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This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

This community service activity aims to integrate theory and practice through the construction of simple shelters by the academic community of the Vocational Program at Gorontalo State University. The activity is motivated by the need to improve the technical competence and social skills of building architecture students. The method used is participatory action learning, involving students and faculty members from planning to evaluation. The activities include group division, case studies at brick and block factories, construction of the lower, middle, and upper structures, and final assessment. The results showed that 70% of students mastered construction skills in accordance with simple building standards, with the final product being a functional shelter. The main challenges faced were team coordination and time management. Discussions confirmed that this model is effective in enhancing technical skills, teamwork, and understanding of sustainable construction, and is worth replicating in other vocational programs. The shelter construction also provided an opportunity to reflect on real-world applications of architectural theory, while addressing pressing community needs. Through active participation, students gained firsthand knowledge in applying design concepts and construction techniques that are crucial to the construction industry. Furthermore, the activity demonstrated the potential for developing students' abilities to apply architectural concepts that are not only relevant to academic requirements but also to practical, community-based construction needs. The project also emphasized the importance of sustainable building practices, focusing on materials and methods that minimize environmental impact. The construction of the shelter not only provided practical experience but also enriched students' knowledge in creating environmentally friendly and sustainable construction solutions.

Performance management is a strategy to improve individual and team performance through a structured evaluation process. This study aims to analyze the application of the Baron and Armstrong performance management model at the Regional Technical Implementation Unit (UPTD) for the Protection of Women and Children (PPA) in Tanjungpinang, Riau Islands. Baron and Armstrong's model includes a cycle of vision and mission, goal setting, planning, development, and feedback. Using a descriptive qualitative approach, data were obtained through interviews, documentation and observation, using purposive sampling techniques to select relevant resource persons. Data analysis was done thematically through the stages of reduction, presentation, and conclusion drawing. The results showed that the implementation of this model has strengths in building a systematic workflow, but also faces challenges related to limited resources. This research provides recommendations for additional programs that can improve the effectiveness of women and child protection services. The findings contribute to the development of performance management strategies in similar institutions.

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.

This study aims to analyse the effect of clinical supervision management by the Head of Madrasah on improving teacher performance at MTsS Tarbiyah Waladiyah Pulau Banyak. This research uses a descriptive qualitative approach with research subjects including the Head of Madrasah and teachers. Data were collected through interviews, observations, and documentation, then analysed systematically using triangulation techniques to ensure data validity. The results showed that: 1) Clinical supervision planning is conducted in a structured manner by involving analyses of teachers' needs and learning situations. The madrasah principal sets specific, realistic and measurable supervision objectives to support the improvement of teachers' abilities and the quality of learning. 2) Clinical supervision involves direct observation, practical guidance and evaluation of learning activities. This process not only focuses on classroom activities, but also includes planning, time management, and use of learning resources. 3) Evaluation of clinical supervision is conducted on an ongoing basis to ensure the relevance of the supervision programme to teachers' needs. This evaluation helps to develop corrective measures and assess the effectiveness of supervision in improving teachers' competencies. This research underlines the importance of systematic clinical supervision in creating positive changes in teaching and learning. Madrasah principals as supervisors have a central role in providing constructive guidance to support teachers' professionalism and improve the overall quality of education.

This study aims to describe the implementation of the Deming Model performance management (PDCA cycle) at the Tanjungpinang City Satpol PP office. The type of research used is descriptive research with a qualitative approach, with data obtained through in-depth interviews with Mr. Ray as secretary, and staff involved in daily operations, as well as direct observation. Data analysis uses thematic analysis techniques that include three main steps: data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the PDCA cycle at the Tanjungpinang City Satpol PP office has had a positive impact on improving organizational performance. Through structured stages from planning (Plan), implementation (Do), checking (Check), to corrective action (Act), the Satpol PP Office is able to plan and implement policing programs more effectively and efficiently. However, there are obstacles such as lack of training, budget limitations, and suboptimal coordination between sections. Performance evaluation needs to be improved in terms of more integrated measurement and monitoring. The implications of this study emphasize the importance of coordination and systematic evaluation for continuous improvement.

