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This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.

Since early 2021, the population administration service in Bandung Regency has been supported by service innovations implementation through an online service system, with the presence of the SAKEDAP application. Hence, the Population and Civil Registration Office of Bandung Regency makes use of Information and Communication Technology as an application of Agile Governance in order to deal with the dynamics of the environment. Nevertheless, at the implementation level of the newest version of SAKEDAP application, the limit of the Q-Ban is only 150 queues a day from 4,000 applicants per day. To tackle these problems, outreach should be tailored through a broad range of accessible media platforms, the recruitment of IT specialists to assure the strength of the system and the ability to increase capacity when necessary. Such measures, which, will enhance public understanding and easier access to services, are consistent with the ideals of the good governance which espouses efficiency and responsiveness. The objective of this study is to discover and analyze Agile Governance based Integrated Population Queue System Service in the Population and Civil Registration Office of Bandung Regency. Observer-participant, in-depth interviews and document review were the main data collection techniques used. In addition to Good Enough Governance, business- driven, Human Focused, Based on Quick Wins, Systematic and Adaptive Approach, Simple design and Continuous Responsiveness, based on the research conducted, the researcher found the responsiveness factor or the ability factor, which is intended to help and provide fast service to customers with clear information and can support the successful implementation of Agile Governance.

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

The objective this study is to analyze the implementation of Bandung Barat Regency Regional Regulation No. 5 of 2018 about the Placement and Protection of Indonesian Migrant Workers (PMI) originating from Bandung Barat Regency referring to the Hill and Hupe's theory of Policy Implementation. This matters all the more since the migrant worker-related cases that garner the highest volume if not interest–like illegal, clandestine worker departures, back wages, and exploitation–reflect the lack of protection systems, the unmet obligation towards the respect of individual rights and human dignity. This qualitative case study reveals key factors influencing policy implementation — low levels of socialization and knowledge about the regulation among migrant workers, absence of inter-agency coordination and poor resources for monitoring and enforcement In addition, it builds upon the variables presented by Hill and Hupe in order to present a more integrated analysis of the implementation process of the policy. These results highlight failures in the system, including the lack of inter- agency cross country collaboration and low resource allocation toward the functions that protect PMI. In light of this, the study makes a range of recommendations including for better policy socialization, improved inter-agency coordination and enforcement, and strengthening resourcing and legal compliance capabilities. Practical implications This study advances the theory of public administration and provides practical insights for policymakers, particularly for strengthening the protection of Indonesian migrant workers in an effective manner.

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

This study examines the implementation of policies for the recognition and protection of the indigenous law community in Kampung Kuta, Ciamis Regency. A qualitative approach was employed, gathering data through in-depth interviews, observations, and document analysis. Thematic analysis identified key issues, and triangulation ensured validity by cross-referencing multiple data sources. A central finding is the ongoing conflict between customary laws in Kampung Kuta, which support communal land ownership, and national land regulations that emphasize individual land registration, leading to legal ambiguity and disputes. The study reveals substantial challenges, including inadequate socialization by the government, which has resulted in limited awareness within the indigenous community regarding their rights. Furthermore, limited financial and human resources impede effective implementation, while bureaucratic inefficiencies and poor coordination among implementing agencies have delayed policy outcomes. To address these issues, it is essential to improve resource allocation, conduct regular community workshops to enhance understanding of indigenous rights, and establish a legal framework that harmonizes customary and national laws. Strengthening local authorities and aligning policy objectives with the cultural context of Kampung Kuta are also critical steps. These measures are necessary to safeguard indigenous rights and preserve Kampung Kuta’s cultural heritage, fostering a sustainable model for indigenous rights protection in Indonesia.  

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

The implementation of science learning in schools not only aims to improve students' academic understanding, but also plays an important role in building religious character. Research shows that the integration of religious values in science learning can strengthen students' belief in religious teachings and increase their positive behavior. For example, Islamic values integrated into science materials at the SD/MI level can encourage students to be more convinced of the existence of Allah and follow His provisions, thus forming a strong religious character. In addition, learning approaches that prioritize routine activities such as praying together and reading the Qur'an before lessons have also proven effective in instilling religious character. Furthermore, the application of learning modules that integrate basic concepts of science with Islamic values, such as those conducted at the University of KH Abdurrahman Wahid Pekalongan, shows that students can better understand the material while internalizing religious values in their daily lives. Other studies also emphasize the importance of character education programs integrated in the curriculum, where religious activities at school, such as congregational prayers and holiday celebrations, contribute significantly to the formation of students' religious character. Thus, well-designed science learning can be an effective means to build students' religious character.

Education plays an important role in the development of a nation, with the quality of education being the responsibility of all parties, especially teachers. In Elementary Schools (SD), teachers must utilize various open materials in learning to motivate students, help them explore basic abilities, and guide them to discover their potential. Teaching materials in learning, such as developing teaching materials using a project-based approach that has great potential to integrate local values ​​and utilize the potential of the surrounding environment, so that learning becomes more meaningful for students. In SD Negeri 8 Dobo, it was found that many teachers were not yet skilled in creating open materials in learning and the learning process was still teacher-themed. To overcome this, community service activities were carried out by creating a Workshop on Developing Teaching Materials Based on Projects for Elementary School Teachers in Small Islands. This workshop aims to improve teacher competence, especially in small border island areas, in developing project-based teaching materials. Teachers will be trained to design learning projects that are interesting, challenging, and relevant to the local context, and support their implementation with appropriate open materials. The expected end results include improving teachers' pedagogical skills, the formation of collaborative networks between teachers, and the creation of learning project plans that can be implemented in their respective schools. In addition, this activity will also provide practical strategies to overcome the geographical and social challenges facing teachers in border areas. Thus, this workshop is expected to be a strategic step in improving the quality of education in the region.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Competition between business actors can occur unfairly by colluding between business actors or with other parties, thus harming consumers and even state finances. With the occurrence of tender collusion, there is a conspiracy, lying behavior or an unlawful act by violating a government procurement mechanism, so that it has an impact on the government procurement contract made between business actors and the tender committee related to the validity and legal consequences of the implementation of the government procurement contract. In the provisions of the procurement of goods and services, if the parties commit a tender collusion, administrative sanctions will be imposed on the parties if proven, through civil dispute resolution. This means that the government procurement contract and services remain valid and binding on the parties, and cannot be terminated unilaterally by the organizing committee. This study uses a legal document approach. In various cases of tender collusion in the procurement of goods and services, the parties involved are processed criminally by law enforcement, but the procurement contracts for goods and services that have been made previously remain valid and are continued until completion, so it is necessary to conduct a legal analysis related to the status of the validity of the contract in tender collusion.

