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This study aims to analyze the effectiveness of the application of direct and indirect methods in teaching English, specifically the topic of "Telling Time," at MTs Al-Amiriyyah through microteaching practice. This research employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects consist of an English teacher and the students of class VIII A. The data were thematically analyzed to identify significant patterns in the teaching process. The findings indicate that the direct method is effective in building students' foundational understanding of time concepts, as it emphasizes explicit and concrete use of the target language and allows teachers to easily assess students' comprehension through drilling. On the other hand, the indirect method proved to enhance students’ ability to use English more naturally through contextual activities such as role play and daily schedule games. Moreover, students with kinesthetic learning styles responded more positively to the indirect method, as it enables them to learn through physical activity and direct participation. These findings suggest that a combination of both methods yields optimal results: the direct method is effective for the initial stage of concept acquisition, while the indirect method supports the development of communicative skills in a functional and enjoyable manner, aligning with students' characteristics.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

Heritage language loss among immigrant and diaspora communities represents a critical challenge to cultural identity, intergenerational communication, and cognitive diversity. Traditional heritage language maintenance approaches face significant barriers including limited resources, lack of qualified instructors, geographic dispersion, and competing demands of dominant language acquisition. This study investigates the effectiveness of bilingual digital story applications as innovative tools for heritage language maintenance among children aged 4-12 years. Through a 24-month longitudinal mixed-methods study involving 1,843 families across eight language communities (Spanish, Mandarin, Arabic, Korean, Tagalog, Vietnamese, Hindi, and Polish), we examined language proficiency development, cultural identity formation, family engagement patterns, and app usage behaviors. Quantitative analysis of pre- and post-intervention language assessments revealed statistically significant improvements in heritage language vocabulary (effect size d=0.68), listening comprehension (d=0.54), and oral production (d=0.47) among children using bilingual story apps for at least 20 minutes daily. Qualitative findings from parent interviews and child focus groups highlighted the apps' role in making heritage language learning enjoyable, facilitating parent-child interaction, connecting children to cultural narratives, and normalizing bilingualism. However, effectiveness varied substantially based on app design features, with interactive elements, culturally authentic content, parent involvement scaffolds, and adaptive difficulty showing strongest associations with outcomes. This research demonstrates that thoughtfully designed bilingual story apps can serve as accessible, scalable tools for heritage language maintenance, though they function most effectively as complements to rather than substitutes for rich home language environments and community connections. The study contributes empirical evidence to inform app development, family language planning, and policies supporting linguistic diversity in increasingly globalized societies.

In this paper, we study the use of linear programming for the performance enhancement of fortified queues systems in which resources are unreliable in terms of variation and a case study on Marjan Hospital is considered. The quality management maturity level in the hospital was measured by an integrated inspection tool; senior management was found to be concerned for quality of service improvement and implementation of modern technology systems. Strengths and weaknesses in that activity are shown, and it is evidenced the need of boosting the quality of service activities and promoting the coordination between the different areas. From the findings, the study recommends the use of linear programming technique,Orgers should as well enhance proper training and development and Acquisition of modern day technology for effective performance improvement and quality of service. The study demonstrates that the adoption of linear programming techniques could be a viable solution to optimize resource allocation and enhance performance in the hospital's queue systems. Additionally, the research underscores the importance of investing in staff training and development programs, as well as the acquisition of state-of-the-art technology, to further improve service delivery and ensure sustainable quality improvement in the long term.

Parental involvement is widely acknowledged as a key factor in student academic success, particularly in second language acquisition. However, its impact at the university level, especially among pre-service English teachers, remains underexplored. This study investigates the relationship between parental involvement and English language achievement among first-year English Education students at Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin (UNISKA). Employing a quantitative survey design, data were collected from 36 purposively selected participants using a structured Likert-scale questionnaire. The instrument measured both the forms and frequency of parental involvement and students’ self-reported performance in English-related subjects. Data were analyzed using descriptive statistics and Pearson Product-Moment Correlation via SPSS 26. Findings indicate that students generally perceive moderate to high levels of parental involvement, especially in providing academic resources, financial support, and attending university-related events. However, involvement in educational decision-making and career discussions was notably low. A significant positive correlation was found between parental involvement and students' academic performance, particularly in aspects such as discipline, assignment completion, and encouragement. Emotional impacts such as increased motivation or reduced anxiety showed more mixed responses. These findings highlight the enduring influence of parental support in higher education and suggest further exploration of its emotional dimensions.

