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The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Musi Rawas Utara Regency is categorized as an underdeveloped, frontier, and outermost (3T) region that still faces serious challenges in human development, particularly within the education dimension. Although the Human Development Index (HDI) indicates an upward trend, the School Enrollment Rate (SER) and the mean years of schooling at the secondary education level remain relatively low and lag behind other regions. This condition is influenced by limited access to secondary education, household economic vulnerability, and disparities in the quality and distribution of educators in remote areas. This policy paper aims to analyze secondary education issues as a primary obstacle to increasing the HDI of Musi Rawas Utara Regency and to formulate effective and sustainable policy alternatives. The method used is a qualitative descriptive analysis through a literature study, utilizing data from the Central Bureau of Statistics (BPS), regional planning documents, as well as relevant national regulations and policies. The analysis was conducted using a SWOT approach to identify the strengths, weaknesses, opportunities, and threats of the regional education policy. The results of the study show that improving the HDI requires integrated, affirmative, and region-based education policies. Three main policy alternatives recommended include expanding and equalizing access to secondary education, strengthening educational assistance and social protection for vulnerable families, and sustainably distributing and improving teacher quality. The implementation of these policies is expected to increase the SER, extend the mean years of schooling, and strengthen the quality of human resources as a foundation for sustainable development in Musi Rawas Utara Regency.

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

Asset inventory management is vital for enhancing the operational efficiency of an organization. At the Communication and Informatics Office of Tegal Regency, the process for managing asset inventory is still performed manually, leading to various issues including challenges in asset documentation, data retrieval, management of borrowing, reporting damage, and overseeing the condition of assets. This research intends to create a web-based asset inventory management solution that leverages Quick Response (QR) Code technology to boost the effectiveness, efficiency, and precision of inventory management. The methodology employed for the system's development was Agile Development, which includes stages such as planning, analyzing requirements, designing the system, developing, testing, and conducting iterative evaluations. Data gathering was conducted through observation, interviews, and reviewing existing literature. The completed system offers several key features, such as inventory management, the ability to generate and scan QR Codes, processes for borrowing and returning assets, damage reporting, a monitoring dashboard, and management of user access based on roles.  The findings reveal that the implemented system enhances asset identification through QR Codes, delivers real-time inventory data, and enables more efficient monitoring of assets. According to Black Box Testing results, all functionalities of the system performed in alignment with the identified functional requirements. Consequently, the web-based asset inventory management system utilizing QR Code technology can act as a useful solution to enhance the asset inventory management quality at the Communication and Informatics Office of Tegal Regency.

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.

Breastfeeding should ideally begin immediately after birth and be provided exclusively for the first six months of life. However, in 2022, the coverage of exclusive breastfeeding among infants aged 0–6 months in Jayapura was only 21%, which remains far below the national target of 45%. Various factors contribute to this low coverage, including limited knowledge, lack of experience, insufficient support systems, and concerns among adolescent mothers that breastfeeding may interfere with their education or employment. This study aimed to explore the breastfeeding experiences of adolescent mothers in Wahno Village, Abepura Subdistrict. A qualitative research design was used, with structured interviews conducted using a questionnaire. The results indicated that the initiation of exclusive breastfeeding among adolescent mothers was generally positive. Participants reported mixed emotional experiences, including feelings of happiness, pride, stress, and discomfort. Family support, particularly from husbands, played an important role in sustaining breastfeeding practices. Most respondents also demonstrated adequate knowledge regarding how to manage breastfeeding-related challenges. Overall, adolescent mothers in Wahno Village showed a reasonable level of understanding and commitment toward exclusive breastfeeding. Continued education and support are recommended to further strengthen breastfeeding practices among adolescent mothers and their families.

The rapid growth of Solar Power Plant (PLTS) installations in Indonesia faces efficiency challenges due to the continuously changing position of the sun. Fixed panel systems cannot absorb solar radiation optimally throughout the day. This study aims to evaluate and compare the efficiency of various solar tracking system methods developed over the last five years using a simple literature review approach. The research method was conducted by collecting, screening, and synthesizing secondary data from five reputable scientific journals using a synthesis matrix. The review results indicate that single-axis tracking systems increase power efficiency by 15% to 24.5%. Meanwhile, dual-axis systems achieve higher efficiency, ranging from 30% to 35%, by tracking both horizontal and vertical solar movements. In terms of control systems, astronomical algorithms are found to be more reliable in cloudy weather conditions than pure light sensors. However, the internal power consumption of the actuator motors remains a critical factor that can reduce the system's net energy gain. The implication of this study emphasizes the importance of shifting future research focus toward energy-saving algorithm optimization to maximize net power yield in dynamic solar panel implementations.

