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The Village Fund Policy is a state instrument in realizing village-based national development as mandated by Law Number 6 of 2014 concerning Villages. The Village Fund was designed as a form of state affirmation for villages that have experienced development inequality for years. However, in practice, the policy of cutting or reducing the allocation of the Village Fund resulting from changes in national fiscal policy, budget refocusing, and state economic pressures has created serious problems for the direction of the legal politics of village development. This study aims to analyze the legal politics of cutting the Village Fund and its implications for the principle of social justice as contained in the fifth principle of Pancasila and Article 33 of the 1945 Constitution of the Republic of Indonesia. The study uses a normative juridical method with a legislative approach, a conceptual approach, and a philosophical approach. The sources of legal materials consist of primary legal materials in the form of laws and regulations, secondary legal materials in the form of books, journals, and scientific articles, and tertiary legal materials in the form of legal dictionaries and encyclopedias. The results of the study indicate that the cutting of the Village Fund in legal politics indicates a shift in the state's orientation from the welfare state concept to a more centralized and pragmatic fiscal approach. This policy has hampered village development, increased social inequality, weakened village community empowerment, and potentially violated the principle of distributive justice. Therefore, fiscal policy regarding Village Funds should maintain villages as the primary subjects of national development by strengthening the principles of fiscal decentralization and social justice. Keywords: Legal Politics, Village Funds, Social Justice, Welfare State, Fiscal Decentralization..

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

The problem faced by Kelurahan Kebagusan is that there is no structured system in determining the allocation of aid funds to the community, so the distribution process is often uneven and less targeted. So far, the determination of aid recipients is only based on subjective observations and manual assessments that have the potential to cause ineffectiveness in decision making. Therefore, a decision support system was designed to assist the kelurahan in prioritizing beneficiaries objectively and transparently. This system uses the Simple Additive Weighting (SAW) method, which allows the assessment process to be carried out based on the weights of several predetermined criteria, such as economic conditions, number of dependents, employment status, and home ownership. The result of this system development is a desktop-based application using the Java programming language, which is expected to help the kelurahan in managing data and performing calculations quickly and accurately, so that the allocation of aid funds can be more targeted and fair.   Keywords: Decision Support System, Simple Additive Weighting, Fund Allocation, Kebagusan Village.

This study aims to present a comprehensive bibliometric analysis of Intellectual Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ) in an academic context, particularly focusing on the role of lecturers. Using bibliometric methods. The data for this study came from 300 English-language scientific articles published in 2023 from the Scopus and Google Scholar databases. The analysis was carried out using keyword co-occurrence techniques, overlay visualization, density visualization, and author collaboration networks. The findings show that there is a strong focus on developing conceptual frameworks and reviewing literature related to IQ, EQ, and SQ, indicating an effort to understand the integration of these three intelligences as the foundation for human resource development in higher education. However, several keywords were also found to be thematically irrelevant, suggesting challenges in data filtering or uniqueness of terminology between disciplines. Collaborative networks between authors tend to be fragmented, indicating the potential for fostering broader collaboration. The implications of this study theoretically reinforce the need for the integration of IQ, EQ, and SQ in understanding holistic intelligence, while practically encouraging higher education institutions to design lecturer development programs that balance these three aspects of intelligence to form superior character and performance

Community-based tourism is a form of tourism development managed by local communities with the aim of providing direct benefits to the local population. Lubuk Mande Rubiah Subdistrict in Padang City has promising natural tourism potential, yet youth involvement in its development remains limited. This study aims to examine the socialization of the role of Karang Taruna (youth organization) in supporting tourism development in the area. The research employed a descriptive qualitative approach through field observation and interviews with local youths involved in Karang Taruna. The results indicate that Karang Taruna contributes to managing ticketing, maintaining the cleanliness of the site, and initiating promotional efforts through social media. However, the lack of training and supporting facilities poses significant challenges to fully realizing this potential. The socialization efforts focused on strengthening youth capacity, increasing awareness of tourism promotion, and providing a sample digital product in the form of a promotional video. These findings imply that, with the right approach, Karang Taruna can serve as a driving force in building a sustainable tourism ecosystem rooted in local community participation.   Keywords: , , 

