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This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

The Indonesian Archipelagic Sea Lane II (ALKI II) constitutes a strategic route stretching from the Sulawesi Sea to the Indian Ocean with trade values reaching USD 1.5 million daily and traversed by more than 36,773 vessels annually. The complexity of maritime security threats in this region has increasingly intensified following the relocation of the capital city to East Kalimantan, thereby demanding an effective decision support system to assist Indonesian Warship Commanders in making operational decisions that are rapid, accurate, and in accordance with applicable legal provisions. This research employs a qualitative approach through in-depth interviews with four maritime expert sources, with data analysis using NVivo 12 software. Analysis results identified maritime operational complexity and the urgent need for a comprehensive decision support system. These findings subsequently served as guidance in designing a Decision Support System (DSS) with a tab-based interface that integrates international legal frameworks such as UNCLOS 1982, Law No. 3/2025 on TNI, and related national regulations to generate structured action recommendations along with their legal foundations. Research findings demonstrate that the developed DSS successfully integrates operational, legal, and situational aspects to support decision-making that is rapid, accurate, and legally compliant. This system has proven to enhance the effectiveness of Indonesian Warship Commanders in addressing the complexity of maritime security (KAMLA) challenges in ALKI II through the provision of legally-based action recommendations from national and international frameworks accessible in realtime during operational situations.  

The rapid development of information and communication technology has encouraged military organizations to adopt modern systems capable of supporting operational effectiveness. One of the challenges faced by the Indonesian Marine Corps is the limitation of conventional monitoring methods that still rely on voice reports through tactical radios and manual communication systems. This condition often causes delays in information delivery, inaccuracies in troop positioning data, and difficulties in controlling personnel and logistics in dynamic operational environments. This study aims to formulate a conceptual model for the utilization of a GPS Tracking System integrated with Marine Corps communication equipment to improve troop and material movement monitoring. The study employed a Research and Development (R&D) method with a descriptive qualitative approach. Data were collected through literature review, observation, interviews, questionnaires, and documentation involving operational personnel and military communication experts. The results indicate that integrating GPS Tracking Systems with communication equipment can provide real-time location information, improve command and control effectiveness, accelerate reporting processes, enhance logistics supervision, and support operational evaluations through recorded movement data. The proposed concept is expected to strengthen situational awareness, increase operational efficiency, and support mission success in future Marine Corps operations.

The fashion industry produces large amounts of textile waste, necessitating sustainable design solutions such as zero-waste fashion design. This study examines the application of zero-waste fashion using the fabric manipulation tucking technique to ready-to-wear clothing. The objective of this study is to determine how the tucking technique can be applied to zero-waste pattern design to produce efficient and aesthetically pleasing clothing. The research method used is Research and Development (R&D) with the ADDIE development model.The research results include five stages: In the analysis stage, the author examines the concepts of zero waste, the tucking technique, and ready-to-wear clothing. In the design phase, two zero-waste pattern concepts with variations of tucking were created as trials. Development was carried out through design validation and revisions based on expert input. Implementation was carried out with product production based on the refined final design. Finally, evaluation was carried out through product validation and final revisions until the product was finished. The results show that zero-waste design using the tucking technique can be implemented systematically, reducing waste and enhancing product uniqueness.Recommendations in this study highlight the importance of tucking stitch direction, accurate placement of zero-waste patterns, and the use of excess fabric as an additional tucking accent to reduce looseness and optimize fabric usage. Selection of appropriate fabrics to support the aesthetic results and effectiveness of the Tucking technique in ready-to-wear fashion products.

