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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

The development of digital media has transformed YouTube into one of the most influential platforms for Islamic preaching, shaping public understanding of religious issues, including religious tolerance. This study aims to analyze the representation of religious tolerance, the patterns of tolerance message delivery, and the tendency of interpreting religious tolerance in Felix Siauw’s YouTube content. The research employs a qualitative approach using content analysis of videos discussing interfaith relations and social diversity.The findings reveal that religious tolerance in Felix Siauw’s content is represented as respect for the rights of followers of other religions in social life without compromising the boundaries of Islamic creed (aqidah). Messages of tolerance are conveyed through persuasive narratives supported by Qur’anic verses, Hadith, and scholars’ perspectives, emphasizing the importance of maintaining Islamic identity within a pluralistic society. The study also indicates that the interpretation of tolerance promoted in the content tends to emphasize social tolerance rather than theological tolerance, namely respecting diversity and fostering peaceful coexistence without equating religious beliefs. Therefore, digital Islamic preaching functions not only as a medium for disseminating religious teachings but also as a platform for shaping public understanding of religious tolerance.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

Project-Based Learning (PjBL) is a learning method that emphasizes students' active involvement in completing real-world projects relevant to nursing education. Evaluating the implementation of PjBL is essential to assess its application at the Faculty of Nursing, Universitas Riau. This study aimed to analyze the implementation of the PjBL method among nursing students at Universitas Riau. The study employed a descriptive evaluative quantitative design with a cross-sectional approach. A total of 123 fourth-semester students were selected using a purposive sampling technique. The research instrument was a closed-ended questionnaire consisting of 25 Likert-scale items that had been validated through expert judgment and demonstrated good reliability with a Cronbach’s alpha coefficient of 0.80. The instrument covered the dimensions of project planning, collaboration and communication, motivation and creativity, critical thinking and independence, understanding and application of learning materials, interest and satisfaction, as well as lecturer assessment and feedback. Data were analyzed using univariate analysis with frequency and percentage distributions. Most respondents were 20 years old (55.3%), female (87.0%), and had a Semester Grade Point Average (SGPA) and Cumulative Grade Point Average (CGPA) above 3.50. The implementation of PjBL was categorized as high (63.4%), moderate (35.8%), and low (0.8%). Overall, the implementation of PjBL was considered optimal and effectively supported students’ active engagement, collaboration, and understanding of learning materials.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to describe the utilization of multimodal media in teaching news text reading skills among seventh-grade junior high school students. The research employed a quantitative approach with a descriptive research design. The data were collected through questionnaires distributed to 61 seventh-grade students as the research respondents. The research instrument used a Likert scale covering aspects of students’ perceptions, comprehension, motivation, participation, and readiness toward the use of multimodal media in learning news text reading skills. The data were analyzed using descriptive quantitative techniques through percentage calculations and interpretation of respondents’ answers. The findings revealed that most students showed positive responses toward the use of multimodal media. A total of 72.1% of students agreed that learning through printed and digital media made the learning process more engaging. In addition, 59% of students stated that digital media helped them understand news content more clearly, while 60.7% felt more active during learning activities using multimodal media. The use of multimodal media also increased students’ motivation, self-confidence, and reading comprehension skills in understanding news texts. The findings indicate that the combination of printed and digital media creates a more interactive and effective learning environment that aligns with students’ literacy needs in the digital era. Therefore, multimodal media can serve as an alternative instructional strategy to improve students’ news text reading skills in junior high schools. The implications of this study highlight the importance of integrating digital and printed media in Indonesian language learning to enhance students’ reading literacy quality.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This research documents and analyzes the variations of banana (gedhang) names in the Southern Brebes dialect of the Javanese language from a sociolinguistic viewpoint. The study explores how language reflects social and cultural realities within a local community. Indonesia’s vast cultural and linguistic diversity makes the study of regional registers essential for understanding how people use language to represent their environment. The Southern Brebes area shows a wide range of banana varieties, each identified by distinct local names that convey information about their physical traits, uses, and cultural significance. These linguistic variations also have educational potential, particularly as supplementary materials for courses such as Pharmaceutical Botany. The research further examines social, cultural, and environmental factors shaping the creation and usage of these names. Findings are expected to enhance understanding of the Javanese lexical system especially the Southern Brebes dialect and to highlight the deep connection between language, culture, and identity. Ultimately, this study contributes to the preservation of local linguistic and cultural heritage.

This study aims to analyze the religious and spiritual symbols represented in the film Titip Surat untuk Tuhan through Roland Barthes’ semiotic approach, focusing on the three levels of meaning: denotation, connotation, and myth. The research employs a qualitative descriptive method using semiotic analysis based on document studies of selected scenes, dialogues, and visual elements portraying religious values, prayer, sacrifice, patience, hope, gratitude, and trust in God. The findings reveal that symbols such as the mosque, mukena, sarong, prayer mat, the Qur’an, prayer activities, the post office as a medium for sending letters to God, and the calligraphy of “Allah” and “Prophet Muhammad” on the walls function not only as literal signs but also convey profound religious and spiritual connotations. These symbols further develop into myths that reinforce religious norms and cultural beliefs accepted as natural within society. The film successfully constructs a subtle yet powerful representation of faith by portraying a Muslim family that upholds devotion, moral values, patience, compassion, and an enduring relationship with God. Overall, the film demonstrates how religious symbols effectively communicate spiritual messages while strengthening viewers’ understanding of Islamic values through visual and narrative storytelling.

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.

Artificial Intelligence (AI) has increasingly influenced higher education, including learning practices among students of Islamic Education (PAI). Applications such as ChatGPT, Claude AI, and Gemini are widely used to support academic activities, including information searching, understanding course materials, idea generation, and assignment completion. This study aims to examine the use of AI among PAI students and analyze its implications for critical thinking skills. A qualitative descriptive approach was employed at the Islamic Education Program of UIN Salatiga. Data were collected through written interviews with 12 students selected using purposive sampling and analyzed using an interactive data analysis model. The findings reveal that AI has become an important part of students’ academic activities due to its perceived usefulness and ease of use. Most participants demonstrated critical thinking behaviors by verifying AI-generated information, comparing multiple academic sources, and evaluating the accuracy of responses before using them for academic purposes. Nevertheless, excessive dependence on AI was found to potentially reduce students’ independent learning and analytical engagement. The study concludes that AI has a dual impact on critical thinking: it can enhance critical thinking when used reflectively and responsibly, but it may also weaken cognitive involvement when relied upon excessively. Therefore, strengthening AI literacy, digital literacy, and critical thinking skills is essential in higher education learning practices.

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

This study aims to implement the Cooperative Integrated Reading and Composition (CIRC) learning model to improve collaboration skills and learning outcomes among phase E students in class X-3 at SMA Katolik 2 Kabanjahe in Catholic Religious Education. This research employed Classroom Action Research conducted in two cycles, consisting of planning, implementation, observation, and reflection stages. Data were collected through observation sheets, learning outcome tests, and documentation, then analyzed using descriptive qualitative analysis supported by process and learning achievement indicators. The findings showed that the implementation of the CIRC learning model improved across learning stages, including orientation from 87% to 95%, organization from 90% to 97%, concept introduction from 87% to 92%, publication from 93% to 98%, and reflection and reinforcement from 87% to 98%. Students’ collaboration skills also increased in each indicator, namely working productively from 75% to 88%, actively participating in problem solving from 82% to 88%, maintaining a balance between listening and speaking from 76% to 86%, appreciating group members’ contributions from 73% to 87%, and demonstrating responsibility as group members from 77% to 93%. Learning outcomes also improved, as shown by the increase in the proficient category from 27% to 77%, while the basic and developing categories decreased to 0% in cycle II. These results indicate that CIRC effectively enhances students’ active participation, collaboration, responsibility, and learning achievement. Therefore, CIRC is recommended as an alternative collaborative learning model for Catholic Religious Education, particularly in strengthening cooperative interaction and meaningful understanding of religious learning materials in classroom practice.

This study aims to describe the implementation of Islamic school culture in shaping the religious character of students at SMK Islam Insan Mulia. The research employed a descriptive qualitative approach based on interview transcripts with three students from different vocational programs, namely Mechanical Engineering, Accounting, and Culinary Arts. Data were analyzed through data condensation, thematic coding, data presentation, and interpretive conclusion drawing to obtain a comprehensive understanding of students’ experiences. The findings indicate that Islamic school culture is implemented through religious routines, student discipline, teacher guidance, ethical vocational learning, and the development of a clean and orderly school environment. These practices contribute to the formation of religious character, which is reflected in students’ worship awareness, moral responsibility, honesty in learning, discipline, cooperation, and future orientation. The study also identified several challenges, including limited student independence, peer dependence in group assignments, and the gradual development of facilities in a new vocational program. These findings suggest that Islamic school culture needs to be managed consistently through habituation, teacher role modeling, continuous monitoring, and integration with vocational competencies. The study implies that strengthening Islamic school culture can support both religious character formation and vocational readiness among students.

This community service program aims to enhance farmers’ literacy on independent fertilizer production and strengthen their understanding of farmers’ rights within national fertilizer governance as an effort to achieve food sovereignty. The program was implemented in Belang Village, Bungkal Sub-district, Ponorogo Regency, involving GAPOKTAN Baungan consisting of farmer groups from Tempel, Kepuh, Pakal, Kanigoro, and Klatakan hamlets. This initiative represents cross-university synergy involving lecturers from Universitas Merdeka Malang, Universitas Soerjo Ngawi, Universitas Muhammadiyah Ponorogo, and Akademi Kesejahteraan Sosial Ibu Kartini Semarang. The implementation adopted a participatory hybrid approach combining Zoom Meeting dissemination and offline field activities. Activities included literacy enhancement on independent fertilizer production, training on organic fertilizer processing, strengthening farmer group institutions, and legal literacy regarding farmers’ rights in accessing subsidized fertilizers, including RDKK mechanisms and national policies. Methods comprised participatory socialization, hands-on training, group discussions, field practice, and monitoring and evaluation. Results show improved understanding of independent fertilizer concepts, increased technical skills in organic fertilizer production, and greater awareness of farmers’ rights and obligations in the fertilizer distribution system. The program strengthened inter-university collaboration and farmer networks, supporting sustainability, farmer independence, reduced dependence on chemical fertilizers, and community-based food sovereignty.

The study examines the symbolic meaning of the “Bread of Life” in John 6 through an exegetical-theological approach, using intertextual and narrative-semiotic perspectives. It uncovers the dynamics of Johannine Christological revelation, which moves from miracle as sign, through theological discourse, and culminates in the sacramental understanding of the Eucharist. The Gospel of John is read as a text that employs symbolism and patterns of misunderstanding to lead readers from a literal reading toward deeper faith in Jesus as the source of true life. In this framework, the “Bread of Life” functions not merely as metaphor but as a revelatory symbol integrating Christological, soteriological, and ecclesiological dimensions. Findings show that this symbol is rooted in Old Testament motifs such as manna, Exodus, and wisdom, reinterpreted Christologically in Jesus. The feeding miracle points beyond physical sustenance to divine revelation, culminating in the statement “I am the Bread of Life.” John 6:51b–58 intensifies this sacramental meaning, forming the basis for Eucharistic theology, where participation in Christ’s body and blood signifies existential communion with God. The study concludes that John integrates Christology and sacramental theology, portraying faith as movement from sign to reality, recognition to participation, and revelation to communion with Christ.