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This study ais to formulate development strategies for Yoga Barbershop in Palaran, East Kalimantan, using SWOT analysis and the Quantitative Strategic Planning Matrix (QSPM). SWOT analysis is utilized to assess internal and external factors,combned with QSPM to determine priority strategies. The study reveals that Yoga Barbershop’s strengths nclude customer loyalty, a strategic location, modern haircut styles,and ownership of the business premises, which reduces operational costs.However, identified weaknesses consist of limited service facilities, inflexible operating hours, restricted space, noise issues, and insufficient staff. Meanwhile, opportunities for Yoga Barbershop include opening new braches and recruiting additional employees. Threats arise from similiar business competitors and changes in hairstyle trends. Based on the findings, Yoga Barbershop’s IE matrix places the business in quadrant V, with a total IFE score of 2,72 and an EFE score of 2,71, indicating a stable position that requires stability strategies. The recommended strategy is the weakness-opportunity (WO) approach. Priority strategic recommendations, in order of importance, are opening a new branch, training new staff, and increasing the flexibility of operational hours.

This study aims to analyze religious moderation from the perspective of Pope Francis' synodality. The researcher will use Pope Francis' framework on synodality to explore the paradigm of religious moderation in Indonesia and reveal its relevance to the socio-religious dimension of Indonesian society. Through the idea of ​​synodality, Pope Francis offers a more inclusive way of living the faith. Researchers will utilize qualitative methods with a descriptive-analytical approach. Research on this theme will be carried out first by dissecting the conceptual study of religious moderation and explaining the essence of synodality then offering a conception of religion inclusively as a path towards religious moderation. From this study, researchers found that religious moderation can be applied in society if religious people also participate actively in developing creative, innovative, and transformative new ways. In this context, every religion needs to be given the opportunity to reveal its characteristics in diversity.

This research aims to examine the effect of the Fraud Hexagon dimensions on fraudulent financial reporting (FFR) in the banking sector in Indonesia, as well as analyze the moderating role of information technology (IT) adoption. Using a quantitative approach, this research using secondary data with purposive sampling technique to select 43 banks listed on the Indonesia Stock Exchange during the period 2020 to 2023. Financial reporting fraud is measured using the F-Score model, and the analysis technique used is PLS-SEM with WarpPLS 7.0 tools. The results showed that the opportunity (Ineffective Monitoring), and capability (CEO Change) had a positive effect in increasing the possibility of fraudulent financial reporting. Furthermore, IT adoption does not moderate the relationship between any of the Fraud Hexagon elements and FFR. These findings make an important contribution to the development of understanding of fraudulent financial reporting through fraud hexagon framework and technological approaches. The results of this research provide insights for banking regulators, auditors, and corporate policy makers in designing more effective fraud detection and prevention strategies.

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.

Buddhist education in the millennial era faces various internal and external challenges, especially in adapting to the character of the younger generation who are highly dependent on information technology but weak in filtering moral values. Buddhist educational institutions also still face structural problems such as limited human resources, lack of contextual strengthening of Dhamma values, and an institutional image that is not yet strong in society. This study uses a library research method with content analysis and hermeneutics techniques to explore the relevance of Buddhist teachings to the dynamics of modern education. In the context of the Merdeka Belajar policy, Buddhist education has a great opportunity to transform through a flexible learning approach, strengthening student character, integrating spiritual values, and improving education management. In addition, the implementation of Buddhist leadership principles such as the Dasa Raja Dhamma and meditation practices can be a distinctive force that distinguishes Buddhist schools from other institutions. This transformation requires the active role of teachers, principals, foundations, and Buddhist organizations to synergize in building meaningful and competitive education in the digital era.

Background: Bali Province is a tourist destination which makes Bali have the potential for drowning cases. It is very important to initiate first aid immediately so that the victim can avoid death or more severe disability. Therefore, knowledge regarding techniques for providing basic life support and handling drowning victims. Tourism actors in coastal areas have the first opportunity to help drowning victims. Objective: To determine the knowledge and skills of the community in providing first aid to drowning victims. Method: Lectures and discussions to explain knowledge and techniques in handling or providing first aid to drowning patients. The media used are leaflets and flipcharts. The targets for this community service are tourism actors, namely travel agent employees in the Mertasari Sanur beach area, totaling 50 employees. Results: Before being given education about handling drowning victims, 66.7% of participants had poor knowledge and only 33.3% of participants had good knowledge and 76.7% of participants had very good knowledge and 23.3% had good knowledge after learning about handling drowning victims. Conclusion: There was an increase in participants' knowledge and skills in providing first aid to drowning victims.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