Global phenomena highlight the increasing attention to entrepreneurship as a solution to reduce unemployment and promote sustainable economic growth (SDG 8: Decent Work and Economic Growth). On a local level, vocational high school (SMK) graduates in Indonesia face the challenge of low entrepreneurial intention, which has the potential to exacerbate youth unemployment rates. This study aims to explore entrepreneurship learning strategies and the contribution of teacher behavior in shaping the entrepreneurial intentions of SMK students through a Systematic Literature Review (SLR) approach. The novelty of this research lies in integrating two key elements—innovative learning strategies and teacher behavior as role models—which have been minimally discussed in previous literature. The urgency of this research stems from its contribution to SDG 4 (Quality Education), by strengthening entrepreneurship education as a foundation for developing a competitive workforce. The method employed in this study is a Systematic Literature Review (SLR), which involves collecting and analyzing relevant journal articles using VOSviewer software based on selected keywords. The findings indicate that project-based and collaborative learning approaches enable students to directly experience real-world business challenges, such as developing business ideas and working in teams to solve practical problems. Teacher behavior, serving as both facilitator and motivator, plays a crucial role in encouraging students to dream big, believe in their abilities, and view entrepreneurship as an attractive career path. The implications of this research provide practical insights for educators and policymakers in designing effective entrepreneurship curricula while supporting the SDG agenda, particularly in promoting quality education, decent work, and inclusive economic growth. This study contributes to the reinforcement of sustainable entrepreneurship education in Indonesia.

Global phenomena highlight the increasing attention to entrepreneurship as a solution to reduce unemployment and promote sustainable economic growth (SDG 8: Decent Work and Economic Growth). On a local level, vocational high school (SMK) graduates in Indonesia face the challenge of low entrepreneurial intention, which has the potential to exacerbate youth unemployment rates. This study aims to explore entrepreneurship learning strategies and the contribution of teacher behavior in shaping the entrepreneurial intentions of SMK students through a Systematic Literature Review (SLR) approach. The novelty of this research lies in integrating two key elements—innovative learning strategies and teacher behavior as role models—which have been minimally discussed in previous literature. The urgency of this research stems from its contribution to SDG 4 (Quality Education), by strengthening entrepreneurship education as a foundation for developing a competitive workforce. The method employed in this study is a Systematic Literature Review (SLR), which involves collecting and analyzing relevant journal articles using VOSviewer software based on selected keywords. The findings indicate that project-based and collaborative learning approaches enable students to directly experience real-world business challenges, such as developing business ideas and working in teams to solve practical problems. Teacher behavior, serving as both facilitator and motivator, plays a crucial role in encouraging students to dream big, believe in their abilities, and view entrepreneurship as an attractive career path. The implications of this research provide practical insights for educators and policymakers in designing effective entrepreneurship curricula while supporting the SDG agenda, particularly in promoting quality education, decent work, and inclusive economic growth. This study contributes to the reinforcement of sustainable entrepreneurship education in Indonesia.

The development of information and communication technology has had a major impact on various aspects of the economy. Now digital communication has become an important part of everyday life, the use of applications such as WhatsApp Business has become an important tool for business people in their marketing strategies. The purpose of this study is to find out how the use of the WhatsApp Business application can increase the effectiveness of marketing strategies. The analysis was carried out using the Literature Review research method from various special journals on the use of the WhatsApp Business application in marketing strategies. The research method used is the Literature Review method from several special journals that contain related topics. Literature search using the Google Scholar database using the keywords WhatsApp Business application and marketing strategy. Articles must be published no later than the last five years. There are 16,600 articles, and the author selects the top 5 articles from the search results and the most relevant articles to the topic. From this study it can be concluded that WhatsApp Business is an effective tool for increasing customer interaction and expanding the reach of a company's marketing. However, to realize the full potential of WhatsApp Business, it is important for entrepreneurs to pay attention to digital communication ethics, present relevant content, and continue to monitor and evaluate their marketing strategies. Further research can be done to investigate the long-term impact of using WhatsApp Business in marketing strategies and the implementation of best practices to maximize its benefits.    

