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Linguistics plays a crucial role in studying and understanding the structure of language, including in the context of Arabic. The Arabic language, with its complex system of morphology, syntax, and phonology, requires an in-depth linguistic approach to analyze its grammatical structure. This study aims to explore how linguistic theories, such as phonology, morphology, syntax, and semantics, contribute to understanding the basic structure of Arabic. Through linguistic approaches, a clearer and more structured understanding of sentence structure, word patterns, and the relationships between language elements can be achieved. This paper also discusses the challenges faced in applying linguistic theories to Arabic, as well as the importance of a linguistic approach in teaching Arabic to non-native speakers. The findings of this study are expected to provide broader insights into the role of linguistics in learning and teaching Arabic more effectively and systematically. 

This study explores the factors influencing firm value in the manufacturing industry in Indonesia, specifically focusing on dividends, investment opportunities, and leverage. The analysis is based on publicly available data from 178 manufacturing companies in Indonesia, spanning the years 2018 to 2023. The primary objective of this research is to identify the key determinants of firm value in Indonesia's manufacturing sector, grounded in capital structure theory, through the development of a theoretical model. The findings indicate that dividend policy, investment decisions, and leverage have a positive impact on firm value within Indonesia's manufacturing industry. This study provides empirical support for both the pecking order theory and agency theory.

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.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

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.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

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.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

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.

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.    

Building fires can significantly degrade the strength and integrity of steel structures, so post-incident evaluation is crucial to ensure building safety and feasibility. This study aims to evaluate the condition of the steel tower structure after the fire through a visual inspection method. A total of 35 structural elements were examined, including columns, beams, and bracing, to identify damage caused by heat exposure. The inspection results showed that 6 elements (17%) were in the category of Acceptable, 8 elements (23%) Needs Attention, 5 elements (14%) Not Acceptable, and 1 element (3%) Not Applicable because they had been removed. Steel columns generally remain upright without deformation, but suffer damage to the protective layer (coating). In contrast, most blocks lose their protective layers, are directly exposed to fire, show early signs of corrosion, and some suffer severe damage such as flange tears and cuts. These findings confirm the importance of systematic documentation and classification of element conditions as the basis for technical decision-making for structural improvement. Visual inspection proved effective as an initial step in the evaluation process, providing a relevant initial picture of the extent of damage and the need for intervention. This study recommends follow-up in the form of advanced structural analysis and material testing to ensure the feasibility of reusing the affected steel elements.

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.

This study explored the adaptation strategies of pre-service English teachers during their teaching practicum (PPL) in junior high schools implementing the Kurikulum Merdeka framework. The aim of the study is to explore how pre-service English teachers integrate the flexible and student-centered curriculum while adjusting to a variety of problems in a real-world classroom environment. Semi-structured interviews and non-participant observations were used in this qualitative study to collect data from six pre-service teachers. The results showed that pre-service teachers used a variety of strategies to deal with procedural, managerial, psychological, instructional, and cultural obstacles, such as reflective practices, collaborative mentoring, and differentiated instruction. In addition to highlighting the necessity of successfully promoting Kurikulum Merdeka, the study emphasizes the value of mentorship and reflective practices in promoting professional development. These findings help to enhance programs for preparing future teachers and offer insightful advice to pre-service English teachers as they enter into professional teaching roles.

Teacher leadership is critical in shaping the educational environment and promoting positive change within schools. Teacher leadership fosters educational innovation and creates supportive learning environments. This study investigates the self-perceived leadership qualities of pre-service teachers, focusing on essential domains of teacher leadership, including self-awareness, leading change, communication, diversity, instructional proficiency, continuous improvement, and self-organization. Utilizing a structured survey instrument adopted and adapted from TLSA (Teacher Leadership Self-Assessment) by Katzenmeyer and Moller (2009). Data was gathered from a sample of teacher candidates to assess their competencies in these domains. The teacher candidates were the final-year Primary Teacher Education Program students at Esa Unggul University.  The findings indicate varying levels of readiness among the participants. The categorical analysis provides insights into specific areas where future teachers demonstrate potential and highlights domains where further development may be beneficial. This research contributes to the understanding of teacher leadership in the context of teacher preparation programs and underscores the importance of targeted support in nurturing well-rounded teacher leaders. Implications for curriculum adjustments and the integration of leadership training in teacher education programs are discussed.

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

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.

This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs