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The purpose of this study was to focus on the development and feasibility testing of the Ekorama Pop-Up Book as a learning medium, as well as to assess its practicality and effectiveness in helping fifth-grade elementary school students master science concepts related to food chains. Research and Development (R&D) using the ADDIE model—which begins with analysis and ends with evaluation—will be applied in this study. The participants include media and content experts, teachers, and 19 fifth-grade students at MIN 8 in Medan. Data were collected using response questionnaires, concept comprehension tests, and validation sheets. The results of the expert validation indicated that the category was highly valid, highly practical (96.7%), and highly effective (N-Gain = 0.87), as evidenced by the test results showing an increase in students’ understanding. In other words, the Ekorama Pop-Up Book was deemed suitable as a science learning medium for improving conceptual understanding among elementary school students.

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

Local wisdom, particularly traditional snacks, constitutes an essential part of national cultural identity that needs to be introduced from an early age. However, observations at SDN 1 Tanggungharjo revealed that students' understanding of traditional snacks remains low, compounded by a lack of contextual and engaging visual learning media. This study aims to design an illustrated book titled "Belajar Jajanan Tradisional" (Learning Traditional Snacks) as a local wisdom-based educational medium for grades 3–6 students at SDN 1 Tanggungharjo. The Design Thinking method was employed through five stages: Empathize, Define, Ideate, Prototype, and Test. Data were collected through direct observation, teacher interviews, and student questionnaires. The outcome is a 20-page digital illustrated book in A5 PDF format covering four traditional snacks — klepon, dadar gulung, apem, and kue lapis — with content encompassing their origins, philosophy, cultural values, ingredients, and preparation processes. The applied design elements include character personification, vector cartoon style, bright color palettes based on the snacks' natural colors, rounded sans-serif typography, and a charactercentered layout tailored to the cognitive characteristics of students aged 9–12 years. Trial results demonstrated that the illustrated book effectively enhanced students' understanding of and interest in traditional snacks, while receiving positive feedback from teachers as a contextual and meaningful supplementary medium for thematic learning. 

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.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study aims to analyze the effect of liquidity and profitability ratios on stock returns through Price to Book Value (PBV) in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The research uses secondary data analysis from financial reports of the companies collected through documentation techniques, and the data is analyzed using Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The results show that profitability significantly influences stock returns and PBV, while liquidity has a negative but insignificant effect on PBV and stock returns. Moreover, PBV does not mediate the relationship between liquidity and stock returns or profitability and stock returns. This study recommends that companies focus on improving profitability to enhance stock returns, while investors should consider profitability performance when making investment decisions. Recommendations for future research include adding other independent variables such as leverage or macroeconomic factors and expanding the sector and period coverage for greater generalization.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

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.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

The achievement of the Sustainable Development Goals (SDGs) in Indonesia continues to face various challenges, particularly those related to poverty, social inequality, and increasing environmental degradation caused by climate change. These conditions highlight the need for an instrument capable of integrating social welfare objectives with environmental sustainability. This article aims to analyze the role of green zakat as an Islamic social finance instrument in supporting the achievement of the Sustainable Development Goals (SDGs). The study employs a descriptive qualitative approach using a library research method through the collection and analysis of various sources, including academic journals, books, official reports, and other relevant documents related to zakat, Islamic social finance, green economy, and sustainable development. The findings indicate that green zakat has significant potential to support the achievement of the SDGs through environmentally based economic empowerment programs, such as sustainable agriculture, reforestation, waste management, and the development of eco-friendly businesses for vulnerable communities. In addition to contributing to poverty alleviation, green zakat can support climate change mitigation efforts and environmental conservation in line with the principles of maqashid sharia. However, its implementation still faces several challenges, including limited public literacy, inadequate regulatory support, and suboptimal governance of environmental-based programs. Therefore, stronger collaboration among government institutions, zakat management organizations, and society is needed to develop a more effective green zakat model. Future studies are recommended to conduct empirical research to measure the impact of green zakat implementation on specific and measurable SDG indicators.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

Background: Low immunization coverage and exclusive breastfeeding coverage are problems in various regions. This program is caused by a lack of maternal knowledge and family support. This problem increases the risk of infection, growth disorders, and impacts the health status of infants. Therefore, the IMASI MOVEMENT (Immunization and Exclusive Breastfeeding Movement) is needed to increase community knowledge and participation regarding infant and toddler health. Method: The methods used include interactive counseling, demonstrations of breastfeeding techniques according to the pink book (KIA), distribution of leaflets, and evaluation through pre-tests and post-tests. Evaluation was carried out on aspects of structure, process, results, and impact of the activity. Results: The results of the activity showed an increase in participants' knowledge scores by ?50–60% after education. Participant attendance reached ?85% of the target, and there was an increase in participation in integrated health post activities compared to the previous month. Discussion: The increase in knowledge scores in the post-test results compared to the pre-test indicates that the educational intervention is effective in increasing mothers' understanding of the benefits of exclusive breastfeeding and the importance of immunization. These findings indicate that community-based health education is an effective strategy to improve maternal health literacy and has the potential to increase the coverage of exclusive breastfeeding and complete basic immunization. Conclusion: This program has proven effective in increasing awareness and health behavior of mothers and toddlers as an effort to prevent stunting and infectious diseases.

