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Poverty remains a central issue in regional development, particularly in areas with pronounced economic disparities such as South Sumatra Province. This study aims to examine the effect of Gross Regional Domestic Product (GRDP) on the poverty rate across regencies and cities in South Sumatra during the period 2020–2024. A quantitative research approach was employed using panel data regression analysis, supported by descriptive statistics and classical assumption tests. The empirical findings indicate that GRDP has a negative and statistically significant effect on poverty, suggesting that an increase in regional economic capacity contributes to reducing poverty levels. However, the relatively small coefficient signifies that economic growth has not been fully inclusive and is influenced by the structural characteristics of each region. The Fixed Effect Model was identified as the most appropriate specification, highlighting the existence of heterogeneity across districts that shapes the relationship between GRDP and poverty. These results underscore the need for development strategies that not only promote economic growth but also ensure an equitable distribution of its benefits through the reinforcement of labor-intensive sectors, enhancement of human capital, and strengthening of local economic structures. The study provides valuable insights for regional policymakers in designing more effective and sustainable poverty alleviation strategies.

The aim of Community Service Activities is to implement one of the Tri Darmas of Higher Education. Apart from that, it is hoped that with community service, the existence of universities can make a major contribution to the development and application of science to society. The methods used in this Community Service are expository, namely conveying material verbally and inquiry, namely learning that emphasizes critical and analytical thinking processes related to financial management skills, namely Strengthening Financial Governance for MSME Funding (Practical and Innovative Approach) in Kp. Ciwindu Village Ciwarna District. Mancak, Serang Regency. The results of community service obtained are increasing knowledge regarding the management of preparing financial reports and funding for MSMEs located at Kp. Ciwindu, Ciwarna Village, Kec. Mancak, Serang Regency, Banten Province. It is hoped that this training for the community will be able to prepare financial reports practically and increase financial literacy in the village environment.

This study aims to analyze the effectiveness of Maxim online motorcycle taxi services for students of MAN 4 Pekanbaru City in meeting their daily mobility needs. The location of MAN 4 Pekanbaru City on Jalan Yos Sudarso, one of the routes with a fairly high intensity of large vehicle activity, demands the availability of transportation services that can provide certainty of time, comfort, and safety for students. In this context, the existence of online motorcycle taxis is a relevant transportation alternative in today's digital era. This study uses a descriptive qualitative approach with the aim of describing in depth the experiences, perceptions, and assessments of students' assessments of the quality of Maxim online motorcycle taxi services. Data collection techniques were carried out through interviews with several students of MAN 4 Pekanbaru City who actively use the service in their daily activities, especially for going to and from school. The results of the study indicate that Maxim online motorcycle taxi services are considered quite effective in supporting student mobility, especially in terms of ease of access, time efficiency, and relatively affordable costs compared to other modes of transportation. In addition, the use of digital-based applications provides ease in ordering and transparency of fares. However, the aspects of safety and comfort remain a primary concern for students. Therefore, it is recommended that students use official online motorcycle taxi (ojek) applications to minimize the risk of fraud and other undesirable incidents. Overall, the Maxim online motorcycle taxi service serves as a transportation solution that supports students' mobility needs in urban environments.

Marriage agreements frequently give rise to juridical issues when intersecting with inheritance law, particularly within the context of second marriages. This study is based on an inheritance dispute examined in the Palangka Raya District Court Decision Number 21/Pdt.G/2022/PN.Plk, wherein the second wife argued the existence of a marriage agreement to annul the inheritance rights of children from the previous marriage. Using a normative juridical method with statutory and case approaches, this research evaluates the agreement’s validity against formal registration requirements and freedom of contract limitations. The findings indicate that the marriage agreement invoked by the defendant was declared invalid and lacked binding legal force due to noncompliance with the formal registration requirements under Article 29 of the Marriage Law and the inclusion of clauses contrary to inheritance provisions in the Civil Code, particularly concerning the rights of children as lawful heirs. Consequently, the disputed property was classified as marital property to be distributed among all heirs in accordance with applicable law. This study affirms that freedom of contract in marriage agreements is limited and cannot override legal protection of legitimate heirs.

 Islamic boarding schools (pesantren) play a strategic role in shaping the character, morality, and spirituality of the Indonesian nation as traditional Islamic educational institutions that have long contributed to social and religious life. Although their existence has been legally recognized through Law Number 18 of 2019 on Pesantren, the integration of Pancasila values into pesantren curricula continues to face several challenges, particularly in aligning these values with the provisions of the National Education System Law (UU Sisdiknas). This study aims to analyze the legal standing of pesantren within the national education system, identify opportunities and obstacles in implementing Pancasila Education in pesantren environments, and formulate policy recommendations that strengthen the internalization of national values. Using a normative juridical approach, this research examines national education regulations and religious education frameworks to understand the role of pesantren in supporting national development based on Pancasila. The findings of this study are expected to serve as a reference for the government, education stakeholders, and pesantren administrators in optimizing the role of pesantren as centers of character and civic development, as well as enhancing public understanding of the importance of harmonizing religious education with national civic education.

