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This study aims to analyze the effects of domestic investments, inflasi, and pengeluaran on Sumatra Utara's income between 2001 and 2020. This study uses the Error Correction Model (ECM) analysis method to determine the impact of independent variables on dependent variables in the pendek data and the Regression Linear Berganda analysis to determine the impact of independent variables on dependent variables in the panjang data. According to the results of the ECM analysis, the variable pengeluaran in the panjang has a significant and positive impact on the sumatera utara's income, while the variable PMDN in the panjang has a positive but not significant effect, and inflasi has a negative and not significant effect. Conversely, the pendek jangka indicates that the pengeluaran variable also has a significant and positive impact on the Sumatera Utara's income, whereas the PMDN and Inflasi variables do not have a significant impact.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

Religious pluralism is a complex issue in modern society that acknowledges religious diversity and the view that each religion has its own truth. Among Muslims, understanding pluralism without compromising faith principles poses a significant challenge. The concept of Kalimat Sawa’ (Common Word) from Surah Ali Imran: 64, proposed by Prophet Muhammad ﷺ to the People of the Book, is relevant in this context. Kalimat Sawa’ calls for the oneness of Allah and avoidance of associating partners with Him, providing a basis for fair interfaith dialogue. This study employs a quantitative approach with a comparative analysis of Tafsir Mafatih al-Ghaib by Fakhruddin al-Razi and other commentaries, and utilizes digital sources to expand the scope of data. The findings indicate that Kalimat Sawa’ emphasizes justice and equality in interfaith dialogue and the importance of returning to the principle of monotheism. Although deeply rooted in the socio-historical context of al-Razi, this concept must be adapted to digital dynamics and contemporary pluralism to remain relevant. In conclusion, Kalimat Sawa’ offers a framework for fostering harmonious relationships amid religious diversity by emphasizing dialogue based on justice. However, its application needs to be adjusted to contemporary contexts to address the increasingly complex challenges of religious pluralism and contribute to interfaith harmony.

SPP Bandung plays a role in managing the distribution of shipments effectively and efficiently. SPP Bandung handles two types of distribution, namely primary distribution outside the Bandung area and secondary distribution to 12 distribution centers within the Bandung area. Currently, SPP operates six fleets to serve both types of distribution. However, the current distribution system has not optimized the fleet capacity, resulting in a waste of time and resources. This study uses a quantitative approach to analyze and develop an optimal distribution route strategy. By applying the saving matrix, nearest insertion, and nearest neighbor methods, the analysis results showed a decrease in total mileage from 261.8 km to 249.6 km and fuel cost efficiency from Rp210,377.33 to Rp198,539.33. The aving matrix method proved to be effective in route optimization, but other methods can also be considered for maximum improvement.

The aim of this study is to explore how children Accounts found in the Qur'an can function as a learning medium in instilling religious values in early childhood. Religious values play a crucial role and should be familiarized with from an early stage on as a basis to foster children's character development and morals in facing life. This study uses the Observation method approach through an in-depth examination of various relevant scientific literature, including books, journals, and According to prior research, it has been shown that learning based on Qur'anic stories is effective in conveying moral and religious messages because they are in line with the imaginative aslo concrete world of children. Stories such as the Prophet Ismail, the little Prophet Yusuf, and the Ashabul Kahfi provide examples of honesty, obedience, patience, and faith that may be delivered using enjoyable approaches such as storytelling, role playing, and visualization. These findings reinforce the importance of the role of teachers and parents in internalizing religious values through contextual learning media that touch the emotional aspects of children.

This study aims to determine the effect of self-efficacy, self-esteem, and self-control on employee performance at the Lubuklinggau City Transportation Agency, and to test the role of self-esteem as a moderating variable. The problem of this study is based on the phenomenon of decreasing employee performance productivity caused by the inability of employees to complete tasks independently, lack of motivation, and suboptimal teamwork. This study uses a quantitative method with an associative design. The sample in this study were 56 State Civil Apparatus (ASN) employees who were selected purposively. Data collection techniques were carried out through observation, questionnaires, interviews, and documentation. Data were analyzed using regression analysis with the help of statistical software. The results of the study showed that self-efficacy, self-esteem, and self-control had a significant effect on employee performance. In addition, self-esteem was proven to be able to moderate the relationship between self-efficacy and self-control on employee performance. These findings indicate that internal psychological factors play a very important role in supporting optimal employee performance in government organizations

This study aims to examine the legal regulations related to the utilization of village land assets in the Condongcatur area, Sleman Regency. The approach used is an empirical juridical method with qualitative descriptive analysis. The legal materials analyzed include primary, secondary, and tertiary legal sources, with a focus on Law Number 6 of 2014 concerning Villages, Law Number 13 of 2012 concerning the Special Status of Yogyakarta, and Governor Regulation Number 24 of 2024. The results of the study indicate a discrepancy between legal provisions and implementation in the field, especially regarding the leasing and management of Village Treasury Land. This finding indicates the need for stricter supervision and increased transparency to the public.