This study is motivated by the high frequency and significant impacts of flooding in Indonesia, particularly the recurrent flooding of the Kali Lamong River in Gresik Regency, which causes substantial socio-economic losses each year. Although disaster management is normatively regulated by national policies, its effectiveness depends largely on collaborative governance among multiple actors. This study aims to analyze the practice of collaborative governance in flood mitigation in Gresik Regency using the model of Weber, Lovrich, and Gaffney (2005), which includes vertical, horizontal, and partnership dimensions, and to identify the key challenges that hinder its implementation. A descriptive qualitative approach was employed in flood-affected areas along the Kali Lamong River, involving BPBD, DPUTR, sub-district governments, village authorities, and local communities through interviews, observations, and document analysis. The findings reveal that collaboration has been established and functions relatively well, particularly in hierarchical coordination, division of roles among government agencies, strengthening of Destana, KENCANA, and SPAB programs, as well as CSR involvement and community participation all contributing to reduced flood duration. However, the implementation of collaborative governance remains constrained by slow land acquisition and infrastructure development, a predominantly reactive orientation, suboptimal early-warning systems between upstream and downstream areas, and uneven support from the private sector and academia. The study concludes that strengthening collaborative mechanisms and accelerating the resolution of structural barriers are essential to achieve more sustainable flood mitigation efforts in Gresik.

This community service program aims to introduce basic English vocabulary to Kindergarten students through the medium of bilingual songs. The background of this activity is the limitation of interactive learning media and the dominance of traditional methods that are less attractive for early childhood. Bilingual songs were chosen because they have a simple rhythm, easy to remember lyrics, and are able to create a fun and contextual learning atmosphere. The method used is the Participatory Action Learning System approach which includes the preparation stage, flexible action, and reflection. Bilingual songs are inserted at the transition moments of class activities and combined with simple movements to stimulate natural vocabulary acquisition. The results of the observations showed a significant improvement in children's language skills: most students were able to remember new vocabulary, enthusiasm for learning increased, and active participation in singing together was higher. Teachers also reported that the use of bilingual songs helped keep children's attention and created a positive learning atmosphere. Overall, this activity proves that bilingual songs are an effective, fun, and appropriate medium for children's developmental stages to strengthen mastery of basic English vocabulary. This program is recommended to be applied continuously in daily learning activities in kindergarten classrooms.

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

First Language Acquisition is a crucial process influenced by various language learning theories. This research aims to comprehensively analyze the application of the main L1 theories, such as Behaviorism, Nativism, and Interactionism, and to thoroughly examine the concept, utility, and identification techniques of students’ prior knowledge within the context of child language acquisition. Employing a critical analytica l literature review method, the findings indicate that L1 Acquisition is not solely explained by one theory but results from the interaction between innate endowment (LAD) and environmental input. A key finding highlights that the identification of prior knowledge, encompassing cognitive, linguistic, and social aspects, is highly functional as a basis for determining appropriate scaffolding and providing comprehensible language input. The most relevant detection techniques involve direct observation and analysis of children’s spontaneous speech.It is concluded that a holistic understanding of L1 theories and the early identification of prior knowledge is essential for educators and parents. This finding has implications for formulating personalized language development strategies, thereby optimizing children’s language potential from an early age.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

