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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Inclusive education aims to provide equal learning opportunities for all students, including those with special needs, within regular educational settings. However, mathematics learning in inclusive classrooms remains challenging because mathematical concepts are often abstract and require logical reasoning that may not be easily accessible to learners with diverse cognitive characteristics. Ethnomathematics has emerged as an alternative approach by integrating cultural practices, local wisdom, and students’ daily experiences into mathematics instruction, creating more meaningful and accessible learning environments. This study aims to analyze the development, implementation patterns, opportunities, and research gaps related to ethnomathematics in inclusive mathematics learning. A literature review method was employed by examining scientific publications from 2020–2025 obtained from Google Scholar, Scopus, ERIC, Springer, and ProQuest databases. Data were analyzed through content analysis involving reduction, classification, interpretation, and synthesis. The findings indicate that ethnomathematics has been implemented through cultural artifacts, digital teaching materials, and project-based contextual learning. The approach supports inclusive learning through multi-representational access, instructional adaptations, scaffolding strategies, and collaborative teaching practices aligned with Universal Design for Learning principles. Furthermore, ethnomathematics enhances students’ motivation, conceptual understanding, mathematical literacy, and cultural identity. Nevertheless, studies focusing on disability-specific adaptations and long-term learning outcomes remain limited and require further investigation.

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

This research is motivated by the problems in manual attendance systems at schools, which remain vulnerable to fraud, time-consuming, and inefficient. The expected solution is to develop an automated attendance system based on face recognition that can operate in realtime with high accuracy. The research object is vocational high school students, with the applied method implementing the YOLO v10 algorithm for face detection, followed by the face_recognition library for identification. The instruments used include an Imou CCTV camera as the input device, a mid-range laptop as the hardware platform, and Python with SQLite as the software environment for data processing and attendance storage. The results show that the developed system achieved an average face detection accuracy of 96% under normal lighting and 91% under low lighting, with an average processing speed of 27 FPS. The implementation of an anti-duplication feature also ensured data validity by allowing each student to be recorded only once per day. In conclusion, the use of YOLO v10 in face-based attendance proved to be effective, efficient, and capable of reducing fraud. The implication of this study is that the system can be applied in both Islamic boarding schools and general schools as a modernization of attendance systems, with a recommendation for further development through web-based application and cloud database integration.

This study aims to examine the debate regarding the effectiveness of traditional learning methods in science education at Madrasah Ibtidaiyah (MI) amid the development of educational digitalization. The study employed a qualitative approach with a case study design conducted in Jember Regency for three months, from February to April 2026. The research informants consisted of 16 participants, including madrasa principals, teachers, parents, and community members. Data collection techniques were carried out through interviews, observations, and documentation, which were then analyzed using descriptive qualitative techniques. The findings revealed that traditional methods are still considered effective in helping students understand basic science concepts because the learning process is systematic and easy to comprehend. However, limited access to technology in several schools remains an obstacle to the equal implementation of digital learning. In addition, although digital learning can increase students’ motivation and engagement, it does not necessarily lead to an optimal improvement in conceptual understanding. Therefore, this study concludes that a combination of traditional and digital learning methods is the most appropriate approach in science learning at elementary schools and Madrasah Ibtidaiyah, considering students’ needs as well as the availability of facilities and infrastructure. structure.

Along with the times, computer technology is developing very rapidly. The increasingly rapid development of computer technology means that everyone is required to utilize computer technology in their daily lives. Utilization of technology is one of the implementation roles of scientific disciplines. The reason behind the formation of this research is so that in the future it will become a fun learning concept in the introduction of objects and shapes in children and the motor development of children. children are usually more interested in seeing pictorial text, or pictures that contain lots of color. The Viola Jones method itself was chosen as the research completion algorithm. The Viola Jones method is usually used as a method in research that discusses the detection of objects, faces and others. The Viola Jones method was chosen because it has a high level of accuracy that can reach 100% probability.

Jakarta, the capital of Indonesia, is known for its high congestion levels. Data from the TomTom Traffic Index shows that Jakarta ranked 30th in the world in 2023 as one of the most congested cities, with a congestion level reaching 53% during peak hours. Pisangan Lama in East Jakarta is one of the densely populated areas, adjacent to busy roads. The main campus of STIKOM CKI, also located in East Jakarta, is situated along a route prone to heavy traffic. Given the congestion issues and the lack of information on the nearest routes, this study aims to implement the A* algorithm to find the shortest route from Pisangan Lama, East Jakarta, to the main campus of STIKOM CKI. The A* algorithm is chosen for its optimal routing capabilities. Based on research on three routes (Jl. I Gusti Ngurah Rai, Jl. Basuki Rachmat, and Jl. Raya Kalimalang), the results show that the route via Jl. Basuki Rachmat is the shortest, with a distance of 7.7 km. The implementation of the A* algorithm is expected to provide an efficient solution for the community in finding the nearest route.

Computers in one of the network companies at PT. Estrada uses the Fortinet operating system. The final result expected through this implementation is to comprehensively see the capabilities of the firewall on Fortinet in overcoming the problem of blocking social media applications and streaming platforms during working hours. Blocking the application in question is the ability to filter web processes such as Facebook, Instagram, YouTube, etc. In the tests carried out, web filtering was able to block applications on social media and streaming platforms, which proves that the performance of web filtering is quite good. In analyzing web filtering performance, use the office hour rule tool by carrying out the rule schedule in the Fortinet network and displaying all the information in detail. The final result obtained in the network application filtering simulation process using Fortinet is that every network sent cannot be entered (blocked) on both social media applications and streaming platforms.

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Public service institutions currently utilize digital technology to improve information accessibility for society. Satres PPA and PPO Polresta Banyumas has an important role in providing services, protection, and education related to violence cases against women and children. However, information regarding services, reporting procedures, and educational materials is still not fully accessible to the public. This study aims to design and develop a service and educational website for Satres PPA and PPO Polresta Banyumas using the Laravel framework. The research method used in this study is the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The website was developed using Laravel, MySQL, and Bootstrap to support responsive interface design. The results show that the developed website is able to provide service information, educational articles, reporting procedures, and contact information effectively. System testing results indicate that all website features function properly according to user requirements. The website is expected to improve public access to information and increase awareness regarding the protection of women and children.

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

This study aims to analyze the environmental impact of waste generated by the gecko processing home industry based on environmental law regulations in Indonesia. In its processing activities such as lizards and snakes. These activities produce organic waste in the form of animal organs, blood, body fluids, and other waste in the materials that are later utilized as catfish feed. The research method used is qualitative with a normative juridical approach, statutory approach, and literature study. Data were obtained from laws and regulations , scientific journal, and environmental law literature. The results of the study indicate that the disposal of waste into rivers can increase Biological Oxyen Demand and Chemical Oxygen Demand (COD) levels, cause unpleassant odors, and reduce water quality and public health. The utilization of waste as catfish feed can reduce the amount of waste disposed of, however, it still requires hygienic processing to prevent biological risks. From the perspective of environmental law, the direc disposal of the waste into rivers is not in accordance with Law No. 32 of 2009 concerning Environmental Protection and Management and Government Regulation No. 22 of 2021 concerning the Implementation of Environmental Protection and Management. Therefore, better waste management is needed through proper waste treatment, increased awareness among business actors, and goverment supervision so that home industries can operate sustainably and in an environmentally friendly manner

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.