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.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

This study aims to analyze the role of parents in improving children’s reading and writing literacy skills at SDN 08 Kurnia, Semedang Village, Kuala Behe Subdistrict, Landak Regency. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions based on the research findings. The results indicate that the role of parents in improving children’s reading and writing literacy skills in Semedang Village has not yet been fully realized. In terms of education, parental involvement remains limited due to a lack of understanding regarding effective learning support. In terms of motivation, parents have not consistently encouraged learning activities within the family. In terms of facilitation, the family’s economic constraints are one of the factors preventing the provision of literacy support materials, such as reading books and learning media. In terms of guidance, time constraints due to work demands have prevented the intensity of support for children’s learning activities from reaching its full potential. This situation is influenced by several factors, including internal factors such as parents’ educational backgrounds and family economic conditions, as well as external factors such as a surrounding environment that does not yet support a culture of literacy, the influence of peers, and the use of digital media. These factors have prevented the establishment of sustainable literacy activities within the family environment.

This study examines how parents can serve as role models in fostering the spiritual growth of their adolescents. Parents play a fundamental role in shaping their children's character and faith by providing positive examples that adolescents can imitate in their daily lives. Spiritual growth during adolescence is particularly important because it serves as a strong foundation for their future faith, values, and moral development. The purpose of this study is to explore how parental role modeling influences adolescents' spiritual growth. This research employed a qualitative methodology using a library research approach. Relevant books, journal articles, theological literature, and other scholarly references were analyzed to examine theories and concepts related to parental roles and adolescent spiritual formation. The findings indicate that effective parental role modeling is demonstrated through words, behavior, love, faithfulness, integrity, and purity, which encourage adolescents to develop a deeper relationship with God and practice Christian values consistently. The study concludes that parents should actively model faith in everyday life as an essential part of educating their adolescents. By becoming living examples of Christian values, parents can significantly contribute to nurturing adolescents' spiritual maturity and strengthening their commitment to a lifelong life of faith.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

This study discusses the leadership values reflected in the folklore of Panglima Wangkang in Marabahan as a representation of the local wisdom of the Banjar-Bakumpai community. Panglima Wangkang is recognized as a prominent figure who played a significant role in resisting Dutch colonialism in the Barito region. This research aims to examine Panglima Wangkang not only as a war hero but also as a symbol of cultural unity, religious values, and traditional leadership that still lives in the collective memory of society today. The study employs a qualitative historical method with a postcolonial approach. The data were collected through library research involving historical archives, scientific journals, books, and documented folklore. The research stages included heuristics, source criticism, interpretation, and historiography. The findings reveal that Panglima Wangkang’s leadership reflects the values of courage, strategic intelligence, loyalty, religiosity, and social concern. His well-known military strategy, referred to as the “Trojan Horse” technique, demonstrates his tactical ability in confronting colonial forces. In addition, religious values are reflected in his message to always maintain ablution and in the belief regarding martyrdom. The story of the golden bullet also symbolizes the community’s respect for the struggle and honor of local heroes. Panglima Wangkang’s cross-ethnic identity as both Banjar and Bakumpai further strengthened community unity in facing colonialism. This study shows that folklore functions not only as a cultural heritage but also as a medium for transmitting leadership values and local identity that remain relevant in the social life of the Marabahan community today.

Reading and writing literacy is a fundamental competency that supports elementary school students’ learning success. However, the development of digital technology has changed students’ learning habits, with some students preferring gadgets over reading books. This study aims to analyze the reading and writing literacy skills of fourth-grade students at SD 3 Wergu Wetan in the digital era, identify factors influencing literacy skills, examine the impact of digital media use on literacy habits, and describe school efforts to strengthen literacy culture. This research employed a qualitative approach with a case study design involving fourth-grade teachers and students. Data were collected through observation, interviews, documentation, and questionnaires, then analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that students’ literacy skills are categorized as fairly good, with a positive response percentage of 70.4%. Nevertheless, some students still require support in understanding reading materials and developing writing skills. Digital media influences literacy habits as both a challenge and an opportunity when used appropriately. School initiatives through the Wednesday Morning Literacy Program, visual-based learning media, and regular reading and writing activities contribute to strengthening literacy culture. Collaboration among schools, teachers, and parents is needed to optimize digital technology use while improving students’ literacy skills.

Data analysis is a fundamental stage in educational research because it determines the validity, credibility, and quality of research findings. The different philosophical paradigms underlying qualitative and quantitative approaches require distinct concepts, procedures, and analytical techniques. This study aims to examine the concepts, procedures, and implementation of data analysis in educational research using both qualitative and quantitative approaches. A literature review method was employed by analyzing books, scientific journal articles, and other relevant academic references related to educational research methodology. The findings indicate that qualitative data analysis emphasizes an interactive and iterative process involving data reduction, data display, conclusion drawing, and verification to produce credible and meaningful interpretations. In contrast, quantitative data analysis relies on systematic statistical procedures, including descriptive and inferential analyses, to test hypotheses, identify relationships among variables, and support objective decision-making. Although both approaches differ in their analytical orientation and techniques, they share the need for systematic, objective, valid, and rigorous procedures to ensure the accuracy and trustworthiness of research findings. Understanding these differences enables researchers to select analytical methods that are appropriate to their research objectives, designs, and data characteristics. This study contributes to a broader understanding of educational research methodology and provides practical guidance for researchers, educators, and university students in implementing effective and appropriate data analysis techniques.