Fifth grade students' consistently poor reading comprehension abilities, which impeded their overall academic development and participation in language acquisition, served as the driving force for this study. Using a comic assisted problem based learning (PBL) model, the study, which involved 39 students at SDN Purwamekar, aimed to improve learning activities in order to increase teacher and student participation and, eventually, improve fifth grade students' reading comprehension skills. By using comic strips to illustrate issues, this creative method made learning more engaging and accessible for younger students. In order to enable iterative improvements, the study was conducted over two cycles using classroom action research technique. Only 25% of students (eight people) successfully completed the learning objectives in the first cycle, according to preliminary findings, while 75% (24 students) failed, suggesting difficulties with student motivation and comprehension. This led to changes like improving comic material and fostering more cooperative conversations. Significant progress was seen by the second cycle, with 30 students meeting the completion criteria and only four falling short of the objectives, indicating improved engagement and skill growth. In conclusion, the comic assisted PBL model effectively boosted reading comprehension skills among fifth grade students. The research underscores the value of integrating visual aids and problem solving in education, offering practical insights for teachers to create more dynamic classrooms. Nonetheless, factors like time constraints and resource availability warrant further exploration to ensure sustainable implementation in diverse educational settings.

This study investigates the role of knowledge management (KM) capabilities in enhancing managerial decision-making within organizational settings. Using a systematic review approach, ten peer-reviewed journals published between 2019 and 2024 were analyzed to identify key themes, patterns, and empirical findings related to knowledge management implementation and its influence on decision-making processes. The review reveals that strong knowledge management capabilities particularly in knowledge acquisition, storage, sharing, and utilization significantly contribute to improving the accuracy, speed, and strategic quality of managerial decisions. The findings also show that organizations with well-developed knowledge management infrastructures, supported by digital technologies and a culture of knowledge sharing, demonstrate greater adaptability, innovation, and problem-solving effectiveness. This study concludes that knowledge management capabilities are essential for strengthening evidence-based decision-making and enhancing organizational competitiveness. Implications for managers emphasize the need to invest in knowledge management systems and foster collaborative knowledge practices. Suggestions for future research include expanding the scope to cross-industry comparisons and integrating knowledge management with emerging technologies such as AI-based decision support systems..

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

This study explores the educational (tarbiyah) dimensions in the Qur’an based on Surah Al-Mujadilah verse 11, focusing on achieving balance between intellectual, spiritual, and social aspects within Islamic education. The verse emphasizes that Allah elevates the ranks of those who believe and possess knowledge, highlighting the harmonious relationship between faith, knowledge, and social ethics in the learning process. The purpose of this study is to uncover the tarbawi values contained in the verse as a conceptual foundation for developing a holistic Islamic education framework. This research employs a qualitative method using a library-based study with a tafsir tarbawi approach, drawing upon classical sources such as Ibn Kathir and Al-Qurthubi, as well as contemporary literature on Islamic education. The findings reveal that Surah Al-Mujadilah verse 11 underscores the importance of integrating intellectual intelligence, spiritual depth, and social sensitivity as the core of educational development. These insights imply that Islamic education should not only prioritize knowledge acquisition but also foster moral character and spirituality as essential elements of lifelong learning.

This study investigates the effectiveness of digital transformation in enhancing client acquisition, using a case study of a lamp business in Indonesia. Established in 2021, the company initially operated through traditional offline channels but expanded to online platforms in 2022, integrating digital tools including AI-based financial management systems to streamline operations and support decision-making. The research focuses on comparing offline and online strategies, examining key performance indicators such as revenue contribution, customer acquisition costs, conversion rates, and operational challenges encountered in both modes. In addition, the study explores whether the observed revenue growth following digitalization is primarily driven by online sales or whether it benefits from a hybrid approach that combines both online and offline channels. By analyzing these aspects, the study seeks to provide insights into the practical implications of digital transformation for small and medium-sized enterprises (SMEs), particularly in the Indonesian market. The findings are expected to clarify whether adopting digital strategies offers a measurable advantage over traditional methods in terms of efficiency, cost-effectiveness, and market reach. Ultimately, this research aims to inform SME owners and managers about best practices for leveraging digital tools to enhance client acquisition and drive sustainable business growth.

One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.  

The construction of toll roads in Indonesia often causes land acquisition disputes, especially related to compensation for remaining land that is no longer productive. Although Article 65A paragraph (1) of Government Regulation No. 39 of 2023 provides the right for the community to demand compensation for the remaining land, practice on the ground shows a discrepancy between normative rights and the realization of compensation. This research uses a normative legal approach with legislative, conceptual, analytical, and case study methods, and refers to Dean G. Pruitt's Dispute Resolution Theory and Philipus M. Hadjon's Legal Protection Theory. The results of the study show that the non-litigation resolution mechanism (problem solving) is often ineffective due to the lack of education and facilitation from the authorities, so that people tend to take the path of litigation (contending) to fight for their rights. This condition reflects the weak legal protection for people affected by national strategic projects. Therefore, it is necessary to strengthen legal education for the community and revise Government Regulation No. 39 of 2023 to include compensation for the remaining land that has lost its use value. This revision is important to ensure substantive justice and prevent the escalation of disputes. This research contributes to the development of a more responsive and equitable land acquisition policy, as well as encourages synergy between regulations, education, and effective dispute resolution mechanisms in the context of national infrastructure development.

Digital storytelling (DST) refers to the merging of storytelling with digital media to address educational needs, such as communication, self-expression, and language acquisition, particularly writing skills. Writing has a significant role in students’ lifelong learning. Hence, teachers constantly seek novel ways to enhance students’ writing skills. To address the research question on describing the role of digital storytelling (DST) as an effective strategy in enhancing students’ writing skills and its opportunities and challenges, this paper provides a systematic review of several studies on Google Scholar and ERIC. The methodology employed in this paper was a Systematic Literature Review (SLR) with a qualitative approach, commonly referred to as meta-synthesis. The findings demonstrate that digital storytelling (DST) can be used as an effective strategy by teachers in enhancing students’ writing skills. Most of the authors of these research papers have presented empirical evidence supporting the benefits of integrating digital storytelling (DST) in the classroom to enhance students' writing more effectively.

This article discusses the concept of acquiring wealth through wrongful means from an Islamic perspective through an interdisciplinary study approach. In Islam, wealth is viewed as a trust that must be acquired and utilized in accordance with sharia provisions, so that any form of acquisition carried out through unlawful means is viewed as an act that damages the public interest and violates religious provisions. This study uses a qualitative method with a literature study approach to analyze the forms of acquiring wealth through wrongful means, such as usury, gharar, risywah, tadlis, and maysir, and their impacts on various aspects of life. The analysis is conducted through the perspectives of Islamic law, economics, psychology, and socio-culture. The results of the study indicate that acquiring wealth through wrongful means not only harms individuals but also affects the social, economic, and moral stability of society. In addition, this practice is viewed as a form of deviation from the essential function of wealth in Islam, namely as a means to realize the common good. This study emphasizes the importance of implementing sharia values in economic and social practices as a preventive measure against injustice and injustice in society.

Hospitals are places that provide health services to the community through the services they offer. In their operations, hospitals require fixed assets to be us|ed ind|epe|nd|ently or i|n co|mbi|nati|on wi|th other assets in the hospital for long-term operations. The fixed assets us|ed by hospitals make a significant contribution because they require large expenditures and are used over the long term. This study was conducted with the aim of analyzing the application of fixed asset accounting treatment at XYZ Hospital in accordance with PSAK 216. This study adopted a descriptive qualitative methodological approach to achieve the predetermined research objectives. The data collection technique applied was conducting interviews with the asset management department and obtaining accounting treatment documents and a detailed list of fixed assets of XYZ Hospital. The research findings show that the handling of fixed assets and the implementation of PSAK 216 on fixed assets at XYZ Hospital indicate that XYZ Hospital records its fixed assets if they have a useful life of more than one year, measures the initial cost of assets from the acquisition price, revalues assets but there is no method explaining the calculation method, applies the straight-line method for depreciation, discontinues fixed assets if they can no longer be used, and records all these events in its financial statements. It is important to apply PSAK 216 in implementing accounting treatments to minimize and prevent the risk of fixed asset recording errors in financial statements.