In the modern era, law enforcement faces increasingly complex challenges driven by socio-economic inequality, rapid urbanization, advancements in information technology, and shifting societal values. One significant consequence is the rise in violent crimes committed collectively (mobbing), which remains concerning issue in Indonesia, including Bantul, DIY. This research adopts a legal and empirical approach, examining causal factors and challenges faced by the Bantul Police’s Criminal Investigation Unit in handling mob violence cases. These acts are regulated under Article 170 of the KUHP, characterized by their open (openlijk) and collective (met vereenigde krachten) nature. Factors influencing mob violence include environmental conditions, personal revenge, the influence of social media, and educational background. Obstacles in the investigation include difficulties in identifying perpetrators, collecting sufficient evidence, and addressing the psychological state of both victims and witnesses. Statistical data highlights this ongoing issue: in 2022, there were 84 reported cases with 64 resolved; in 2023, 58 cases were reported with 42 resolved; in 2024, 53 cases were recorded with 41 resolved. From January to May 2025 alone, 21 reports were filed, with only 15 resolved. Although the number of reports has declined, the persistence of these cases demands more serious and coordinated responses from all stakeholders.

This community service activity aims to develop students’ visual art skills and strengthen the institutional image of Universitas Potensi Utama through the creation of a mural on the university campus. The mural was chosen as a medium due to its ability to convey educational messages, build visual identity, and enhance public spaces effectively. Involving lecturers and students from the Visual Communication Design program, the project was carried out in several stages: concept planning, sketching, coloring, and finishing. The final result is a 2.5 x 31-meter mural that illustrates the spirit of education, cultural diversity, and innovation. The outcomes of this activity include improved technical and collaborative skills among students, enhanced campus visual identity, and increased appreciation for murals as a medium of visual communication. Thus, this initiative not only contributes to the campus aesthetics but also serves as an effective institutional promotion strategy through participatory art.

Efficient drug inventory management is a critical factor in ensuring medicine availability and optimizing procurement budgets in healthcare facilities. This study aims to analyze drug inventory at Tritya Eye Clinic Surabaya using the ABC (Always, Better, Control), VEN (Vital, Essential, Non-Essential), and EOQ (Economic Order Quantity) methods to improve procurement budget efficiency. A quantitative descriptive approach with a case study method was employed. Data were collected from drug usage records, stock opname reports, and procurement documents from in 2024. The findings reveal that the combined ABC-VEN method effectively identifies priority drug groups based on consumption value and clinical importance, while the EOQ method determines optimal ordering quantities to minimize total inventory costs. The integrated application of these methods successfully reduces overstock and stockout incidents and enhances procurement budget efficiency. This study recommends inventory management based on historical usage data and strategic classification to achieve more accurate and cost-effective drug procurement planning.

Lungs are vital organs in the human respiratory system, responsible for fulfilling the body's oxygen needs. If the lungs experience health problems, it can have adverse effects on the human respiratory system. Common causes of lung diseases are usually due to inhaling air contaminated by dust, smoke, viruses, and bacteria. This study aims to compare the performance of two classification algorithms, namely Random Forest and Naive Bayes, in predicting lung diseases. The data used was obtained from the Kaggle website and processed using RapidMiner software. The attributes involved include smoking habits, pre-existing conditions, staying up late, exercise activities, age, and outcomes. Based on the test results, the Random Forest algorithm demonstrated the best performance with an accuracy of 93%, while the Naive Bayes algorithm achieved an accuracy of 87%. These findings indicate that the Random Forest algorithm outperforms the Naive Bayes algorithm in terms of lung disease prediction accuracy.

The purpose of this study is to analyze the types and factors of speech errors that uttered by character Dory in “Finding Dory” movie. This study used descriptive qualitative approach. The source of the data is “Finding Dory” movie.  Furthermore, the data was collected through watched and transcribed the utterances of Dory that indicate the speech errors. In total there are 90 data of speech errors that identified and classified based on Clark & Clark’s (1977) theory into eight types. Those are predominantly categorized as repeats with total 30 data, followed by silent pauses with 25 data, filled pause with 12 data, interjection with 9 data, unretraced false starts 5 data, retraced false starts 4 data, stutters 3 data, and correction with 2 data. The speech error in Dory’s utterances is mostly influenced by her cognitive cognition.