One of the most significant foods for the people of Indonesia, tempeh is made mostly from soybeans. Soybean quality selection is still mostly done by hand, relying on eye inspection and the expertise of business actors. This may cause subjective evaluations, lengthy decision-making processes, and uneven outcomes. With the TOPSIS technique as its foundation, this project intends to construct a Decision Support System (DSS) for selecting high-quality soybeans. Color, texture, price, scent, and flavor are some of the evaluation criteria. Observations and interviews were conducted in Rumah Tempe A-Zaki Padang to gather data for the research. Ranking the options according to how close they were to the positive ideal solution and how far away from the negative ideal solution was done using the TOPSIS approach. In terms of preference values, the Green Soybean option came out on top with 0.9692, followed by Black Soybeans with 0.2335, Yellow Soybeans with 0.1516, and Brown Soybeans with 0.1181. Based on these outcomes, it seems that TOPSIS can indeed provide objective suggestions for soybean selection according to a number of different standards. Business players in the tempeh industry may benefit from this decision support system by using it to choose high-quality soybean raw materials more efficiently and accurately.

Misconceptions on the topic of waves are a systemic problem in high school physics learning that requires a comprehensive diagnostic instrument. Conventional diagnostic instruments up to the four-tier generation have limitations in revealing the conceptual structure behind students' thinking errors. This study aims to develop a five-tier multi-representation diagnostic instrument on the topic of waves using the 4D model (Define, Design, Develop, Disseminate). The main innovation of this instrument lies in the integration of multi-representations (verbal, pictures, graphics, mathematical) in Tier 1 and the addition of a paraphrase tier (Tier 5) that asks students to rewrite their understanding in their own words. The development process includes needs analysis, designing a grid of 16 questions, validation by two experts, and a limited trial on 34 grade XI students of SMAN 13 Kota Jambi. The results of expert validation showed an average percentage of 91.25% (Very Good) from both validators. Content validity was met with a percentage of False Positive (FP) of 6.80% and False Negative (FN) of 4.41%, both below the 10% threshold. Construct validity was confirmed through a significant Product Moment correlation (r = 0.342–0.348; sig. < 0.05) and factor analysis with six significant factors (eigenvalue > 1). The instrument's reliability was high, with a Cronbach's Alpha of 0.726. This instrument is expected to help physics teachers diagnose students' misconceptions more precisely and thoroughly on the topic of waves.

In the Education 4.0 era, schools face unprecedented challenges in managing teacher performance effectively. Traditional top-down performance management systems have proven inadequate for fostering continuous professional growth, intrinsic motivation, and adaptive teaching competencies required in increasingly technology-driven learning environments. This study aims to develop, validate, and assess the effectiveness of a School-Based Performance Management (SBPM) model designed to enhance teacher effectiveness across cognitive, affective, and pedagogical dimensions. Using a Research and Development (R&D) design following the ADDIE framework, the study was conducted in three phases: needs analysis, model development, and model validation. Participants included 12 school principals, 186 teachers, and 8 education experts from 24 public secondary schools in [Province, Country]. Validation by experts yielded a content validity index (CVI) of 0.91. Implementation resulted in statistically significant improvements in teacher effectiveness scores (t = 8.74, p < 0.001, Cohen's d = 1.23), digital pedagogy competency (mean increase = 22.4%), and student learning outcomes (mean improvement = 17.8%). The SBPM model provides a contextually responsive, evidence-based framework that empowers schools to manage teacher performance collaboratively, fostering professional accountability and sustainable instructional quality in Education 4.0.

