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Pricing is a critical factor determining the success of small and medium-sized enterprises (SMEs) in the market. This study investigates the pricing strategy implemented by Kebab Ajo Lubeg, a culinary SME located near Universitas Putra Indonesia YPTK Padang. The research aims to analyze how pricing methods are applied, the factors considered in price determination, and their influence on consumer purchasing decisions and business strategy. A qualitative descriptive approach was employed, with data collected through semi-structured interviews with the owner and employees, direct observation, and documentation of product offerings and pricing. Findings indicate that Kebab Ajo applies a combination of cost-based pricing, competition-based pricing, and product-based price variation to balance production costs, consumer purchasing power, and market competition. The pricing strategy significantly affects consumer satisfaction, repeat purchases, perceived value, brand image, and business competitiveness. This study provides practical insights for other SMEs in setting appropriate prices while maintaining customer loyalty and profitability, and it contributes to the academic discourse on marketing management and pricing strategies in the culinary sector.

This study identified the use of abbreviations in Medical Treatment Consent Forms (SPTK) at X Hospital Indonesia. A quantitative cross-sectional descriptive approach was applied to 76 SPTKs in September 2024, and questionnaires were administered to 30 patient-responsible physicians (DPJP). The results showed that 75% of SPTKs contained abbreviations, even though 97% of respondents understood the risk of miscommunication to patient safety. The state of the art includes accreditation standards that prohibit the use of abbreviations in informed consent, with global orthopedic studies reporting a decrease from 54% to 22% after educational interventions, as well as Indonesian regulations, namely Peraturan Mentri Kesehatan (Permenkes) Republik Indonesia No. 24/2022, which emphasizes that medical records must be complete. The novelty lies in the first empirical analysis in Indonesian hospitals to reveal the disparity between high physician knowledge and low documentation compliance, contributing to the development of evidence-based monitoring for patient safety. These findings support recommendations for daily review of SPTK, ongoing socialization, and integration of digital checklists to reduce medical errors.

General education at Islamic Religious Higher Education Institutions (PTKI) plays an important role in developing students’ critical thinking skills so they can analyze religious and social issues reflectively and contextually. However, learning practices in PTKI are still dominated by teacher-centered approaches and low cognitive achievement, which limits the development of analytical, evaluative, and problem-solving abilities. Meanwhile, studies show that integrating digital media, particularly video, can improve conceptual understanding, motivation, and cognitive engagement, yet a digital video-based meaningful learning model specifically designed for the PTKI context remains limited. Therefore, this study aims to formulate a Digital Video-Based Meaningful Learning Model (MPBBVD) to enhance students’ critical thinking skills. This research employed a literature review method by analyzing books, scientific articles, research reports, and digital sources related to meaningful learning, constructivism, multimedia learning, digital video use, and critical thinking development. Data were analyzed descriptively and qualitatively to identify the theoretical foundations, learning syntax, and design principles of the model. The findings indicate that MPBBVD integrates Ausubel’s Meaningful Learning theory, constructivist perspectives from Piaget, Vygotsky, and Bruner, Mayer’s Multimedia Learning theory, and the critical thinking framework of Facione and Ennis. The model uses digital video as the main learning medium and applies the ACTIVE stages (Attend, Connect, Think, Interpret, Verify, Evaluate) to promote contextual and interactive learning. Integrating pre-, during-, and post-video activities supports knowledge construction, reduces cognitive load, and increases student engagement, contributing theoretically and practically to improving critical thinking in PTKI in the Industrial Revolution 4.0 era.

The rapid advancement of technology has significantly impacted the field of education, making learning more interactive and engaging. This study aims to investigate the implementation of Google Sites in enhancing the learning motivation of eighth-grade students at SMPN 1 Polongbangkeng Utara in science subjects. The research employed a Classroom Action Research (PTK) approach with a quantitative descriptive method, involving 32 students as participants. Data were collected through observations, questionnaires, and documentation over two cycles of learning interventions. The results showed that students’ learning motivation increased progressively from the pre-cycle, with a low average of 38%, to cycle I with 55% (moderate), and reached 78% (high) in cycle II. Indicators such as diligence, perseverance, attention, achievement, and independence showed significant improvement after utilizing Google Sites. These findings suggest that Google Sites, as an interactive and easily accessible digital learning media, can effectively stimulate student engagement, facilitate understanding of complex concepts, and foster independent learning. The study highlights the potential of integrating technology-based media to enhance motivation in science education.