The purpose of this study is to analyze the types and factors of speech errors that uttered by character Dory in “Finding Dory” movie. This study used descriptive qualitative approach. The source of the data is “Finding Dory” movie.  Furthermore, the data was collected through watched and transcribed the utterances of Dory that indicate the speech errors. In total there are 90 data of speech errors that identified and classified based on Clark & Clark’s (1977) theory into eight types. Those are predominantly categorized as repeats with total 30 data, followed by silent pauses with 25 data, filled pause with 12 data, interjection with 9 data, unretraced false starts 5 data, retraced false starts 4 data, stutters 3 data, and correction with 2 data. The speech error in Dory’s utterances is mostly influenced by her cognitive cognition.

Indonesia is a tropical country with high sun exposure every year. Sunlight has radiation that is bad for skin health, especially ultraviolet (UV) rays. Without protection, these rays have the potential to cause skin damage such as erythema, hyperpigmentation, premature aging, and even skin cancer. The use of sunscreen is an effort to protect the skin because it has a protective power expressed as Sun Protection Factor (SPF), the SPF value can be determined by using the UV-Vis spectrophotometric method. The purpose of this study is to explain the application of the UV-Vis spectrophotometric method in determining the SPF value in natural extract-based sunscreen preparations. The methodology used was a literature study of the last 10 years. The results of this study indicate that the application of UV-Vis spectrophotometric method is very effective and efficient to measure the sun protection value (SPF) of natural extracts. The analysis showed significant variation in SPF values of various plant extracts, with kecombrang (Etlingera elatior) flower extract recording the highest value (106.8) in the ultra of sunscreen protection category, while jejuru leaf extract showed effectiveness in the minimal protection category (3.8478). This study makes an important contribution in exploring the potential of local materials for sustainable sunscreen formulations.

Tafsir Al-Qur’an yang memadukan corak penafsiran ilmiah (‘ilmiy) dan pendidikan (tarbawiy) jarang ditemukan sebelumnya. Penelitian ini bertujuan untuk menganalisis konten tafsir ilmiah dan pendidikan pada akun Instagram @edufic.id dengan menggunakan jenis penelitian kualitatif dengan pendekatan Reflexive Content Analysis (RCA), serta menelaah respons netizen terhadap konten tersebut. Data dikumpulkan dari unggahan akun @edufic.id di Instagram yang berisi penafsiran Al-Qur’an dan komentar netizen, kemudian dianalisis dengan pengkodean manifest berbasis RCA. Hasil menunjukkan adanya pola tafsir ilmiah (misalnya, tafsir tentang otak anak), tafsir pendidikan (misalnya, pendidikan akhlak), serta respons netizen (positif maupun kritis). Signifikansi penafsiran Al-Qur’an oleh akun @edufic.id adalah menyandingkan penafsiran Al-Qur’an secara ilmiah dengan penafsiran secara edukatif. Tafsir pendidikan (tafsīr tarbawiy) dapat dimanfaatkan untuk dijadikan sumber teori dan praktik pendidikan Islam, sekaligus melestarikan dan mengembangkan khazanah tafsir Al-Qur’an yang relevan dengan pendidikan Islam kontemporer. Dengan melandaskan pada Al-Qur’an dan ilmu pengetahuan, argumentasi tafsir pendidikan akan semakin kuat dan unggul.

This research is motivated by the difficulties experienced by students in imagining and composing fantasy stories. To overcome this, a Flipbook-based e-module was developed for the Indonesian Language subject with fantasy story text material containing elements of critical reasoning to train students' critical reasoning skills. The purpose of this research is to develop digital learning media that facilitates the learning process. The research uses the ADDIE development model (analysis, design, development, implementation, evaluation). This research was conducted at Puspita Middle School with 39 students of class VII-G as research subjects. Data were collected through observation, interviews, and questionnaires to students, educators, media experts and material experts to assess the feasibility of the e-module. The results showed that the e-module was declared valid and practical to use, with an assessment from media experts of 86.67%, material experts 98.67%, indicating a statement that it was very appropriate without revision, and an assessment from Indonesian Language teachers of 94.67%, and student responses of 96.14%. Thus, the e-module of fantasy story texts containing critical reasoning based on flipbooks gets a very good and very decent category.  