The enactment of Indonesia's Law Number 20 of 2025 on the Code of Criminal Procedure (KUHAP 2025), effective January 2, 2026, introduces a paradigmatic shift in the coordination between investigators and public prosecutors: Article 58 mandates active coordination from the investigation stage, fundamentally departing from the sequential-passive model of the former KUHAP, while Article 70 imposes a strict seven-day deadline for indictment drafting after case files are declared complete. This study examines two interconnected questions: (1) how the legal framework governing investigator–prosecutor coordination is structured under KUHAP 2025 and related legislation; and (2) how that framework is implemented in practice at the Purwakarta District Prosecutor's Office. A normative–empirical mixed-method design was employed, integrating statutory, conceptual, and case-study approaches. Data were gathered through in-depth interviews with prosecutors and investigators at Purwakarta District Prosecutor's Office and Purwakarta Police Resort, case document analysis, and field observation. The theoretical framework combines Lawrence M. Friedman's Legal System Theory and Soerjono Soekanto's Law Enforcement Theory. Findings reveal that KUHAP 2025 delivers substantial normative advancement yet harbours three critical regulatory gaps: the absence of binding technical protocols for implementing mandatory active coordination, the lack of uniform and measurable case-file completeness standards, and no formal mechanism for resolving institutional disagreements on legal interpretation. On the ground, coordination at Purwakarta still operates under the old sequential-passive pattern despite the new law: case-file returns (P-19) remain frequent, driven primarily by absent expert testimony, insufficient factual narration in examination records, and mismatches between charged articles and legal facts. A Friedman–Soekanto diagnostic reveals simultaneous dysfunction across all three legal system components substance, structure, and legal culture with the entrenched 'waiting culture' between the police and the prosecution identified as the most resistant obstacle to reform.

Regulatory overlap between the Electronic Information and Transactions Law, the Pornography Law, and the Sexual Violence Crimes Law in the handling of online gender-based violence (KBGO) in Indonesia creates a conflict of norms that results in double victimization. This normative legal study aims to identify the concrete forms of victim sacrifice resulting from overlapping regulations and to critique the inability of conflict-resolution mechanisms to address these conflicts through the principle of lex specialis systematica from a substantive justice perspective. The findings reveal four forms of victim sacrifice: victim criminalization, the length of the judicial process, inconsistencies in court rulings, and the failure to fulfill the right to restitution and the right to be forgotten. This study also concludes that the lex specialis systematis principle is inadequate because its dogmatic approach disregards the interests of victims, requires time and expertise that ordinary victims lack, and is not consistently applied in courts. This study recommends a paradigm shift from a dogmatic approach to a victim-centered approach.

This literature study examines the procedures for developing creativity test instruments based on creative thinking indicators in educational assessment. The background of this study is driven by the limited availability of appropriate instruments that can accurately measure students’ creative thinking skills, as most existing assessments still emphasize lower-order thinking. The objective of this study is to analyze systematic procedures in developing valid and reliable creativity test instruments. The method used is a qualitative literature review of various studies on instrument development, particularly those applying Research and Development (R&D) approaches such as 4-D models. The findings show that the development process generally involves several stages, including needs analysis, formulation of test specifications, construction of items based on creative thinking indicators (fluency, flexibility, originality, and elaboration), expert validation, limited trials, and statistical analysis of validity and reliability. These indicators represent core dimensions of creative thinking that must be integrated into the instrument to ensure comprehensive measurement . The implications of this study highlight that systematic and theory-based procedures are essential to produce high-quality instruments that are valid, reliable, and practical, thereby supporting effective evaluation and fostering students’ creative thinking skills.

This study was conducted to examine, from an organizational behavior perspective, how leadership styles influence employee work behavior at the Population and Civil Registration Service (Dukcapil) of Magelang Regency. This study utilized various reference sources, including books, scientific journals, and previous research on leadership, organizational behavior, and employee work behavior. The results showed that certain leadership styles have a significant impact on employee work behavior, particularly in terms of improving discipline, motivation, responsibility, and the quality of public services. Transformational, democratic, and authentic leadership styles are considered more effective because they can create a good work environment, build trust, and encourage positive behaviors such as cooperation and initiative. Conversely, ineffective leadership can lead to low work motivation, decreased organizational commitment, and decreased quality of public services. Furthermore, this study shows that organizational systems are not the only factor influencing the success of public services; leaders also have the necessary expertise to direct and change employee work behavior. Therefore, a flexible and engaging leadership style is an important component in improving the quality of public services at Dukcapil of Magelang Regency.