The rapid advancement of technology has significantly impacted the field of education, making learning more interactive and engaging. This study aims to investigate the implementation of Google Sites in enhancing the learning motivation of eighth-grade students at SMPN 1 Polongbangkeng Utara in science subjects. The research employed a Classroom Action Research (PTK) approach with a quantitative descriptive method, involving 32 students as participants. Data were collected through observations, questionnaires, and documentation over two cycles of learning interventions. The results showed that students’ learning motivation increased progressively from the pre-cycle, with a low average of 38%, to cycle I with 55% (moderate), and reached 78% (high) in cycle II. Indicators such as diligence, perseverance, attention, achievement, and independence showed significant improvement after utilizing Google Sites. These findings suggest that Google Sites, as an interactive and easily accessible digital learning media, can effectively stimulate student engagement, facilitate understanding of complex concepts, and foster independent learning. The study highlights the potential of integrating technology-based media to enhance motivation in science education.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

Biology education in high school has an important role in shaping students' science literacy and critical thinking skills. However, ecological material, particularly the topic of Ecosystem Components and their Interactions, is often considered difficult because it is abstract and not easy to observe directly. This research aims to improve student learning outcomes through the application of the Problem Based Learning (PBL) model, which emphasizes real problem-solving, collaborative discussion, and active involvement in the learning process. The research uses the design of Classroom Action Research (PTK) which was carried out in two cycles in class X of St. Rosa de Lima Catholic High School Tondano involving 10 students in the odd semester of the 2025/2026 school year. Data was collected through observation of teacher and student activities, learning outcome tests in the form of pretests and posttests, and learning documentation. The analysis was carried out descriptively, qualitatively, and quantitatively by calculating the average score, percentage of completion, and student involvement. The results of the study showed a significant increase. The percentage of teacher activity increased from 58.3% in the first cycle to 87.5% in the second cycle, while student activity increased from 45.83% to 83.33%. The average score of students also increased from 70% in cycle I to 90% in cycle II, with classical completeness reaching 90%. These findings confirm the effectiveness of PBL as a contextual Biology learning strategy, able to bridge ecological concepts with real life, and increase students' curiosity, cooperation, and critical thinking skills.

Story writing skills are one of the essential competencies in learning Indonesian language at the elementary school level. However, in reality, many students still face difficulties in expressing ideas, organizing plots, and using language appropriately. Therefore, a learning model that can improve students’ story writing skills is needed. Project Based Learning (PjBL) was chosen because it emphasizes student activity, creativity, collaboration, and the production of tangible written works. This study employed a Classroom Action Research (CAR) method based on the Kemmis and McTaggart model, which was carried out in two cycles. The subjects of the study were 14 third-grade students of MI Ziyadatul Iman, Jambi City. The research instruments included a story writing test, student activity observation sheets, and documentation. Data were analyzed using both quantitative techniques (average scores, mastery percentages) and qualitative techniques (student activity and reflection in each cycle). The findings showed that students’ story writing skills improved through the implementation of PjBL. The average score increased from 62.86 in the first cycle to 79.29 in the second cycle. The percentage of learning mastery also rose from 42.86% in the first cycle to 85.71% in the second cycle. In addition, students became more active, creative, and collaborative during the learning process. The implementation of Project Based Learning can therefore enhance the story writing skills of third-grade students at MI Ziyadatul Iman, Jambi City, both in terms of learning outcomes and learning activities.

This study aims to evaluate the effectiveness of the use of Canva and Nearpod digital platforms in supporting the strengthening of students' character at the elementary school level. Character education is a fundamental aspect in the formation of students' personalities who have integrity, toughness, and adaptability to the development of the times. In the digital era, interactive learning media is an important means to instill character values in a more interesting and contextual way. The method used is Classroom Action Research (PTK) which is carried out in two cycles, with the research subjects consisting of teachers, class V students, and students' parents. The learning process is designed to blend character education content with the use of Canva as a creative visual medium, as well as Nearpod as an interactive presentation tool that allows students to be active through online quizzes, assignments, and reflections. The results of the study showed a marked increase in students' learning motivation, attitude of responsibility, discipline, cooperation in groups, and the ability to make decisions independently. Parental involvement in digital learning also supports the consistency of character strengthening at home. However, the study also noted several challenges, such as the limitations of technological devices, unstable internet networks, and variations in students' and parents' digital literacy abilities. Recommended solutions include intensive training for teachers in the use of digital media, improved support facilities in schools, as well as a collaborative approach between teachers and parents. Thus, the integrated use of Canva and Nearpod not only supports mastery of academic materials, but also significantly strengthens students' character values holistically. This study is expected to be a reference in the development of digital learning innovations oriented towards character education at the elementary level.