The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data were gathered through questionnaires administered to MSME actors across Karanganyar Regency. The kind of information employed in this investigation was categorized as primary data. Analytical results indicated that the implementation of e-filing does not produce a notable effect simultaneously on MSME taxpayer compliance in Karanganyar Regency. Further outcomes revealed that digital literacy also shows no significant simultaneous impact on MSME taxpayer compliance in Karanganyar Regency. Findings from the F-test demonstrated an insignificant influence of combined e-filing implementation and digital literacy on MSME taxpayer compliance in Karanganyar Regency. The calculation provided an R² value of 0.002, equivalent to 2%, signifying that only a minimal effect is contributed by the implementation of e-filing and digital literacy toward MSME taxpayer compliance in Karanganyar Regency

Accreditation is the recognition of the quality of hospital services after an assessment has been conducted to determine whether the hospital has met accreditation standards approved by the government. Every note in the medical record must clearly identify the professional care provider (PPA), including the full name and signature, as well as the date and time of writing. The purpose of this study was to determine how the PPA's identity is filled in in medical records based on accreditation standards at Haji General Hospital, Medan. The research method used was qualitative research, with data collection techniques using in-depth interviews and observation. Six informants participated, including doctors, nurses, and medical records officers. The results showed that despite the existence of Standard Operating Procedures (SOPs) for filling in the PPA's identity, incomplete medical records were still found, such as only including a signature without a clear name and an omitted date and time. Incomplete files were returned to the relevant unit for correction. The main obstacle faced was the PPA's limited working time to complete the medical record files. In conclusion, the PPA's identity is not fully compliant with existing SOPs. Therefore, regular monitoring and evaluation, along with training for all PPAs, are needed to ensure optimal completeness of medical record documentation.

Minimalist style, as one of the major streams of modern design, has developed rapidly and influenced various aspects of life, including furniture design in Aceh. Along with the increasing dominance of minimalism, the existence of traditional Acehnese ornamentation has declined in application and tends to stagnate through repetitive use of similar motifs. This study aims to integrate the aesthetic and symbolic values of Acehnese ornamentation into minimalist furniture design through a contextual design approach based on local wisdom. The research applies the Design Thinking method, encompassing stages of contextual exploration, formulation of aesthetic concepts, visual experimentation, and critical reflection. Visual experiments were carried out through manual sketches and digital reproduction using SketchUp, CorelDRAW X7, and Gopain. The study produced two furniture designs a document cabinet and an office desk which combine Acehnese ornaments derived from the tomb complex of Raja Jalil in Lam Lagang and the traditional house of Teungku Chik Awee Geutah in Bireuen. The findings reveal that integrating Acehnese ornamentation into minimalist design can create harmony between tradition and modernity without losing philosophical depth or local identity. The study highlights the significance of a contextual design approach as an innovative strategy for cultural preservation through contemporary furniture creation.

Implementation Artificial Intelligence as a supporting model for e-learning still faces several challenges. This is due to several aspects, such as concerns about loss spiritual touch, low digital literacy educators, limited technological infrastructure in educational institutions, and so on. On the other hand, the interaction that occurs between students and teachers is an emotional and moral dimension that occurs. The purpose study is to analyze the use AI as supporting model for e-learning in Islamic education. In this study, the method used is descriptive qualitative research. The findings study are (1) Views Islamic education practitioners on Artificial Intelligence, one which is that the existence Artificial Intelligence is not absolute replacement between students and teachers. However, Artificial Intelligence is considered means or tool in understanding learning; (2) The results  analysis explain that several AI (Artificial Intelligence) in e-learning in Islamic education have been present in several forms, including increasing access and inclusivity, translating and understanding classical manuscripts, analyzing learning and automatic assessment, material recommendation systems and learning personalization, as well Chatbots and virtual learning assistants; (3) Concept Islamic education is not only oriented towards the transfer knowledge (ta'lim), but also the formation of morals and spirituality (tarbiyah and ta'dib).

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.