Postponement of Debt Payment Obligations (PKPU) is a legal mechanism that provides an opportunity for creditors and debtors to submit a debt reschedule plan to avoid bankruptcy. In the PKPU process, creditors have a role in determining the success of the agreement. In this case, concurrent creditors are more advantaged, because their position can be equal to that of separatist creditors who have collateral. This study examines how the existence of concurrent creditor sovereignty in the agreement process through PKPU, and to what extent the regulations regarding concurrent creditors and their rights are benefited in the cassation decision, especially in the Supreme Court Decision Number 751 K /Pdt.Sus-Pailit/2024. This research is a normative legal research, with prescriptive legal approach and conceptual approach. The types of data used include primary and secondary legal materials, which are collected through literature studies. The legal material analysis technique uses the syllogism and interpretation methods. The results of the analysis, this study identifies how the protection of concurrent creditor sovereignty in peace through PKPU. And how the Supreme Court Decision in Decision No. 751 K/Pdt.Sus-Pailit/2024 pays more attention to concurrent creditors. In this discussion, shows how the regulations and legal protection of concurrent creditors, while discussing the Supreme Court Decision No. 751 K/Pdt.Sus-Pailit/2024 which gave rise to polemics in the interpretation of the provisions of Article 281 paragraph 1. However, it is likely to reflect the judiciary in considering all creditors and debtors, to achieve equal justice for all parties.

Science continues to advance over time. This development has led to the birth of various new technologies that mark the progress of the times. Currently, technology has entered the digital era, where almost all areas of life are beginning to utilize these advances to increase work efficiency and effectiveness. In Indonesia, digital transformation has also penetrated various sectors, including education. This change presents a significant opportunity for the world of education to expand access, improve the quality of learning, and encourage innovation in teaching methods. As an entity closely linked to human culture and civilization, education has undergone significant changes in the era of globalization. The use of digital technologies, such as online learning, learning management systems (LMS), and interactive media, has become an integral part of the educational process. This not only facilitates the delivery of material but also opens up more flexible and inclusive learning opportunities for various levels of society. However, behind these opportunities, challenges also arise, such as disparities in technology access, low digital literacy in some communities, and the need to adapt curricula and teaching methods to be relevant to current developments. Therefore, the success of educational transformation in the digital era depends not only on the availability of technology but also on the readiness of human resources, including educators and students, to optimize its use. Therefore, the development of digital science and technology has become a driving force for global educational change. Education is required to adapt quickly and accurately to produce a generation that is not only academically intelligent.

The business product discussed by the author is coconut chips. Coconut chips are products made from white, crispy and sweet coconut flesh and have a distinctive coconut smell. In general, this product is made from coconuts aged 7-8 months, consumed as snacks or dried foods. The purpose of making coconut chips is to be an alternative for the community as a snack product that has high nutritional value. In addition, it can increase the utilization of young coconuts and can be an alternative business opportunity so as to create new jobs. The stages used in the implementation of the coconut chip business program include preparation, market research and product formulation, as well as marketing strategies.

This study aims to analyze religious moderation from the perspective of Pope Francis' synodality. The researcher will use Pope Francis' framework on synodality to explore the paradigm of religious moderation in Indonesia and reveal its relevance to the socio-religious dimension of Indonesian society. Through the idea of ​​synodality, Pope Francis offers a more inclusive way of living the faith. Researchers will utilize qualitative methods with a descriptive-analytical approach. Research on this theme will be carried out first by dissecting the conceptual study of religious moderation and explaining the essence of synodality then offering a conception of religion inclusively as a path towards religious moderation. From this study, researchers found that religious moderation can be applied in society if religious people also participate actively in developing creative, innovative, and transformative new ways. In this context, every religion needs to be given the opportunity to reveal its characteristics in diversity.