Penelitian ini mengaplikasikan pendekatan Tindakan kelas (PTK) yang melibatkan 31 siswa (13 laki-laki dan 18 perempuan) pada fase D. Pengumpulan data dalam penelitian menggunakan observasi dan dokumentasi yang berupa media flipbook yang sesuai dengan indikator kemampuan berpikir kritis. Teknik analisis data pada penelitian ini menggunakan analisis deskriptif kualitatif. Adanya peningkatan skor rata-rata kemampuan berpikir kritis dari 65,2 (kategori cukup kritis) pada siklus I menjadi 78,4 (kategori kritis) pada siklus II, menunjukkan peningkatan signifikan sebesar 13,2 poin. Persentase ketuntasan belajar siswa juga mengalami peningkatan yang bermakna, dari 35,48% (11 siswa) pada siklus I menjadi 80,65% (25 siswa) pada siklus II, menandakan kenaikan sebesar 45,17%. Kategori berpikir kritis secara klasikal juga meningkat dari "cukup kritis" (56-65%) pada siklus I menjadi "kritis" (66-79%) pada siklus II. Hasil penelitian ini menunjukkan bahwa media flipbook paper dapat meningkatkan hasil belajar serta mendorong kemandirian dan berpikir kritis siswa

Artikel ini menganalisis hubungan simbiotik antara sertifikasi produk pangan halal dan Sistem Keamanan Pangan Terpadu (SKPT) di Indonesia. Dalam hal ini, meskipun memiliki fokus yang berbeda antara kehalalan dan keamanan pangan secara umum, namun keduanya pada dasarnya dapat saling melengkapi dan memperkuat dalam membangun kepercayaan konsumen. Keberadaan sertifikasi halal dengan persyaratannya yang ketat dapat meningkatkan aspek keamanan pangan dalam SKPT, sementara SKPT menyediakan kerangka kerja keamanan pangan yang menjadi prasyarat kehalalan. Dengan mengidentifikasi potensi sinergi antara kedua sistem, menyarankan harmonisasi standar, penguatan kerjasama antar lembaga, dan peningkatan kapasitas sumber daya manusia untuk meningkatkan efisiensi dan efektivitas dalam menciptkan sistem pangan yang aman dan terpercayan bagi seluruh konsumen.

At preschool age, the development of kinesthetic intelligence is strongly influenced by stimulation provided through varied physical activities and games. One approach that can be used by teachers is through games, especially obstacle games or handicap games. These games are designed to provide structured physical challenges, so that children are encouraged to develop gross motor skills, balance, agility, and overall body coordination. This study aims to determine the improvement of grossmotor skills through simple obstacle games. This research is a Classroom Action Research (PTK). The subjects in this study were children in the age range of 5-6 Years at ABA Bustanul 10 Medan Kindergarten ,namely 10 people .Datacollection was done by observation and non-test. This observation is used to determine the ability ofstudents in gross motor skills, the data is analyzed by the percentage formula. The result soft here searc hobtain edwere BB 30%, MB 40%,BSH 20%,BSB 10%.IncycleI and in cycle II BB 0%, MB 20%, BSH 20%, BSB 60%. Gross motor skills in developing kinesthetic intelligence of children aged 5-6 years through simple obstacle games in cycle I only reached completeness with a value of 10% (Less), and in cycle II it increased classically with a value of 60% (Very good). Thus the improvement of gross motor skills of children aged 5-6 years through simple obstacle games can improve gross motor skills in developing kinesthetic intelligence of children aged 5-6 years.

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

Abstract. This research aims to improve the reading skills of second-grade students at SDN Baturetno 1 through the use of picture word cards. The methodology applied is known as Classroom Action Research (PTK), which is carried out over two cycles. The participants in this study consisted of seven second-grade students from SDN Baturetno 1. The date of the research is November 5, 2024. Data collection methods include pre-survey, reading ability assessment, pre-test, and post-test. The research findings show that the integration of picture word cards significantly improves students' reading skills. In the first cycle, the learning completeness rate was 60.14%, which increased to 80.43% in the second cycle, which showed an increase of 20.29%. In short, the use of picture word cards has been proven to be effective in improving the reading proficiency of second-grade students at SDN Baturetno 1.

Patient satisfaction is a form of feeling happy or disappointed with the service received after the patient compares it with what is expected. In the era of digitalization, telemedicine has an impact on health services, especially patient satisfaction. This study aims to determine the use of telemedicine on increasing patient satisfaction in health services in Indonesia. Systematic review using PRISMA guidelines and the PICO model, Population = patients who use telemedicine; Intervention = telemedicine; Comparison = not using telemedicine; Outcome = patient satisfaction in health services in Indonesia. Articles were collected through Google Scholar, Jurnal Manajemen Kesehatan (JMK), Jurnal Kebijakan Kesehatan Indonesia (JKKI), Jurnal Pendidikan dan Teknologi Kesehatan (JPTK), Jurnal Ilmiah Indonesia (JII), and Jurnal Komunikasi which focus on Indonesia. Keywords use: patient satisfaction, health services, telemedicine, Indonesia. A total of 6 articles met the inclusion criteria for a systematic review. 6 articles out of 119 articles were studied for systematic review. Six articles did not find a significant difference in patient satisfaction between telemedicine and face-to-face meetings. There are several factors that influence patient satisfaction, including: most are female, productive age, college educated, and work as private employees. Telemedicine services have been shown to increase patient satisfaction in health services in Indonesia. This shows that the more telemedicine services used, the higher the level of patient satisfaction. However, further research is needed to analyze how effective the use of telemedicine is on patient satisfaction in health services in Indonesia.