This study analyzes Jalaluddin Rumi's poem “This Marriage” from a Sufi perspective, highlighting the spiritual dimension of marriage and divine love. Using a descriptive qualitative approach and stylistic analysis, this research explores how marriage is presented not only as a social union, but also as a path of inner purification and mystical union with God. Primary data is extracted from the translated text of the poem, while secondary sources include academic articles and works on symbolism, Sufism and the concept of love. Analysis reveals that Rumi employs spiritual metaphors such as fruit, shadow and paradise to illustrate the depth of sacred love in marriage. The notion of fana (annihilation of the ego) and baqa (spiritual perennity) is central, underlining marriage as a means to divine union (ittihad). This research contributes to a better understanding of the Sufi vision of conjugal love as a spiritual path. It is suggested that future studies include interdisciplinary analysis and other Sufi works to enrich interpretation.

Kesehatan mental merupakan aspek penting dalam kehidupan manusia yang sering kali diabaikan, meskipun dampaknya besar terhadap kualitas hidup. Artikel ini merupakan kajian literatur yang membahas zikir sebagai terapi psiko-spiritual dalam pengelolaan kesehatan mental umat Muslim dengan pendekatan holistik, yang mengintegrasikan dimensi spiritual dan psikologis. Zikir, sebagai praktik pengingat Allah, diyakini tidak hanya memberikan manfaat spiritual tetapi juga terapeutik, meredakan kecemasan, stres, dan meningkatkan keseimbangan emosional. Kajian ini mengulas berbagai literatur yang menunjukkan bahwa zikir dapat meningkatkan kesejahteraan psikologis dan fisik, dengan meningkatkan variabilitas detak jantung dan meredakan gangguan mental. Pendekatan holistik ini memandang individu sebagai kesatuan tubuh, pikiran, dan jiwa yang saling terhubung. Selain itu, praktik zikir berjamaah juga terbukti memberikan dampak positif dalam memperkuat hubungan sosial antar individu, yang berkontribusi pada kesehatan mental. Zikir berjamaah tidak hanya memperdalam kedekatan spiritual dengan Tuhan, tetapi juga meningkatkan solidaritas sosial yang penting dalam pengelolaan stres dan gangguan mental. Dengan demikian, zikir sebagai terapi psiko-spiritual menawarkan solusi yang komprehensif dalam pengelolaan kesehatan mental umat Muslim, mengintegrasikan dimensi spiritual, emosional, dan sosial

The effectiveness of School-Based Management (SBM)-based extracurricular programs in developing students' soft skill characteristics still faces challenges, particularly in evaluating their impact. In response to this issue, this study aims to describe the influence of SBM-based extracurricular programs on the development of elementary students’ soft skills, including leadership, discipline, responsibility, honesty, and self-confidence. This research employed a descriptive qualitative method with a case study approach conducted at SD Negeri 7 Tahunan, Jepara. Data were collected through observation, in-depth interviews, and documentation. Data analysis followed the Miles and Huberman model, involving data reduction, data display, and conclusion drawing. The findings reveal that the implementation of extracurricular programs managed participatively and supported by external coaches significantly contributes to shaping students' soft skills. Students showed improvement in discipline through regular attendance and rule compliance, responsibility through task completion in groups, honesty in activity reporting, as well as leadership and confidence through participation in scouting and sports. The implementation of SBM, which involves various stakeholders such as teachers, parents, and coaches, fosters an inclusive, reflective, and sustainable learning ecosystem that effectively supports character development through non-academic activities.

The purpose of this study was to analyze the relationship between noise levels and work stress among employees at Karunia Kasih Hospital. This study used a cross-sectional design with a population consisting of all employees in the Front Office, Polyclinic Nurses, and Specialist Doctors. The study sample consisted of 80 respondents selected using total sampling technique. Noise levels were measured using a Sound Level Meter, while work-related stress was assessed using a questionnaire. Data analysis was conducted using the chi-square test with a significance level of α = 0.05. The measurement results indicated that 80% of the work areas had noise levels exceeding the NAB 65 dBA threshold. The Outpatient Corridor area had the highest noise level (83 dBA). A total of 65% of workers experienced moderate to severe work-related stress. There was a significant relationship between noise levels and work-related stress (p-value = 0.001). Age (p-value = 0.024) and length of service (p-value = 0.037) also showed a significant relationship with work-related stress. There is a significant relationship between noise levels and work-related stress among workers at Karunia Kasih Hospital. Efforts to control noise levels and comprehensive stress management programs are needed to protect worker health.