Abstract. Online shopping is a new technique in the world of trade in the lives of people in the modern era. Online shopping is also considered practical because online marketing utilizes the internet as a potential source of information to facilitate the life system. With global technological advancements of transactions that continues to develop, many opportunities for convenience are open for people in shopping activities. One of them is through online buying and selling known as e-commerce. This phenomenon shows that e-commerce platforms such as Tiktok, Shopee, Tokopedia, Lazada, Blibli, and Bukalapak have become the main choice for people in making shopping transactions today. This reflects the widespread adoption of the concept of online shopping as a practical and efficient alternative to meet consumer needs. This development also marks the transformation of the traditional way of shopping towards a more modern model that is integrated with technology. In carrying out this transaction, various types of contracts are used, such as the istishna contract. This istishna contract can be used for online purchases and sales can be established in a more structured manner and in accordance with sharia principles. Through this contract, buyers and sellers can carry out transactions clearly and fairly, and ensure that the goods or services ordered are suitable with the requirements and anticipations of the buyer. This research makes use of a descriptive qualitative approach involving reading theory, which includes methods of collecting and analyzing data from a variaty of sources including books, scientific notebooks, references, & additional literature partinent to the study topic. The purpose of this study is to determine the use of the isttishna contract for online purchases and sales made under the cash on delivery (COD) method with the hope of producing a through comprehension of the idea of the isttishna contract in Islamic economics and the ways in which these ideas might be used in cash on delivery (COD) transactions. Keywords: Contract istishna, cash on delivery (COD), buy and sell online   Abstrak. Penjualan online  adalah  pola perdagangan  yang telah merevolusi cara hidup masyarakat umum pada zaman sekarang. Penjualan online menjadi lebih umum karena penjualan ini menggunakan internet untuk menyediakan  pengetahuan yang  berpotensi  berguna  untuk memperlancar pola hidup. Dengan kemajuan teknologi dalam dunia transaksi yang terus berkembang, terbuka banyak peluang kemudahan bagi masyarakat dalam kegiatan berbelanja. Salah satunya adalah melalui jual beli online yang dikenal sebagai e-commerce. Fenomena ini menunjukkan bahwa platform penjulaan online contohnya Tiktok, Shopee, Tokopedia, Lazada, Blibli, serta Bukalapak telah menjadi pilihan utama masyarakat dalam melakukan transaksi belanja saat ini. Hal ini mencerminkan adopsi yang luas terhadap konsep belanja online sebagai alternatif yang praktis dan efisien dalam memenuhi kebutuhan konsumen. Perkembangan ini juga menandai transformasi cara tradisional berbelanja menuju model yang lebih modern dan terintegrasi dengan teknologi. Dalam pelaksanaan transaksi ini, digunakan berbagai jenis akad seperti akad istishna. Dengan menggunakan akad istishna, transaksi jual beli online dapat terjalin dengan lebih terstruktur dan sesuai dengan prinsip syariah. Melalui akad ini, pembeli dan penjual dapat menjalankan transaksi dengan jelas dan adil, juga memverifikasi bagian atau item tersebut yang dikirim sebanding dengan keperluan dan harapan pembeli. Penelitian ini meggunakan metode kualitatif deskriptif dimana melibatkan teori kepustakaan, yang mencakup metode pengumpulan dan analisis data melalui beragam referensi misalnya buku, jurnal akademik, referensi, serta rujukan lain yang berhubungan terkait pokok penelitian. Penelitian  ini  bertujuan agar mengetahui penerapan akad isttishna dalam sistem cash on delivery (COD) pada transaksi jual beli online dengan harapan menghasilkan pemahaman mendalam tentang konsep akad istishna dalam ekonomi syariah serta bagaimana prinsip-prinsip ini dapat diterapkan dalam transaksi cash on delivery (COD). Kata Kunci: Akad istishna, bayar ditempat, jual beli online

The rapid and modern development of technology has created an increasing need for adequate software, but sometimes the cost of software is often a problem for some individuals and companies who want to use it. Software piracy has become a common problem in society, which is detrimental to copyright holders and threatens the security of user data. This research analyzes publications on software piracy and its impact on Indonesian law from 2019 to 2024. The method used in this research is bibliometric analysis by collecting data through Google Scholar. The results show five main clusters covering legal aspects and internet technology.  Through this analysis, it was found that the close relationship between software piracy and Law No. 11 of 2008 on Electronic Information and Transactions, Constitution No. 28 of 2014 on Copyright, Law No. 1 of 2023 on the criminal code, and Law No. 1 of 2024 on the second amendment to Law No. 11 of 2008 on Electronic Information and Transactions are very relevant in dealing with this problem. However, further analysis is needed to understand their practical implementation and effectiveness in addressing software piracy. This research shows the potential for further research in software piracy based on keywords that are rarely used in previous studies.