This study aims to analyze the impact of e-government implementation on increasing efficiency and effectiveness in governance. This is because the important role of digital technology has contributed to improving the public administration process and decision-making in government entities. Digitalization has provided convenience and speed in administrative governance which has an impact on improving public services. Data collection techniques through in-depth interviews and observations of civil servants in Serang Regency. This study found that the implementation of e-government has a significant impact on increasing efficiency in data management and public services, as well as the effectiveness of governance. Digitalization in the context of governance also has a significant impact on efforts to strengthen public services and transparency in the government sector. This study also found that strengthening digital infrastructure and training of human resources in the public sector is needed to maximize the implementation of e-government in governance.

Elderly people have a high risk of suffering from degenerative diseases, one of which is metabolic disorders. This is more widely recognized by the elderly when they are already in severe condition and with complications so that it has an impact on various aspects including increasing morbidity and mortality rates, as well as decreasing quality of life of the elderly and decreasing ability of the elderly to carry out daily activities. Metabolic disorders are caused by increased blood glucose levels in the body known as Diabetes Mellitus (DM) which is one of the health problems of the ten diseases that cause death and disability globally. The implementation of community service activities for Preventive Efforts for the Elderly in Diabetes Mellitus through several stages, namely the survey and field observation stages and counseling for Preventive Efforts for the Elderly in Diabetes Mellitus counseling is carried out for approximately 90 minutes, as well as evaluations in the form of pre-tests and post-tests. The provision of education was carried out on Wednesday, November 14, 2024 at the Antara Health Center, the number of participants was 32 people. Based on the results of the knowledge of the elderly before and after the counseling for Preventive Efforts for the Elderly in Diabetes Mellitus, it was found that 15 elderly people had sufficient knowledge and 17 elderly people had insufficient knowledge. After conducting counseling on Preventive Efforts for the Elderly in Diabetes Mellitus, the results obtained were a sufficient increase of 30 and less than 2 elderly. This means that community service on Preventive Efforts for the Elderly in Diabetes Mellitus is very effective in the elderly in order to prevent an increase in glucose levels. Counseling on preventive efforts for the elderly in diabetes regarding these degenerative diseases is very necessary so that the elderly maintain their health better. The elderly are expected to be able to understand about efforts to prevent and treat degenerative diseases in the elderly with diabetes. Hopefully this community service can be a reference for researchers and further community service, as well as the community.

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

The training titled "Innovative Studentpreneur: Integrating Design Thinking into the Business World" is designed as a solution to enhance students' entrepreneurial competencies through creative and innovative approaches. This training focuses on providing an in-depth understanding of the principles of design thinking to create business ideas that are both solution-oriented and sustainable, thus fostering the development of competitive ventures. The target participants of this training are final-year students from the Faculty of Economics at Universitas Nasional PASIM Bandung, located at Jalan Dakota No. 8A, Bandung. This training aligns with the vision and mission of both the university and the faculty, which aim to produce graduates capable of creating businesses and becoming studentpreneurs. The training is designed to be engaging and interactive by combining various methods such as discussions, simulations, and lectures to enhance participant involvement. Based on the implementation of this Community Service (Abdimas) activity, it can be concluded that the event met the needs of the partner, Universitas Nasional Pasim, and that the material presented was well understood by the participants. However, for future Abdimas activities, it is recommended to focus on more technical training, such as the utilization of artificial intelligence (AI), data analysis techniques, and the use of Microsoft Office, especially Excel. This training is expected to continue supporting the development of students' skills and their relevance to the demands of the workforce.

The restaurant business continues to grow, but few business actors understand how to seize business opportunities to increase competitiveness. This study aims to analyze the application of the Canvas Business Model (BMC) in the culinary industry, with a focus on the fast food business in the city of Surakarta. BMC is used to evaluate nine key elements: value proposition, customer segments, distribution channels, customer relationships, key resources, key activities, key partnerships, cost structure, and revenue streams. The method used in this study is a qualitative descriptive approach, with data collection through surveys, interviews, and observations. The results of the study show that the implementation of BMC can increase the effectiveness of business strategies, especially in terms of product innovation, improved customer experience, and optimization of digital marketing and partnership networks. In addition, a SWOT analysis is conducted to identify the strengths, weaknesses, opportunities, and threats of the culinary business, which is then used as a basis in designing a growth strategy. The main findings of this study propose new business models that are more adaptive and sustainable, including product diversification strategies, the use of digital technology, and strengthening partnerships with suppliers and food delivery service platforms. This research is expected to be a reference for culinary entrepreneurs in developing more competitive and sustainable business strategies in the digital era.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.