The goal of this study is to ascertain whether using learning model Think Pair Share (TPS) improves student interest and science learning outcomes. Classroom action research (PTK) is the term for this kind of study. Learning outcomes in science and interest rose by 14.82%. According to the questionnaire results for each cycle, the average percentage of student interest increased from 73.43% in the first cycle to 79.82% in Cycle II. Ten students, or 35.71% of the total, have finished at pre-cycles. One student's percentage of mastery rises to 60.71%, or 17 finished students, after completing a cycle action. With an average score of 84.46, the percentage of students who experience mastery has then increased to 100% in cycle two.

This study aims to analyze the application of the Problem-Based Learning (PBL) learning model in improving students' cognitive learning outcomes in science learning, especially in the material on the structure and function of plant tissues. The research was conducted at SMP Negeri 4 Satap Wori, with the research subjects in the form of 21 grade VIII students who had heterogeneous learning abilities. This study uses a class action research (PTK) approach in two cycles. In the first cycle, student learning outcomes showed that only 38.1% of students had completed, while 61.9% had not reached the Minimum Completeness Criteria (KKM). Based on the reflection of the first cycle, improvements were made in the second cycle by increasing student involvement, providing more motivation, and forming heterogeneous learning groups. The results in the second cycle showed a significant increase, with 85.7% of students achieving learning completeness in accordance with the KKM. The increase in learning completeness from the first cycle to the second cycle was 47.6%. This study concludes that the PBL model effectively improves students' critical thinking skills, creativity, and motivation and can help students solve problems independently and in groups. Therefore, applying the PBL model is recommended to continue to be used in learning that involves real-world problem-solving.

This study aims to analyze the influence of the use of interactive learning media on students' learning motivation in the subject of Islamic Cultural History (SKI) in class XI Science Madrasah Aliyah 1 Kampar. The background of this research is based on the low learning motivation of students in SKI learning who still uses conventional methods. The research method used is Classroom Action Research (PTK) with a quantitative and qualitative approach. Data was collected through observation, questionnaires, interviews, and formative tests. The results showed that the use of interactive media increased students' learning motivation by 85%, increased students' active involvement in class discussions, and increased the average score of students from 68 to 82. In addition, this study confirms that the use of interactive media contributes to improving students' conceptual understanding and memory of subject matter. The conclusion of this study is that interactive learning media is an effective method to increase students' learning motivation in SKI subjects.

This research aims to improve speaking skills through the show and tell method of grade IV students of SD Negeri 204/IV Jambi City. This research is a type of Classroom Action Research (PTK). The subject of the study was grade IV students of SD Negeri 204/IV Jambi City which amounted to 31 students. The data collection methods used are observation, tests, and documentation. The data analysis techniques used in this study are qualitative descriptive and quantitative descriptive. The learning action in cycle I did not experience obstacles in linguistic aspects such as vocabulary/expressions or diction. And non-linguistic aspects that include courage and attitude. Actions in cycle II have increased both in linguistic and non-linguistic aspects. The linguistic aspect includes speech, vocabulary/diction, and sentence determination. Non-linguistic aspects include fluency, mastery of material, courage and attitude. The improvement is shown by an increase in the value of students' speaking skills. The increase that occurred was the average score of student pre-action of 63.9 with a percentage of 19% completion, the average score in the first cycle of students was 70.3 with a percentage of completeness of 55%, the percentage of speaking skills action through the show and tell method was 57%, the average evaluation in cycle II was 78.8 with a percentage of 90% completeness. And this can also be seen from the percentage of speaking skills actions through the show and tell method, which is 80%.

The development of information and communication technology has significantly transformed various sectors, including education. The Education Office of Tanjungbalai City faces challenges in efficiently managing teaching and educational staff (PTK). This report discusses the development of the Information System for PTK Addition in GTK at the Tanjungbalai City Education Office, aimed at facilitating the registration and management of new educational personnel. The Multifactor Evaluation Process (MFEP) method was used in analyzing and making decisions for this system. The proposed system is web-based, enabling structured recording and monitoring of PTK. The implementation of this system is expected to enhance efficiency in educational staff administration and ensure transparency in the recruitment and placement process.