In the realm of education, which prioritizes the holistic development of students' potential, extracurricular activities play an indispensable role. They not only complement the academic curriculum but also serve as effective avenues for shaping character, honing skills, and unearthing students' talents beyond the classroom. Through in-depth analysis of extracurricular activities, we can gain a better understanding of their contributions to students' potential development. This research aims to provide insights into how extracurricular activities play a crucial role in shaping the character, skills, and talents of students at MTs Negeri 4 Mandailing Natal.This study employs a qualitative approach with a focus on phenomenology. The research location is at MTs Negari 4 Mandailing Natal, located in Sumatra Utara. Data were obtained through interviews with the school principal, teachers, and members of the change agents. The implementation of extracurricular activities in developing students' interests and talents requires careful planning. Discussions on the analysis of extracurricular activities at MTs Negari 4 Mandailing Natal encompass various aspects, ranging from the types of activities, student participation, influence on character formation, to skills and talent development.Extracurricular activity supervisors play a vital role in planning activities and ensuring their implementation aligns with the intended goals. The success of extracurricular activities heavily relies on collaboration among the school principal, activity supervisors, and students. With extracurricular activities in place, MTs Negari 4 Mandailing Natal has witnessed significant developments in students' interests and talents, providing positive impacts not only for the students themselves but also for the educational institution and the surrounding community.   Keywords: , , , 

Abstract and Keywords must be written Teens navigate a digital environment that never sleeps, leading to potential disruptions in sleep patterns and overall health. The use of gadgets is increasingly widespread, as is the increase in gadget addiction among teenagers. The aim of this activity is to create a school environment that supports teenagers' social development without triggering unhealthy gadget addiction. In this way, teenagers can be guided towards conscious and self-responsible behavior in using devices. The awareness and awareness campaign will focus on how students can recognize the dimensions of gadget addiction and some of the signs and symptoms of mental disorders. The method of conveying information is carried out in the classroom in the form of a focus group discussion. Before the campaign is carried out, students will be given the SAS and PHQ9 forms as basic measuring instruments that detect the possibility of potential gadget addiction and mental disorders. Based on the results of addiction scores and mental health disorders, it shows that there is a significant correlation between addiction scores and mental health disorder scores with a p value <0.037. Even though the magnitude of this relationship is very weak linearly, several dimensions have a fairly clear cause and effect path, thus providing confirmation that excessive exposure to the use of digital devices will threaten the health of adolescents.

Technology-based learning has become a focal point in modern education, presenting both challenges and opportunities for educators. This study explores the dynamic landscape of planning pedagogy within the realm of technology-enhanced teaching. The research delves into the obstacles faced by educators when integrating technology into lesson planning, examining the associated opportunities for innovative pedagogical practices. Utilizing a qualitative approach, this study investigates the experiences of Aviva Hanum Siregar, Rahayu, and Safran, students in the PGMI program at the Faculty of Tarbiyah and Education Sciences, Universitas Islam Negeri Sumatera Utara. The findings highlight the diverse challenges encountered in adopting technology in lesson planning, such as technological barriers, resistance to change, and the need for continuous professional development. On the flip side, the study sheds light on the promising opportunities that arise from incorporating technology into teaching strategies. The authors discuss the potential for enhanced student engagement, personalized learning experiences, and the development of 21st-century skills. In conclusion, this research offers valuable insights into the multifaceted landscape of technology-based learning in the context of lesson planning. The identified challenges underscore the importance of strategic initiatives to address barriers, while the recognized opportunities point towards a transformative path for pedagogical innovation in higher education.   Keywords: ,, -,, 

In the current digital era, MSMEs business competition is getting tougher in getting customers through digital marketing platforms. The best strategies and solutions are needed by MSMEs to gain market share by optimizing several search engine techniques. Digital marketing in the form of websites that rank well on Google search pages will get more potential visitors. The website must be capable of being featured on Google pages. One way to optimize a website is by using search engine optimization (SEO) techniques to get a good ranking on search engine pages. SEO techniques are needed to increase brand awareness and generate potential traffic for a company's services or products. In this study, the authors apply SEO to MSMEs engaged in florist business. This research is an implementative research with SEO Web Design Methodology method, which emphasizes the delivery of information precisely and quickly. The result of implementing the system development method carried out on the digital marketing platform software from Funcraft Florist is that the Funcraft.epizy.com website can appear on the initial ranking of Google pages after applying SEO techniques according to keywords.

