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This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

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

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 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.

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

One of the development efforts within the national development framework, the government/government agencies/institutions at every level carry out development authority for the Public Interest. Based on the concept of the State's Right to Control, the Government, on behalf of the Land State, has the absolute right to regulate, determine and determine land rights for the sake of realizing the welfare of the people. On the other hand, the government has an interest in acquiring land for the public interest. In this research, a juridical study was carried out on what is the state's right to control land in land acquisition for public purposes? And what is the government's authority to acquire land for public purposes? The aim of this research is to determine the state's right to control land for the public interest and to find out what the government's authority is in acquiring land for the public interest. The method used in this research is the Normative Juridical method, namely comprehensively reviewing the legal aspects of statutory provisions related to the settlement of compensation for land acquisition for the public interest. In this research, it was found that the State is only limited to regulating, determining and determining the allocation of land rights, and in procuring land for the public interest, the government or agencies using land as development objects are obliged to provide compensation in accordance with the value determined by the assessment team.

This study aims to develop erfina game as ecosystem learning media and to know and describe the results of expert validation, teacher responses, student responses and student learning outcomes of the developed media. This research uses the research and development method (Research & Development). The model used in this research is ADDIE consisting of 3 stages, namely Analysis, Design, and Development. The trial was conducted on 10 students of Class VII of SMP Negeri 02 Satu Atap Suwawa Selatan. The results of the study found: (1) validity test based on the percentage of media validation of 85% (Very Valid) and material expert validation obtained a percentage of 87% (Very Valid). (2) Practicality test based on teacher response results obtained a percentage of 91% (Very Practical) and the results of students' responses of 93% (Very Practical). (3) Student learning outcomes test obtained from the results of student learning tests through Preetest and Posttest evaluations, based on the N-Gain scale obtained a value of 0.53 or 53% which is included in the moderate category

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 service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

This study explores the role of transformational leadership within the context of Christian Religious Education, emphasizing its ethical foundation and implications for shaping the future of humanity. In an era marked by moral ambiguity, rapid technological progress, and declining spiritual values, Christian education faces the urgent challenge of cultivating ethical character, spiritual maturity, and social responsibility. The problem addressed in this research is the gap between leadership practices in Christian educational settings and the transformative outcomes expected in students’ moral and spiritual development. The objective of this study is to analyze how transformational leadership can be effectively applied to Christian Religious Education to foster ethical behavior and visionary thinking. Using a qualitative descriptive method supported by literature analysis and interviews with Christian educators and leaders, this research identifies core principles and strategies that align biblical teachings with transformational leadership theory. The findings reveal that transformational leaders who model Christ-centered values, inspire through vision, and mentor with compassion significantly impact learners’ ethical formation and worldview. The synthesis of ideas highlights the integration of faith, leadership, and pedagogy as a holistic approach to addressing the ethical and existential challenges of the 21st century. In conclusion, transformational leadership within Christian Religious Education is essential in guiding learners toward a life of purpose, integrity, and contribution to a humane and spiritually grounded society.

Guidance and counselling is an important element in education and individual development. This article discusses the theoretical and practical approaches underlying guidance and counselling, including their theoretical foundations, methods, as well as their application in education. In addition, an analysis of the counselling approach based on John 4:1-42 shows the relevance of spiritual values in forming a holistic approach. The article also highlights the importance of learner character building as one of the main objectives of guidance and counselling services.

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

This research aims to optimize the use of interactive flipbooks as a literacy learning media in elementary schools. Interactive flipbook media offers an innovative approach in the learning process, combining engaging visualization, interactivity, and digital accessibility that meets the needs of 21st-century students. The method used in this research is a literature review involving the collection, analysis, and synthesis of various literature related to the use of interactive flipbooks in the context of primary education. The results indicate that interactive flipbooks can enhance reading interest, literacy skills, and student comprehension through a combination of text, images, audio, and animation. This media also allows students to learn independently and collaboratively by utilizing interactive features. In addition, interactive flipbooks have proven effective in supporting thematic and integrative learning, which is often implemented in elementary schools. This study recommends the development of curriculum-based interactive flipbooks, teacher training in their use, and the integration of this media into teaching strategies. With proper optimization, interactive flipbooks can become an innovative solution to improve the literacy quality of elementary school students.

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.

Teacher leadership is critical in shaping the educational environment and promoting positive change within schools. Teacher leadership fosters educational innovation and creates supportive learning environments. This study investigates the self-perceived leadership qualities of pre-service teachers, focusing on essential domains of teacher leadership, including self-awareness, leading change, communication, diversity, instructional proficiency, continuous improvement, and self-organization. Utilizing a structured survey instrument adopted and adapted from TLSA (Teacher Leadership Self-Assessment) by Katzenmeyer and Moller (2009). Data was gathered from a sample of teacher candidates to assess their competencies in these domains. The teacher candidates were the final-year Primary Teacher Education Program students at Esa Unggul University.  The findings indicate varying levels of readiness among the participants. The categorical analysis provides insights into specific areas where future teachers demonstrate potential and highlights domains where further development may be beneficial. This research contributes to the understanding of teacher leadership in the context of teacher preparation programs and underscores the importance of targeted support in nurturing well-rounded teacher leaders. Implications for curriculum adjustments and the integration of leadership training in teacher education programs are discussed.

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

This article aims to analyze Semarang's city diplomacy in solving environmental problems. Cities have an increasingly large role to play in this globalization era due to complex global issues, especially environmental issues. Cities are also having difficulty dealing with globalization due to the speed of population growth, economic pressures, excessive land use, and the increasing use of motor vehicles that release pollutants into the air. To address these issues, cities around the world are doing their best to find cooperative solutions through diplomacy. In addition, many national capitals cannot handle multiple tasks and, therefore, need to delegate some of their burden to other cities. In line with these objectives, this study utilizes an exploratory and descriptive qualitative research method, focusing on Semarang's diplomacy efforts. This study found that the Semarang city government has been perceived as an institution with clear political objectives that is fully committed to the practice of city diplomacy to engage directly, albeit in a limited way, in multilateral and bilateral international cooperation to find solutions to its environmental problems. The city government is no longer seen as an object of implementation of program plans formulated at the central level but also has the opportunity to formulate strategic plans or bottom-up procedures based on the needs of local communities and the suitability of the model with environmentally sustainable urban development.