This study aims to map the strengths, weaknesses, opportunities, and threats (SWOT) of each village within Awangpone Subdistrict to formulate a strategic model for enhancing the local economy in alignment with the Sustainable Development Goals (SDGs) 2030. Employing a qualitative field research design, the study integrates interdisciplinary, theological, and development economics approaches. Data were collected through questionnaires, interviews, direct observation, and documentation. The analysis follows Miles and Huberman’s interactive model, encompassing data reduction, data display, and conclusion drawing. The SWOT analysis reveals that the coordinates fall within Quadrant I, indicating that strengths outweigh weaknesses and opportunities surpass threats. Accordingly, the recommended strategy is the Strength-Opportunity (S-O) approach, which emphasizes leveraging internal strengths to capitalize on external opportunities. This strategy is deemed most effective for stimulating local economic growth and accelerating SDG achievement. Internal constraints identified include underutilized tourism potential and limited access to sharia-compliant financing mechanisms. External threats comprise weak partnership collaborations and limited foreign investment engagement. While several SDG targets—such as education and community participation—have shown promising progress, others remain underdeveloped, particularly in infrastructure development and equitable access to justice for rural populations. The findings underscore the importance of context-sensitive, multi-sectoral strategies that integrate local wisdom, theological values, and economic principles. The proposed strategic model offers a practical roadmap for village-level economic empowerment, contributing to inclusive and sustainable development. This research provides actionable insights for policymakers, development practitioners, and local stakeholders seeking to optimize village potential and foster resilience in rural economies.

This study delves into the philosophical and theological core of the concept of ownership in Islamic economics, a paradigm fundamentally distinct from capitalism and socialism. We uncover the essence of ownership as a divine trust, categorized into individual, public, and state domains. Our findings demonstrate how each type of ownership is governed by clear boundaries and rights, tightly integrated with social responsibility to achieve universal well-being and distributive justice. This study also examines the dynamic harmonization between private and public ownership, achieved through vital instruments like zakat, infaq, sadaqah, and productive waqf, as well as the crucial role of government in providing public goods. Despite facing significant challenges such as the dominance of the global capitalist economy and low sharia literacy, we highlight digitalization as a strategic opportunity to boost the efficiency, transparency, and inclusion of sharia finance. This opportunity holds substantial potential to strengthen the harmonization of ownership within the broader Islamic economic ecosystem. In short, a deep understanding of this Islamic concept of ownership is key to formulating more just and balanced economic policies and community development in today's rapidly evolving modern era.

The digitalization of the sharia economy in Indonesia presents a great opportunity to expand financial inclusion, accelerate the transaction process, and improve the efficiency of the economic system based on Islamic values. This study aims to examine the dynamics of opportunities and challenges for the digitalization of the sharia economy amidst the development of the digital economy. Using a qualitative descriptive approach and thematic analysis techniques, this study reveals that innovations such as sharia fintech, halal e-commerce, and sharia digital banking have significantly driven the progress of the sharia economy. However, challenges such as low digital literacy, infrastructure inequality, and weak sharia-specific regulations are still major obstacles. The results of this study emphasize the importance of increasing sharia digital literacy, synergy between stakeholders, strengthening regulations, and developing competent human resources to ensure that the digitalization of the sharia economy remains in line with the principles of maqashid sharia and can develop inclusively and sustainably in Indonesia.

Law enforcement against minor crimes committed by children and the elderly often causes public dissatisfaction because it is considered to not take into account the principles of justice and benefit. To answer this problem, the Supreme Court issued Supreme Court Regulation (Perma) Number 1 of 2024 concerning Guidelines for Adjudicating Criminal Cases Based on Restorative Justice. This study raises two main problems: (1) How is Perma Number 1 of 2024 applied to children and the elderly who commit minor crimes? and (2) What are the inhibiting factors in its implementation? The purpose of the study is to analyze the implementation of the Perma and identify the obstacles faced. The methods used are normative juridical and empirical juridical, with a statutory, case, and conceptual approach. Data collection was carried out through document studies and interviews with practitioners and academics. The results of the study show that Perma Number 1 of 2024 provides space for resolving minor criminal cases in a more humane manner through restorative justice. However, its implementation still faces obstacles, including the lack of understanding of law enforcement officers, limited supporting facilities, and resistance from some communities and victims who still choose the formal legal process. In conclusion, although this Perma provides a great opportunity for peaceful resolution, its implementation requires commitment from all parties. It is recommended that there be increased training and socialization for law enforcement officers, provision of penal mediation facilities, and additional regulations to strengthen protection for children and the elderly as vulnerable groups.