This research explores the uniqueness and philosophy of the Bukit Rhema Chicken Church in Magelang, Central Java, which has an iconic pigeon-shaped architecture. Based on a qualitative method with a descriptive-analytical approach, this study identifies the main functions of the Rhema Hill Church, its architectural design background, and its impact on the economic, cultural, and spiritual life of the surrounding community. The church was designed as a universal house of prayer that symbolizes peace and hope. Apart from being a place of worship, the Chicken Church also functions as a tourist destination, rehabilitation center, and symbol of tolerance between religious communities. Its impact includes improving the local economy through tourism, interfaith cultural integration, and strengthening the spiritual life of local communities. The results of this study reveal how the symbolism and design of the Bukit Rhema Church are able to create harmony between religious, educational, and tourism functions. These findings show that the existence of the Chicken Church is not only aesthetically valuable, but also plays an important role in strengthening local identity as well as encouraging sustainable social collaboration. In addition, the existence of educational facilities and a reflection room in the building also provides a more immersive spiritual experience for visitors, so that the Bukit Rhema Church becomes an inclusive space for various groups.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

The sport of archery requires an accurate and fair classification system of athletes according to international standards. This community service research aims to introduce and implement the ArchiClass application as a technology-based innovation for athlete classification, as well as improve the understanding of the archery community at Al Ayyubi Archery Club Boyolali regarding sports with disabilities. This activity involved 50 athletes and 6 coaches. The methods used include socialization, application demonstration, simulation, and evaluation of participant responses. The results showed that participants gained a better understanding of the importance of fair and technology-based classification. Participants gain practical experience using ArchiClass, while coaches and parents gain new insights into archery. In addition, the implementation of this application encourages the creation of a more transparent and consistent classification process. The final evaluation showed that the majority of participants felt helped by the existence of the application and expressed readiness to implement it in training activities and competitions. This program successfully introduced ArchiClass as an effective tool and increased community awareness and understanding of disability sports.

Repurchase intention represents a tangible form of consumer satisfaction toward a product or service offered by a brand, which fosters a desire among consumers to make repeat purchases of the same brand. Several factors influence repurchase intention, including brand trust, brand image, and electronic word of mouth (e-WOM). The existence of repurchase intention has significant implications for various industries, particularly the food and beverage (F&B) sector. One of the most recognized F&B franchises in Indonesia is the international brand Pizza Hut. This study aims to analyze the influence of brand trust, brand image, and e-WOM on repurchase intention among consumers of the international Pizza Hut franchise in Denpasar City. The research was conducted on consumers of the international Pizza Hut franchise in Denpasar, with a total of 100 respondents selected using purposive sampling. Data were collected through the distribution of offline questionnaires. The data analysis techniques employed in this study include multiple linear regression, as well as descriptive and inferential analyses using SPSS software. The findings indicate that brand trust, brand image, and e-WOM have a positive and significant effect on repurchase intention. Based on these findings, it is recommended that the international Pizza Hut franchise consider the aspects of brand trust, brand image, and e-WOM as key strategies to enhance consumers’ repurchase intention.

This research was conducted at Malahayu 03 Elementary School, Brebes Regency. The objectives of this research are (1) To describe the impact of bullying on students' social interactions (2) To describe the factors that influence students' social interactions after experiencing bullying. This type of research uses Qualitative research using interview and Documentation techniques. Based on the results of research conducted through interviews, observations, and documentation at Malahayu 03 Elementary School, it can be concluded that bullying has a significant impact on students' social interactions, especially for victims. These impacts can be seen in the following aspects: (1) Emotional and psychological: Students who are victims of bullying show symptoms such as feelings of worthlessness, prolonged sadness, fear of expressing opinions, and experiencing pressure to be accepted by the group. (2) Decreased social interaction: Victims tend to be alone, avoid group activities, and withdraw from the social environment of the class. (3) Decrease in academic achievement: It was found that victims of bullying experienced a decline in academic grades and difficulty concentrating while studying, as a result of the mental pressure they experienced. (4) School environment: The existence of a culture of seniority and the lack of serious handling by the school towards perpetrators of bullying causes victims to feel increasingly unsafe.

The Basiacuong tradition is one of the oral cultural heritages of the Kampar (Ocu) people in Riau, which is rich in philosophical, ethical, and religious values. This study aims to analyze the expressions in the Ocu language that appear in Basiacuong practices using an ethnolinguistic approach. The research data were obtained through audiovisual observations of Basiacuong videos published in digital media, then transcribed and translated into Indonesian. The analysis was carried out using the interactive model of Miles and Huberman (1994) through three stages: data reduction, data presentation, and drawing conclusions. The results of the study indicate the existence of eight main utterances that include proverbs, traditional pantun, advice, religious expressions, and social and philosophical expressions. These utterances function to instill moral values, strengthen social ethics, entertain, and legitimize customs through Islamic teachings. This study confirms that the Basiacuong tradition is not merely an oral performance, but a means of inheriting cultural identity and an educational medium that remains relevant in maintaining social harmony in the Kampar community.