The availability of a reliable backup power source is essential for supporting the operational continuity of the Indonesian National Army Fuel Filling Station (SPBT) at the Naval Academy (AAL). Interruptions in the main electrical supply can disrupt fuel distribution activities and reduce operational readiness. This study aims to determine the most appropriate emergency generator as a backup power source for SPBT AAL using the Analytical Hierarchy Process (AHP) method. Data were collected through observations, interviews, documentation, and questionnaires administered to experts with competencies in electrical systems and operational management. The evaluation was based on three criteria: purchase cost, spare parts availability, and ease of maintenance. Five generator alternatives were assessed, namely Cummins C10D6, Yanmar YTG10S, Traknus PL15P-SS, Honda EM10000, and Yamaha EF12000E. The results indicate that ease of maintenance is the most influential criterion with a priority weight of 0.627, followed by spare parts availability at 0.280 and purchase cost at 0.094. The global priority ranking shows that Yanmar YTG10S achieved the highest score of 0.438, making it the most suitable emergency generator for SPBT AAL. Furthermore, the consistency ratio (CR) values were below 0.10, indicating that the respondents’ judgments were consistent and that the results are valid for decision-making purposes.

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

Financial information systems in higher education institutions manage highly sensitive assets, including tuition payments, scholarships, payroll, vendor transactions, budgeting, and institutional financial reporting. Although ISO/IEC 27001:2022 provides a risk-based foundation for establishing an Information Security Management System, its implementation in universities is frequently constrained by fragmented governance, limited resources, complex asset environments, inconsistent managerial commitment, cultural resistance, and limited real-time monitoring capability. This study aims to develop an integrated security evaluation model for campus financial information systems by combining ISO/IEC 27001:2022, Zero Trust Architecture, AI-driven threat detection, security maturity assessment, and human-factor analysis. The study adopts a mixed-method sequential explanatory design integrated with Design Science Research. Quantitative stages include asset identification, risk scoring, ISO 27001 control gap analysis, maturity assessment, Zero Trust readiness assessment, and AI-driven detection readiness assessment. Qualitative stages include document analysis, semi-structured interviews, observation, expert judgment, and thematic analysis to examine organizational, cultural, and behavioral factors influencing security control effectiveness. The proposed outcome is the HEFIS-ISMS Model, an integrated framework consisting of seven layers: ISO 27001 control compliance, risk-based asset protection, security maturity, human and organizational factors, Zero Trust readiness, AI-driven detection readiness, and improvement roadmap. The model is expected to address the static and compliance-oriented limitations of conventional ISO 27001 assessments by introducing adaptive access control, continuous monitoring, anomaly detection readiness, and phased implementation guidance. The study contributes theoretically to cybersecurity governance in higher education and practically to risk-prioritized security improvement for resource-constrained universities.

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Magnetic Resonance Imaging (MRI) is a high-tech medical diagnostic equipment that plays an important role in healthcare, but in its operation it faces problems in the form of very large maintenance costs. This is due to the complexity of MRI technology, where the main unit of MRI is an imported product, while supporting equipment such as UPS, chiller, and AHU system are domestic products, thus impacting the increase in maintenance costs in hospitals and potentially reducing the quality of service. The solution to reduce maintenance costs, because maintenance cost efficiency can increase hospital profits. This study discusses the determination of maintenance priorities on MRI using a multi-criteria-based decision-making model by considering: the age of the MRI, the number of error logs, the condition of supporting equipment, and the expertise of the operator in operating the MRI. The Analytical Hierarchy Process (AHP) method is used with the stages of forming a decision hierarchy, pairwise comparisons, matrix normalization, priority weight calculation, and consistency testing. Data were obtained through questionnaires given to competent respondents, with the object of research at the Orthopedic Hospital, Surakarta, Indonesia. The results of the study indicate that the AHP method can be used to determine MRI maintenance priorities effectively. This is evidenced by the best alternative results, namely the Medium type (0.3372), followed by All Risk (0.3315), and Labor Only (0.3311). The Medium type is the most optimal choice. The AHP method has been proven to provide objective, structured, and accountable recommendations for hospital management in determining maintenance contracts that are appropriate to the technical condition of the equipment and budget constraints.