This paper explores the potential of integrating Sharia-compliant financial technology (fintech) innovations with sukuk issuance to drive sustainable infrastructure development in emerging economies. With the rise of digital transformation and the increasing focus on sustainable development, the Islamic financial system provides a unique opportunity to reconcile financial innovation with ethical principles. The study highlights how Sharia fintech platforms, such as crowdfunding and blockchain, can enhance the efficiency, transparency, and accessibility of sukuk as a financial instrument. At the same time, sukuk addresses the significant financing gap in infrastructure development while adhering to Islamic principles, such as avoiding riba (interest), gharar (uncertainty), and maysir (speculation). Through a comprehensive literature review and empirical analysis, this research identifies the gaps in existing approaches to financing sustainable infrastructure in emerging economies and proposes a novel integration framework. Findings suggest that the convergence of Sharia fintech and sukuk can facilitate financial inclusion, attract a broader investor base, and accelerate infrastructure financing. Furthermore, this integration supports the achievement of the Sustainable Development Goals (SDGs) by ensuring that financial tools align with social justice and environmental stewardship. This study contributes to the growing body of knowledge on Islamic finance by providing actionable insights for policymakers, financial institutions, and fintech developers. It emphasizes the importance of regulatory frameworks and cross-sector collaboration to unlock the full potential of Sharia-complian

Hypertension, also known as the silent killer, is a serious threat in the world of global health because it causes various vascular diseases to maternal and child mortality during pregnancy. The existence of herb therapy by consuming black garlic has the potential to control and reduce blood pressure. Through this study, it is intended to examine and review the relevant literature and summarized to obtain information about the effectiveness of black garlic consumption on lowering blood pressure in patients with hypertension. The research method uses a literature review based on Google Scholar as a database within the maximum publication range of the last 5 years. The data used is secondary data from previous research results. The results showed that there was a decrease in blood pressure in hypertensive patients after consuming black garlic due to the presence of S-allyl cysteine (SAC), flavonoids, and hydrogen sulfide compounds. Therefore, it has the opportunity to become one of the options in traditional therapy to prevent and treat hypertension conditions.

Entrepreneurship try to reach welfare economy of citizen constitute a responsibility of church's institution in creating a better life. Covid 19 Pandemic has given impact in economic bussiness where the strategy used by UMKM actors in agrobussiness to increase and mantain their income. The success of UMKM can bring Economic Improvement. Reseach method is qualitative descriptive with research instruments such as indepth interview, observation, and documentation. the result of shows (a) a couple of obstacles such as nature obstacle, human obstacle, and economic obstacle (capital). the word of the Lord regarding entrepreneurship i.e about trust to the blessing source, about running the daily bussiness, about sugestion to do online selling, etc. marketing be utilized such as wrapping, online opportunity, announcement utilization, online shop shopee, application whatsapp, (d) process open new branch (e) selling in facebook application (f) joining bazar (g) inspiration from the shepherd with online selling such as facebook, Tiktok, Go Food, Shopee, and grab (h) door to door selling (i) about customer. Solution and testimony divided into: spiritual solution and bodily solution. Testimony: The Lord bless with house and blessing for the children of the Lord; blessing buying rice with uncoincidently found in the street. The Lord bless therefore still able to harvest, be multiplied in harvest's result and the Lord send the buyers.

The purpose of this study is to describe what Special Strategies are carried out by teachers in developing the independence of early childhood in group A at Raudhatul Athfal AL-Asrafy Asyaman Swakarsa. And what factors influence the independence of early childhood in group A aged 4-5 years at Raudhatul Athfal AL-Asrafy Asyaman Swakarsa. The type of research used is descriptive qualitative using observation, interview and documentation methods. The data analysis technique uses the concept of Miles and Hubermen, with the steps of data reduction, data presentation, and drawing conclusions. The results of this study indicate that the specific strategies given by teachers in developing the independence of early childhood in group A at Raudhatul Athfal AL-Asrafy Asyaman Swakarsa are 1) Teachers encourage children to carry out their daily activities independently without the help of others, 2) Provide opportunities for children to make their own decisions, 3) provide opportunities for children to play without being accompanied, 4) Give children the opportunity to do something themselves even though they often make mistakes 5) Encourage children to express their feelings and ideas, and 6) Train children to socialize and adapt so that children can learn to face complex social problems. Factors that can influence the independence of early childhood in Raudhatul Athfal AL-Asrafy Asyaman Swakarsa are parenting factors and environmental factors.

This study examines the transformation of musical techniques that occurs in students who take part in big band training, from classroom learning to performance on stage. Big band as a jazz ensemble popular from the Swing Era of 1935 to the late 1940s offers a unique opportunity for students' musical development. This study observed changes in students' technical skills, understanding of dynamics, improvisation and confidence through a qualitative approach by observing 30 high school students during a six-month training program. Results showed significant improvements in the ability to read scores, instrument playing techniques, and aesthetic understanding of big band music. The main challenge identified was the adaptation of marching band playing habits to the big band context, especially in terms of playing dynamics. A training model combining regular practice, music appreciation, and professional guidance proved effective in transforming students' musicality skills from beginner level to being able to perform on stage with appropriate big band aesthetic standards.