The phenomena of stigmata and divine apparitions represent profound religious experiences that demonstrate the dynamic relationship between faith, body, and consciousness. Through a phenomenological-theological approach and literature review, this study examines how these extraordinary events reflect the spiritual and psychological dimensions of faith. The results demonstrate that stigmata and apparitions are not simply supernatural phenomena, but existential encounters that express human participation in the suffering and presence of Christ. Phenomenological reflection affirms that faith is lived through bodily awareness, not merely understood conceptually. This study emphasizes the importance of discernment and theological interpretation of the church so that extreme religious experiences deepen authentic spirituality, rather than giving rise to superstition. Understanding stigmata and apparitions as transcendental experiences that transcend worldly limitations requires an openness to assess these phenomena in light of the doctrines of Christian faith. Furthermore, this study explores how these experiences contribute to the development of personal and church community spirituality and open up space for deeper reflection on the human relationship with God. Ultimately, this study bridges phenomenology and theology, demonstrating that divine experiences enrich the Christian understanding of the incarnation, suffering, and grace of God present in human existence.

Motojiro Kajii was a Japanese writer from the early Showa period, born in 1901, who left behind twenty-three great short stories and several other unfinished works, which are always closely related to fundamental questions about life and death, as well as the existence of darkness. Many of Kajii's works contain ironic meanings. Therefore, through a study of irony by Soren Kierkegaard, we describe Motojiro Kajii's thoughts as conveyed in his short story entitled “Sakura ki no shita ni wa”. This research is qualitative research using descriptive research methods. This study will analyse data that shows the explicit or implicit meaning of Soren Kierkegaard's Concept of Irony contained in “Sakura ki no shita ni wa”. The results of the study show that Kierkegaard's concept of irony appears in the short story, such as the negation of the beauty of the cherry blossom tree, but on the other hand, that beauty evokes feelings of restlessness, emptiness and gloom. Beauty does not always bring peace, but rather makes humans aware of transience and the dark side hidden behind something that appears beautiful. Beauty and death are inseparable, and it is thanks to this that beauty is created in life.

The moral crisis and low religious understanding among the younger generation pose serious challenges in shaping students' character in accordance with Islamic teachings. This phenomenon is increasingly exacerbated by the rapid flow of globalization and technological developments that are not always in line with the principles of Islamic law. In this context, the existence of Madrasah Diniyah (Islamic Madrasah) is a strategic solution to equip students with a deep understanding of religion while simultaneously forming a strong Islamic personality (syakhsiyah Islamiyyah). This study aims to determine the role of Madrasah Diniyah in improving mastery of Islamic religious knowledge and shaping Islamic character in students. The study used a descriptive qualitative approach with the aim of systematically describing the learning process and its impact on student development. Data were collected through observation, in-depth interviews with teachers and students, and analysis of learning documents. The results show that Madrasah Diniyah plays a significant role in improving mastery of Islamic religious knowledge through structured learning that includes the Qur'an, aqidah, fiqh, and morals. This material not only broadens students' religious knowledge but also instills the values of faith, worship, and noble morals that serve as the foundation for daily behavior. This success is supported by teachers who possess strong scientific and pedagogical competence, varied learning methods, and harmonious relationships between teachers, students, and parents. Furthermore, a conducive madrasah environment helps strengthen the internalization of Islamic values. Thus, Madrasah Diniyah serves as a vital partner in the Islamic education system, particularly in instilling an Islamic personality from an early age, thus fortifying the younger generation against the negative influences of globalization and shaping a generation of faith, knowledge, and noble morals.

This research is motivated by the importance of business licensing in the trade of goods and services sector as an instrument of legality, supervision, and legal protection; however, its implementation still faces gaps between normative regulations and practices in the field. The purpose of this study is to analyze the level of business actors’ compliance with licensing obligations, identify obstacles in the implementation of risk-based licensing policies, and evaluate their impact on compliance. The method used is library research with a normative juridical approach, through an examination of primary legal materials in the form of laws and related regulations, as well as secondary and tertiary legal materials from scientific literature. The results show that the effectiveness of risk-based licensing policies has not been optimally achieved due to low legal literacy, limited digital understanding, and the perception that licenses are merely a formality, causing many business actors to neglect administrative obligations. This condition illustrates the existence of a gap between regulatory objectives and implementation practices. These findings emphasize the need for procedural simplification, intensified socialization, and strengthened technical assistance so that licensing policies become more responsive to the needs of business actors, while simultaneously encouraging compliance and enhancing national economic competitiveness.