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Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.

Innovation in service delivery is essential for the progress of the public sector, particularly in the issuance of death certificates by the Bandung City Population and Civil Registration Office (Disdukcapil). This study aims to identify and evaluate service innovations in this field, focusing on their impact on efficiency and user satisfaction. Using a descriptive analysis method with a qualitative approach, data were collected through direct observation, staff interviews, and document review. Findings reveal that Disdukcapil has implemented innovations like an online messaging and registration system, enabling citizens to apply for death certificates online, upload required documents, and complete electronic payments. These changes have reportedly enhanced service delivery, with user feedback indicating improved accessibility and time savings. However, challenges such as initial user adaptation and technical constraints were encountered, which affected the implementation process. This research highlights the sustainable benefits of service innovation in public administration, offering insights for further improvements in future practices..

This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

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.

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 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.

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.

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.

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.

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.

Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

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.

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.

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.

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.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

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.    

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.

Islamic religious education plays an important role in the formation of character and noble morals. The main goal of Islamic religious education is to form children who are faithful, have good morals, and do good deeds. There are several means of Islamic religious education that can be used to form noble character and morals. Formal education such as madrasahs, religious schools, and Islamic universities can be effective means of Islamic religious education; Non-formal education such as pengajian, majlis taklim, and other religious activities can be flexible means of Islamic religious education; Informal education such as education in the family, community, and environment can be very effective means of Islamic religious education; Technology such as the internet, applications, and social media can be modern and effective means of Islamic religious education; Extracurricular Activities Extracurricular activities such as religious activities, social activities, and sports activities can be fun and effective means of Islamic religious education. In the formation of character and morals, Islamic religious education must pay attention to several aspects such as the formation of good and noble morals, such as honesty, patience, and caring. The formation of correct and consistent worship, such as prayer, fasting, and zakat. The formation of good and fair muamalah, such as being fair, honest, and caring. The formation of high and deep mukasyafah, such as understanding the essence of oneself, God, and the universe. The formation of good and noble character, such as being confident, independent, and responsible. Thus, Islamic religious education can form the character and morals of children who are good, noble, and pious.