The Society 5.0 era demands increased student health literacy as an essential competency. However, previous research has tended to focus only on the health education aspect and has not comprehensively examined the integration of technology-based health education management. Therefore, this study aims to analyze the effectiveness of technology-based health education management innovations and identify key factors influencing their successful implementation. This study used a mixed methods approach with a sequential explanatory design. Quantitative data were collected through a survey of 200 students, while qualitative data were obtained through in-depth interviews with 10 teachers and the principal. Quantitative data were analyzed using descriptive and inferential statistics, while qualitative data were analyzed using a thematic approach to strengthen the interpretation of the results. The results indicate that technology-based health education management innovations have a significant impact on improving student health literacy. Furthermore, it was found that successful implementation is influenced by five main factors: school institutional support, availability of technological infrastructure, teacher training, student motivation, and parental involvement. The novelty of this research lies in the integration of managerial and technological approaches in health education, tested through a mixed methods approach. These findings confirm that successful health literacy improvement is determined not only by the use of technology, but also by organizational readiness and multi-stakeholder collaboration. The implications of this research provide theoretical contributions to the development of technology-based health education management models and practical recommendations for educational institutions facing the challenges of Society 5.0.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

The Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

Islamic boarding schools (pesantren) are no longer viewed solely as religious educational institutions but also as socio-economic entities that play a strategic role in community empowerment and the development of the Islamic economy. The emergence of various pesantren business units, including Islamic cooperatives, Islamic microfinance institutions, agribusinesses, and service enterprises, reflects the transformation of pesantren into productive and economically independent institutions. However, many pesantren continue to face challenges in achieving economic sustainability, including weak governance systems, limited managerial professionalism, inadequate human resources, and excessive dependence on charismatic leadership. This study aims to develop a conceptual model of pesantren business governance based on Islamic governance principles to achieve institutional economic sustainability. Using a qualitative approach and library research method, this study analyzes relevant literature on pesantren economics, Islamic governance, sustainability, and risk management. The findings indicate that sustainable pesantren economic development requires the integration of Islamic governance values, namely amanah (trustworthiness), transparency, justice, and maslahah (public benefit), with modern management systems and comprehensive risk management practices. The study proposes a conceptual governance framework linking pesantren resources, sharia governance, professional management, and risk mitigation as key determinants of economic independence and institutional sustainability. This framework is expected to provide strategic guidance for strengthening pesantren-based economic development in a sustainable and socially beneficial manner.

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.

This study aims to analyze the implementation of Dayak local wisdom values in the Merdeka Curriculum at public elementary schools in Pulang Pisau Regency, Central Kalimantan. Dayak local wisdom, which encompasses values such as mutual cooperation, solidarity, tolerance, environmental awareness, and respect for cultural traditions, plays a significant role in shaping students' character amid the challenges of globalization and the disruptive era. This research employs a qualitative approach using a case study method. The research participants include school principals, teachers, students, and educational stakeholders from several public elementary schools in Pulang Pisau Regency. Data are collected through observations, in-depth interviews, documentation, and literature reviews. Data analysis is conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings are expected to provide a comprehensive description of how Dayak local wisdom values are integrated into the planning, implementation, and evaluation of learning activities within the Merdeka Curriculum framework. Furthermore, the study seeks to identify supporting and inhibiting factors affecting the implementation of local wisdom in educational practices and to formulate strategic recommendations for strengthening character education and preserving local culture in elementary schools. The results are expected to serve as a reference for educational policy development that promotes cultural preservation and enhances the quality of learning in accordance with the socio-cultural context of local communities.

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.

This study aims to analyze the implementation of Land and Building Tax (Pajak Bumi dan Bangunan or PBB) collection and its significant impact on local revenue generation. Land and building tax is a crucial component of local government revenue in Indonesia, especially following the implementation of regional autonomy and fiscal decentralization policies. Despite its critical role in funding local infrastructure and public services, the realization of PBB often falls short of its potential targets. This research utilizes a qualitative descriptive approach, employing secondary data collected from local revenue agencies and extensive literature reviews of previous academic publications. The objectives are to evaluate the effectiveness of current collection mechanisms, identify the primary obstacles hindering taxpayer compliance, and assess the overall contribution of PBB to regional financial independence. The findings reveal that while the administrative framework for PBB collection is generally well-established, practical implementation faces numerous challenges, including outdated land value assessments, low taxpayer awareness, suboptimal database management, and limited human resources within the tax apparatus. Furthermore, the study indicates that targeted digitalization of tax services and proactive public socialization campaigns can significantly enhance compliance rates. Practically, the results provide valuable recommendations for local policymakers to reform their tax collection strategies, optimize revenue streams, and ensure sustainable regional development.

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.

This article examines the relationship between Islam and the local traditions of the Minangkabau community in West Sumatra, Indonesia. The focus covers three main issues: the historical process of Islamization, the philosophy of Adat Basandi Syarak, Syarak Basandi Kitabullah (ABS-SBK), and the coexistence of the matrilineal kinship system with Islamic inheritance law. Using a qualitative approach through systematic literature review of peer-reviewed journals published between 2020 and 2025, the study synthesizes findings from multiple academic sources. The results reveal that Islam entered Minangkabau gradually through trade and the surau educational institution, rather than through forced conversion. The resulting ABS-SBK philosophy meaning customary law is grounded in Islamic law, which is grounded in the Quran serves as a comprehensive life guide integrating religious norms with adat practices. The matrilineal inheritance system (pusaka tinggi) coexists with Islamic inheritance law (faraid) through a functional distinction: communal ancestral property follows adat, while individually acquired property follows Islamic law. Contemporary challenges such as globalization, urbanization, and weakened institutional roles of adat leaders threaten the vitality of ABS-SBK, though cultural revitalization efforts show promising resilience. This study concludes that Minangkabau represents a unique model of Islam-culture integration in the Indonesian archipelago.