Educational management is an essential element in the management of educational institutions, including the effective and efficient arrangement of resources to achieve educational goals. This study examines Henry Fayol's management theory and its implementation in Islamic educational institutions. With a qualitative approach based on literature review, this study explores Fayol's five main management functions of planning, organizing, directing, coordinating, and controlling adapted according to Islamic values. The results of the study indicate that the application of Fayol's management principles can improve operational efficiency, strengthen the integration of Islamic values ​​in education, and create synergy between academic and spiritual aspects. Principles such as division of labor, authority and responsibility, discipline, unity of command, and unity of direction support the systematic and structured management of educational institutions. The adaptation of this theory in the context of Islamic education includes holistic strategic planning, organizing based on Islamic values, directing with moral leadership, coordination through deliberation, and control that focuses on achieving educational goals that include academic and spiritual aspects. This study concludes that the integration of Fayol's management theory with Islamic values ​​provides a comprehensive framework for managing Islamic educational institutions effectively and efficiently, while producing competent graduates with high moral integrity.

The Al-Qur'an Tahfidz program at SDIT Al-Iman aims to equip students with Al-Qur'an reading and memorization skills. This study employs the Countenance Stake evaluation model to assess program effectiveness. Results indicate the program successfully achieved its objectives through structured planning, systematic monitoring, and tailored improvement measures. The program positively impacts students' confidence and Al-Qur'an reading abilities. Recommendations for enhancement include increased parental involvement, digital monitoring systems, technology-based learning methods, and teacher training.

Teachers are central to making learning successful. The skills possessed by the teacher determine the learning that takes place in the classroom. These skills are not only hard skills that teachers must possess, but also soft skills. Basic literacy will be a means to develop teachers' soft skills in managing learning in the classroom. This community service aims to provide teachers with an understanding of the basic literacy skills that teachers possess through self-motivation. In SDN 02 Bojongmenteng, Leuwidamar, Lebak Regency, Banten Province, this community service was conducted for 10 teachers. The flow of community service begins with planning, licensing, workshops, mentoring, support, evaluation and reflection. There is a significant increase in basic literacy and soft skills development, especially in digital literacy, communication, classroom management and character development. Teacher-owned self-motivation is not just motivation, but structured and sustained self-motivation mentoring.

Plans are a vital component in a government to achieve directed and sustainable development. This research aims to identify the importance of plans in managing resources, setting priorities, and creating transparency and accountability in government. The method used in this research is qualitative analysis based on literature reviews and case studies related to plan implementation in various governments, both national and local. The focus of this research includes the role of plans in resource efficiency, risk mitigation, and coordination between institutions. The research results show that governments that have thorough planning are better able to optimize the use of budget, labor and time compared to governments without clear plans. In addition, a good plan helps the government anticipate potential risks and challenges, as well as provide strategic solutions to face them. In terms of transparency, planning documents enable the public to monitor government performance, increase public trust, and support public participation in the development process. This research also found that plans that are inclusive and involve various stakeholders are able to create stronger synergy between institutions and maintain program sustainability even if there is a change in leadership. In conclusion, plans in government are not only a tool to direct development, but also an important instrument to ensure stability, effectiveness and efficiency. With a structured plan, the government can achieve development goals optimally and have a significant impact on community welfare. This research recommends strengthening planning capacity at all levels of government to improve the quality of governance and public services.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

The building to be utilized should undergo regular inspections and performance testing to determine whether it can function and operate according to its intended use. Compliance with administrative and technical regulations governing the utilization of buildings is demonstrated through the issuance of a Building Worthiness Certificate (SLF). This study aims to assess the compatibility of the building's function with the conditions during the planning phase and evaluate the structural feasibility of the building. It also seeks to implement the provisions of Government Regulation No. 16 of 2021 regarding the Implementation of Law No. 28 of 2002 on Buildings. Based on the research conducted, it can be concluded that the structural suitability of the MSC Indosat Baturaden building has changed compared to the planned building. Initially designed as a battery storage building, it is currently used as an MSC building or a facility for storing batteries and servers. Additionally, there are discrepancies in the area specified in the original Building Permit (IMB) compared to the current building. Further analysis of the building's structure and the application of current regulations regarding structural serviceability, including dynamic load analysis (earthquake), inter-story drift analysis, P-Delta analysis, and structural cross-section checks, concluded that the building is safe as it meets the requirements specified in SNI 1726:2019 and SNI 2847:2019. The highest structural cross-section capacity ratio was 0.2 < 1, and the inter-story drift value was 0.023 < 0.07. The existing concrete material meets the structural standards, with a characteristic compressive strength of 28.98 MPa. The results of the rebar scan detector test showed that the type of reinforcement used complies with the standards specified during the planning phase, referring to SNI 07–0408–1989. Overall, the structural analysis results for the MSC Indosat Baturaden building indicate that the building is safe and remains fit for use.    