The digital transformation driven by the acceleration of Artificial Intelligence (AI) has fundamentally transformed leadership paradigms and the structure of the modern workplace. This study aims to provide an in-depth analysis of the various strategic opportunities and systemic risks arising from the integration of AI into contemporary organizational leadership practices, where technology is no longer merely a tool but a collaborative partner in managerial processes. Using a Systematic Literature Review (SLR) method on 30 reputable scientific journals with publications spanning up to 2026, this article analyzes the transition of the leader’s role from a conventional hierarchical model toward the concept of Augmented Leadership. Data analysis results indicate that AI implementation offers significant opportunities through data-driven decision-making systems with high precision, intelligent resource allocation optimization, and enhanced leadership intervention effectiveness, which has been documented to reach up to 35%. However, this transformation also brings a series of complex multidimensional risks, including algorithmic biases that could trigger inequality cascades, ethical dilemmas related to operational transparency (black box), and the potential erosion of the meaning of work for employees. The discussion in this article emphasizes that the success of this transformation depends not only on technical expertise, but also on redefining leadership competencies to prioritize emotional intelligence and ethical governance frameworks such as the CARE Framework (Control, Awareness, Responsibility, and Evaluation).

The limited use of interactive learning media has made it difficult for students to visualize the functions and assembly flow of computer components. This study aims to design and develop an Android-based educational game called “Assemble & Learn” as an interactive medium for computer assembly lessons, specifically for vocational high school students at SMK Negeri 1 Tanjung Jabung Barat. The development process follows the Multimedia Development Life Cycle (MDLC), which includes the stages of concept, design, material collection, assembly, testing, and distribution. The learning content covers several core competencies: KD 3.2/4.2 on computer assembly, KD 3.3/4.3 on assembly testing, KD 3.4/4.4 on BIOS configuration, and KD 3.5/4.5 on operating system installation, with a focus on KD 3.2 and KD 3.5. Research instruments consist of validation questionnaires for subject-matter experts, media experts, and student trials using the System Usability Scale (SUS). Validation results show that the educational game received an average score of 94% from media experts and 100% from subject-matter experts, both categorized as “Highly Feasible.” Meanwhile, student trials indicated strong acceptance, with an average SUS score of 85% (excellent usability). In conclusion, the “Assemble & Learn” educational game offers an innovative solution to boost learning motivation, simplify material visualization, and provide flexible practice opportunities, thereby supporting the achievement of computer assembly competencies in an optimal and effective way.

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.

Emotional mental health in adolescents is an important focus because this age group is highly vulnerable to academic and social pressures, as well as the demands of personal development. Emotional problems such as anxiety, stress, and depression that are not recognized early on can interfere with concentration, social relationships, and psychological well-being. This study aims to review the literature related to the early detection of emotional mental disorders in adolescents, so that it can serve as a basis for the development of prevention and intervention strategies. The method used is a literature review, analyzing a number of recent research articles discussing risk factors, symptoms, and early screening methods using instruments such as the Self Reporting Questionnaire (SRQ) and the Strengths and Difficulties Questionnaire (SDQ). The results of the study show that the most common symptoms include anxiety, fatigue, concentration disorders, and relationship problems with peers in adolescents, as well as academic pressure in students. Early screening has been proven to help identify individuals at risk so that intervention can be carried out more quickly. The use of technology, such as web-based expert systems, can also speed up the screening process and improve the accuracy of assessments. It is recommended that educational institutions and health services be more active in conducting mental health screening, providing promotional education, and designing preventive programs. Further research should use analytical or experimental designs to explore risk factors and the effectiveness of interventions in greater depth.