Abstract. Absorption of labor is an important problem in national development where the number is increasing from year to year as a result of the increase in population, while the available job opportunities are limited in number, so that the unemployment rate in several cities is increasing. A high level of investment will increase production capacity which will eventually lead to the creation of new jobs. That way, the unemployment rate can be reduced and people's incomes will increase. This research is a quantitative research with secondary data in the 2015-2021 observation period. Data collection in this study uses the documentation method for data on Population 15+ Working, Investment and Minimum Wage obtained from BPS, Department of Manpower and Office of Investment. The collected data is analyzed using multiple linear regression analysis. Overall, the results of multiple linear regression analysis and hypothesis testing can be concluded that partially investment and minimum wages have no significant effect on employment in Indonesia. Simultaneously, it shows that the investment and minimum wage variables have no simultaneous effect on employment in Indonesia. The lack of effect of investment on labor absorption in Indonesia is due to the fact that more investment is channeled into the capital-intensive project sector (services) compared to the labor-intensive project sector, where the capital-intensive project sector absorbs only a small amount of labor. Meanwhile, the minimum wage has no effect on labor absorption because the majority of the working population in Indonesia have received relatively high wages or exceeded the minimum wage. Employment. Absorption of labor in the perspective of Islamic economics is that the government has made various efforts as its responsibility to provide jobs for its people. The essence of Islamic economics in reviewing the power market based on an Islamic perspective shows the potential in generating economic equality in society and realizing prosperity   Keywords: national development, Investment, Minimum Wage  

Children with disabilities are part of diversity, but there are problems such as the lack of character formation of children, not yet optimal in developing the potential and limited skills and independence of children with disabilities. So the PKM-PM team at Slamet Riyadi University Surakarta provided a mentoring activity through the application of the aquaponics system in order to empower children with disabilities in improving the life skills of children with disabilities at YPAC Professor Doctor Soeharso Surakarta. The methods applied in this service include: (1) providing counseling and socialization related to the aquaponics system, (2) aquaponics assembly, (3) training related to aquaponics seeding and care, and (4) monitoring the development of aquaponics. The result of this service is that children with disabilities who become participants during the service process have gained knowledge related to the aquaponics system. Children routinely carry out maintenance such as spraying hydroponic vegetables, feeding catfish to cleaning fish waste at the bottom of the pond. Assistance is carried out to train the independence and responsibility of children with disabilities in aquaponic care as well as become vocational skills for them which if aquaponics continues to be developed it will become a source of income for children with disabilities, especially those living in dormitories. This service has achieved the expected results and the sustainability of this program continues to be carried out with a monitoring pattern. Keywords: Aquaponics, Empowerment, Children with Disabilities, Life Skills

Abstract According to Bruce Lliyd, the capital market acts as a liaison between investors and companies and government agencies through trading long-term instruments such as bonds, stocks, etc. Students as agents of change and the driving force of technological industry progress must have broad insights into financial management, and control that also pays attention to the potential for income in the form of investment. This activity aims to provide knowledge about the capital market and how to manage investments properly and correctly, to students of the Sharia Banking Department, Faculty of Economics and Islamic Business. So it is hoped that with the implementation of this seminar, students will be able to understand the capital market and how to manage investments, and can implement them in their lives in the future. Keywords: Potential Development, Young Investors, Future

To encourage political participation, good political education is needed. Political education can target young people as agents of change that have much influence in political development. Therefore, it is important to provide political education in strengthening the political participation of Indonesian youth. This program aims to provide Political Education in Strengthening Youth Political Participation. The service program was held in a four-month time series, from January to April 2019. The socialization activities had been held in Mandan, Sukoharjo Regency on Saturday, April 21, 2019 for one day, attended by 34 young people. The method used in program was socialization and active discussions, and providing motivation for the participants, which was previously preceded by participant assessment activities. The socialization activity lasted for one day. The core material of socialization consists of (1) political introduction; (2) the importance of political participation; (3) youth's ideal actions in political participation. The members of this program were Youth Organization of Mandan , Sukoharjo. Through this program, it can be beneficial for: (1) youth and the general public, to get a picture of political education and positive political participation; (2) for regions, can develop regional potential, regional promotion, and regional development; (3) for tertiary institutions, as fulfillment of the Tri Dharma element of Higher Education. Keywords: Mandan, political education, youth.

UKM Batik Anisa encounters several problems including limited creativity and innovation to create new designs and iconic motifs that can represent regional characteristics, limited variations in batik color, limited market network, marketing strategies, and promotional media for batik products, limited knowledge about tourism and the important role of souvenir, and limited tools and materials that are relevant for initiating the development of new batik motif called pithecanthropus erectus (PE). This is innovative motif that has the potential to become iconic batik product of Ngawi. This activity aims to overcome problem faced by UKM Batik Anisa. Methods include counseling, discussing, training, and assisting. Results of the activity include innovations of new batik design and motifs (pithecanthropus erectus), variation of batik color through diverse combination of color, website to expand market networks, knowledge improvement concerning tourism and opportunities to create iconic souvenirs, and new tools to increase productivity of UKM Batik Anisa. Keywords: batik; design; iconic; pithecanthropus erectus.