In the rapidly evolving digital era, effective business models are crucial for sustaining competitiveness. This research explores the application of the Business Model Canvas (BMC) to TemplateKuy, a digital platform providing Notion and Spreadsheet templates. The study aims to identify how BMC's nine components—customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structures—can be optimized for business growth and sustainability. A qualitative descriptive method was employed, involving interviews, observations, and SWOT analysis to evaluate TemplateKuy’s strategic positioning. The findings reveal that BMC helps TemplateKuy create tailored strategies that align with market demands, improve operational efficiency, and increase value for its users. However, challenges such as resource limitations and market competition persist. These results offer valuable insights for similar businesses aiming to leverage BMC for strategic planning. The study emphasizes the importance of continuous innovation and customer feedback to maintain relevance in the dynamic digital industry.

Learning planning is a learning activity or activity that is structured through planning. The aim of this planning is to achieve the expected results and even produce potential students. Therefore, before carrying out learning, teachers must prepare a learning plan. An educator must have a learning plan because it is very important and even becomes a guideline and standard in achieving goals. The aim of this research is to find out how the implementation of learning planning affects teacher performance and the learning process. This research uses a qualitative descriptive research method. And good learning planning will make the implementation of learning run effectively and well.

Good financial management is an important aspect of student life, especially for those studying economics. Economics students are expected to have a deep understanding of personal financial management and long-term financial planning. However, not all students have the same ability to manage finances. This research aims to analyze the factors that influence the financial management patterns of students at the Faculty of Economics and Business, Brawijaya University. This research uses a quantitative research method with a cross-sectional survey design, namely, data was collected from 50 students through a structured questionnaire. The research results from this method show that the factors that influence the financial management of economics students are  monthly income, knowledge about finance, attitudes toward financial management, experience in financial management, social support, and personal financial needs and goals. Suggestions that can be given to university is to provide guidance to their students include holding regular training on financial management, inviting financial experts to give seminars or guest lectures, and holding student financial counseling.

The Regional Drinking Water Company (Perumdam) of Mojokerto City as a Regionally-Owned Enterprise (BUMD) has an important role in providing clean water services to the community. However, Perumdam Mojokerto City faces a number of challenges that affect its financial and operational performance, including a less than optimal capital structure, inefficient cash flow management, and limited company scale. The purpose of this study is to identify solutions to increase profits through improvements in capital structure, operating cash flow, and company size. This study uses a qualitative approach. The method of implementing socialization includes planning objectives, schedules, and materials, followed by workshops and seminars, distribution of materials in various formats, evaluation of participant feedback, and documentation that supports the implementation of results to improve the performance of Perumdam Mojokerto City. Socialization at Perumdam Mojokerto City succeeded in providing an understanding of optimizing capital structure, cash flow management, and company expansion, with digital technology solutions, service diversification, and water distribution expansion, as well as continued training support to ensure effective implementation in improving performance and profitability.

This study aims to analyze the implementation of management functions, the development of Islamic propagation (dakwah), as well as the supporting and inhibiting factors in the management of the Baitussalam Grand Mosque in Purwokerto. The research employs a qualitative approach with structured interviews conducted with mosque administrators, community leaders, and congregants. Data were collected through observation, interviews, and documentation. The findings indicate that the Baitussalam Grand Mosque applies management functions such as planning, organizing, staffing, directing, and controlling. The developed dakwah activities include regular study sessions, religious gatherings for elderly women, Qur'anic Education Parks (TPQ), and special activities during Ramadan. Supporting factors for successful mosque management include regular funding from congregants through donation boxes and benefactors, spacious building infrastructure, adequate facilities, and solid teamwork among administrators. However, challenges include limited government funding, a lack of sufficient mosque courtyard space, and less supportive surrounding environmental conditions.This study highlights the importance of enhancing mosque empowerment to maximize its social benefits within the community.

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management