected learning standard. The implementation of HOTS-based Android gamification significantly improved the higher-order thinking skills of students with ADHD. Nonetheless, the overall results, based on average scores and classical completeness, indicate that many students still did not reach the expected level of mastery. Further enhancements in instructional design may be necessary to optimize outcomes for this group of learners.

This study evaluates the implementation of the Job Analysis (Anjab) policy at the Provincial General Elections Commission (KPU) of East Java using William N. Dunn’s policy evaluation model. The purpose of this research is to assess the extent to which the Anjab policy has been effective, efficient, adequate, equitable, responsive, and appropriate in supporting human resource management within the Provincial KPU. This study employs a descriptive qualitative approach, with data collected through interviews with personnel in the Subdivision of Personnel, observations, and document analysis of relevant regulations and internal documents. The evaluation shows that the implementation of Anjab within the KPU has not been optimal, as the Anjab documents have not been updated regularly, the job map remains generic and nationally standardized, there is no dedicated team responsible for Anjab management, and personnel’s understanding of Anjab remains limited. These conditions result in discrepancies between job descriptions and actual tasks performed, disproportionate task distribution, and low utilization of Anjab in human resource structuring. Consequently, the policy has not been fully effective, efficient, responsive, or well-targeted. Key recommendations include establishing an Anjab implementation team, providing technical training, developing an institution-specific job map, and conducting regular document updates

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation.                 The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.

This paper aims to describe the implementation and development of the Merdeka Curriculum at SD IT Permata Hati Entrop, an Integrated Islamic Elementary School. As an educational institution with a vision of integrating general knowledge with Islamic values, SD IT Permata Hati adapts the national curriculum to create learning that is more flexible, focused on essential content, and character-based. This curriculum is developed to optimize students’ potential holistically, encompassing cognitive, affective, and psychomotor aspects through the strengthening of the Pancasila Student Profile.The main focus of curriculum development at this school consists of three pillars: innovative intracurricular learning, the Project for Strengthening the Pancasila Student Profile (P5), and extracurricular activities that support students’ interests and talents. In its implementation, the school applies active learning methods such as Problem-Based Learning (PBL) and contextual learning linked to daily life and Islamic principles. The evaluation process is conducted through formative and summative assessments that are humanistic and reflective in nature. The outcomes of this development are expected to equip students with 21st-century skills and strong religious character in accordance with the demands of the times.

Guidance and counseling constitute a crucial element in the educational structure of elementary schools, functioning to support students’ holistic development, including academic, social, emotional, and personal aspects. As students at this level are in the early stages of development, they require systematic guidance to actively adapt to the school educational context while optimizing the development of their potential to an optimal level. This study aims to examine the variety of guidance and counseling services in elementary schools and their role in addressing students’ problems through a literature review of relevant scientific sources, including national and international journals as well as reference books published after 2020. The results indicate that the implementation of guidance and counseling at the elementary school level encompasses various forms of services, such as orientation to the school environment, information services, placement and referral guidance, group guidance activities, individual and group counseling services, consultation, and mediation efforts. These services contribute to helping students overcome learning difficulties, behavioral problems, social adjustment issues, and personality development. However, their implementation still faces several challenges, including a shortage of professional personnel and teachers’ limited understanding of guidance and counseling. Therefore, it is essential to strengthen guidance and counseling programs in elementary schools in a well-planned and sustainable manner.

The utilization of biopore infiltration holes has become one of the simple and effective innovations in environmental management and soil resource conservation, with great potential to support a healthy environment. This community service activity aims to enhance farmers' understanding of the use of biopore infiltration holes as an effort for soil and water conservation as well as sustainable organic waste management. The outreach was conducted on September 7, 2024, at the Kesambi Village Hall, Pucuk District, Lamongan Regency, targeting 12 members of the farmer group. The implementation method of the activity included preparation stages, conducting a pretest, delivering material along with interactive discussions, and concluding with a posttest as an evaluation of the participants' understanding improvement. The results of the activity indicate an increase in the average knowledge score of participants from 81.25 in the pretest to 97.92 in the posttest. This demonstrates that the socialization method applied was effective in enhancing farmers' understanding of the functions, production techniques, and benefits of biopores. This activity is expected to encourage the independent implementation of biopores by farmer groups, both at the household and agricultural levels, as part of environmentally friendly and sustainable land management practices.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

This study aims to evaluate the effectiveness of the Structural Analytic Synthetic (SAS) method in enhancing the early reading skills of first-grade students in Catholic Religious Education at SD YPPK Yohanes Paulus II Obaa, Mappi Regency, South Papua Province. The study employed a Classroom Action Research approach using a cyclical model comprising the stages of planning, implementation, observation, and reflection, conducted over two cycles. The research subjects consisted of 25 students, and data were collected through reading tests, classroom observations, and documentation. The results indicated a significant improvement in students’ early reading skills, with learning mastery increasing from 61% in the first cycle to 100% in the second cycle. This success was associated with the implementation of the SAS method through structured learning stages, progressing from sentences to words, syllables, and letters, accompanied by the use of varied media and intensive teacher guidance. In addition to improving reading skills, the SAS method was also found to enhance students’ interest, participation, and learning motivation. Therefore, the SAS method is recommended as an effective strategy for teaching early reading to young elementary school students, particularly within the context of Catholic Religious Education.

Violence against children remains a serious violation of human rights that continues to occur in various social environments, including religious-based educational institutions such as Islamic boarding schools, where children are in a highly vulnerable position both physically and psychologically. One case that drew public attention occurred at the Pesona Al-Qur’an Islamic Boarding School in Pesawaran Regency, which was resolved through a restorative justice approach without proceeding to court. This study aims to examine the mechanism of law enforcement against perpetrators of child abuse at the institution and to analyze the factors hindering the implementation of restorative justice in such cases. Using a normative-empirical research method, this study analyzes applicable laws and regulations supported by field data obtained through interviews, observations, and documentation. The results show that law enforcement was carried out through an investigation by the Pesawaran Resort Police, followed by the termination of prosecution by the Pesawaran District Prosecutor’s Office based on Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice. Case resolution was conducted through mediation involving the perpetrator, the victim, and their families, facilitated by law enforcement officers, resulting in an agreement in the form of an apology and compensation to the victim. However, the implementation of restorative justice still faces several obstacles, including limited public understanding, concerns about the loss of deterrent effects, power imbalances between victims and perpetrators, potential pressure on victims to accept reconciliation, and weak supervision of post-mediation agreements; therefore, strengthening oversight, improving the understanding of law enforcement officers and the community, and optimizing the role of child protection institutions are essential to ensure that restorative justice truly prioritizes the best interests of the child and provides substantive justice.

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest