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Diaconal ministry is one form of church service that embodies the love of Christ in serving others. However, in practice, this ministry is often carried out in a charitable manner and has yet to fully address comprehensive and sustainable empowerment of the congregation. This study is driven by the urgent need to develop a diaconal service that not only provides temporary assistance but also effectively enhances the socio-economic independence of the congregation, particularly within the context of Gereja Isa Almasih Pringgading, where some Christian members face economic challenges due to limited access, resources, and institutional church support. The objective of this study is to analyze and describe the role of the Church Council in developing reformative and sustainable empowerment-based diaconal ministry. A qualitative descriptive method was employed, with data collected through in-depth interviews with Church Council members and service recipients, direct observations of diaconal activities, and documentation of church archives and social service reports. Data were analyzed thematically to identify patterns of service, empowerment strategies, and socio-economic impacts on the congregation. The study's findings reveal that the Church Council plays a strategic role in transforming diaconal ministry from mere charitable assistance into a structured empowerment program. Successfully implemented programs include entrepreneurial skills training, micro-business mentoring for congregation members, internal church cooperative development, and the establishment of local economic partnership networks. The impacts of these programs are reflected in increased household incomes, improved economic independence for some members, and strengthened social solidarity within the congregation. This study produces a conceptual model of empowerment-based diaconal ministry that can be replicated by other local churches to sustainably enhance congregational welfare.

This study aims to provide information and insight into the importance of filtering adult content in the social-emotional development of elementary school children. In today's digital era, technological advances make it easy to access information through various devices such as gadgets. This shows both positive and negative impacts on education, especially if there is no filtering, so children are free to search for information such as adult content that can affect their social emotional development. This study uses a qualitative approach to explain the importance of adult content filtering in the social-emotional development of elementary school children. Data is collected through a literature review that provides a framework or concept to analyze the topic or problem under study. This research includes independent variables and dependent variables. By using a qualitative approach, this research is expected to provide comprehensive facts about the importance of adult content filtering in the social-emotional development of elementary school children. The benefits of this research can provide additional insight for readers regarding the importance of adult content filtering in the social emotional development of elementary school children.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

The learning process can proceed well if aided by the presence of teaching aids.Because the teaching aid for the electrical system of the motorcycle rear brake light was not available, this teaching aid was created.The purpose of this research is to determine: (1) the method of creating a teaching aid for the rear motorcycle brake light system, (2) the feasibility level of the teaching aid for the rear motorcycle brake light system, and (3) the students' response to the teaching aid for the rear motorcycle brake light system.This research uses a development research approach, also known as Research and Development (R&D). The Research and Development (R&D) method is a research method used to produce a specific product and test its effectiveness. This research will be conducted at SMK Negeri 1 Nisam. The implementation will be carried out in the even semester of the 2024/2025 academic year. This research and development uses 3 methods in data collection. The methods used are observation, questionnaires, and documentation. The data analysis technique used in this research is descriptive analysis, which presents the results of product development in the form of learning media, testing the validity and suitability of the product for implementation in the electrical system of motorcycle rear brake lights.The results of the research on the development of teaching media props, which have gone through several stages such as potential issues, data collection, product design, product validation, design revision, product testing, until it became a teaching media prop for the electrical system of the motorcycle brake light. The results obtained from the material expert validation were 91.31% by validator 1 and 95.13% by validator 2. The media expert validation results were 97.91% by validator 1 and 97.91% by validator 2. The results of the students' responses to the teaching aids, after calculations, showed a total response score of 506 out of 572 overall. With a final score percentage of 88.46% and the qualification of the developed teaching aids' response being in the "Very Good" category.

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.

Masculinity is a social construct often internalized in society through various forms, including literary works. This study aims to analyze the representation of masculinity in Boy Candra's novel Trauma, particularly through male characters interacting with the protagonist, Kimara. This research employs the approaches of literary sociology, gender theory, and trauma theory to understand how masculinity is depicted. Data were collected through a critical reading technique applied to the novel's text. The analysis reveals that masculinity is represented in various forms, ranging from emotional dominance to expressions of affection, as well as the influence of trauma in shaping gender dynamics. These findings emphasize that masculinity in Trauma is not an innate trait but a social construct influenced by emotional and social contexts. The study contributes to gender studies and Indonesian literature, while also enhancing readers’ understanding of the complexity of masculinity in literary works.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

This article discusses the da'wah communication strategy implemented by Habib Alwi Assegaf, a preacher known for his polite, inclusive, and heartfelt approach. This research focuses on the analysis of the discourse of his lectures that integrate universal Islamic values with the local wisdom of the Indonesian people. The research method used is a qualitative approach, with descriptive analysis of data in the form of lecture transcripts, da'wah videos, and audience responses. The results of the study show that Habib Alwi Assegaf uses three main strategies in his da'wah communication. First, the use of simple but meaningful language, which allows audiences from various social and educational backgrounds to understand the message conveyed. Second, an emotional approach that emphasizes compassion, empathy, and appreciation for the audience, thus creating personal closeness. Third, strengthening local cultural values, such as the tradition of mutual cooperation and customs, which are combined with Islamic teachings. This approach is not only effective in conveying religious messages, but also in building social harmony in a diverse society. This research shows that da'wah is not only a means of conveying religious teachings, but also a tool to strengthen relationships between individuals in a multicultural society. Thus, this study is expected to contribute to the development of da'wah communication studies in Indonesia.

The purpose of this study is to determine the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers who join have an interest in participating directly in helping with educational problems in remote areas and the obstacles faced by the Youth Organization of 1000 Teachers in conducting the recruitment. Youth with its social control function that has an active role in fighting for various values ​​of life that exist in society, the Youth Organization of 1000 Teachers in Samarinda City as an agent of change plays an active role in implementing education, especially for remote, underdeveloped, and border areas in East Kalimantan Province which still need special attention. This study is descriptive qualitative with a focus on describing and describing the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers have an interest in participating directly in helping with social problems in the field of education, especially in remote areas and the obstacles faced. The data analysis used is the interactive model data analysis proposed by Miles, Huberman, and Saldana, where this data analysis consists of data collection, data condensation, data presentation and drawing conclusions. This study uses secondary data collection techniques by conducting library research and other secondary data sources and conducting direct research in the field to obtain primary data through in-depth interviews. From the results of the study, it shows that the Strategy of the 1000 Teacher Youth Organization in Increasing Volunteer Interest in East Kalimantan Province has been running well so far. This is because the members of the organization in it, both the Chairperson, Secretary, Treasurer and donations, Creative and event Team, Survey and Logistics Team, and the members of the 1000 Teacher Youth Organization management in Samarinda City are able to adapt and be creative in recruiting prospective volunteers.

This study examines the character of Bahar in the novel "Janji" by Tere Liye, focusing on the themes of sacrifice and regret. The background of this research stems from the significance of literature in reflecting human life conflicts. The problem statement raised is how Bahar's character illustrates sacrifice and regret within his social context. The method employed is descriptive qualitative, with data collection through reading and literature review. The findings indicate that Bahar makes significant sacrifices by replacing Mas Puji's position who is detained, while also confronting the stigma of being an ex-convict. Despite experiencing regret, social support and love from Delima help him overcome feelings of inferiority and achieve intimacy. This research recommends that literary works like "Janji" can serve as a medium to understand individual psychological dynamics in a social context and as educational materials in literature studies to explore humanitarian values.

Customer satisfaction is a crucial indicator in assessing the quality of a company's products, services and overall experience. This research aims to identify the level of customer satisfaction and optimize the available data for effective use in sentiment analysis. In this study, we analyzed 4,353 customer reviews collected over the past year, with 3,481 reviews used as training data and 871 reviews as testing data. The analysis process was conducted using the Cross-Industry Standard Process for Data Mining (CRISP-DM) approach and leveraged the Logistic Regression algorithm to build a predictive model. Model evaluation using the confusion matrix yielded an accuracy of 94.60%, a precision of 94.26%, and a recall of 94.60%. The analysis was conducted using Jupyter Notebook and the Python programming language. The results indicate that sentiment analysis is effective in identifying and predicting customer satisfaction levels, which in turn can help a company’s products improve its service strategies. The optimization of previously underutilized data now provides deeper insights into customer perceptions and expectations, enabling the company to make more targeted decisions and enhance overall customer satisfaction.

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

This study explored the adaptation strategies of pre-service English teachers during their teaching practicum (PPL) in junior high schools implementing the Kurikulum Merdeka framework. The aim of the study is to explore how pre-service English teachers integrate the flexible and student-centered curriculum while adjusting to a variety of problems in a real-world classroom environment. Semi-structured interviews and non-participant observations were used in this qualitative study to collect data from six pre-service teachers. The results showed that pre-service teachers used a variety of strategies to deal with procedural, managerial, psychological, instructional, and cultural obstacles, such as reflective practices, collaborative mentoring, and differentiated instruction. In addition to highlighting the necessity of successfully promoting Kurikulum Merdeka, the study emphasizes the value of mentorship and reflective practices in promoting professional development. These findings help to enhance programs for preparing future teachers and offer insightful advice to pre-service English teachers as they enter into professional teaching roles.

This study examines the implementation of policies for the recognition and protection of the indigenous law community in Kampung Kuta, Ciamis Regency. A qualitative approach was employed, gathering data through in-depth interviews, observations, and document analysis. Thematic analysis identified key issues, and triangulation ensured validity by cross-referencing multiple data sources. A central finding is the ongoing conflict between customary laws in Kampung Kuta, which support communal land ownership, and national land regulations that emphasize individual land registration, leading to legal ambiguity and disputes. The study reveals substantial challenges, including inadequate socialization by the government, which has resulted in limited awareness within the indigenous community regarding their rights. Furthermore, limited financial and human resources impede effective implementation, while bureaucratic inefficiencies and poor coordination among implementing agencies have delayed policy outcomes. To address these issues, it is essential to improve resource allocation, conduct regular community workshops to enhance understanding of indigenous rights, and establish a legal framework that harmonizes customary and national laws. Strengthening local authorities and aligning policy objectives with the cultural context of Kampung Kuta are also critical steps. These measures are necessary to safeguard indigenous rights and preserve Kampung Kuta’s cultural heritage, fostering a sustainable model for indigenous rights protection in Indonesia.  

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.