PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.

The economy in Indonesia is starting to experience an increase in income. It can be seen today that many people choose to become entrepreneurs. PT Bank BTPN Syariah Tbk carries out the "Bestee" internship program with business assistance for underprivileged customers. In this program, BTPN Syariah attracts participants from the Certified Independent Study and Internship (MSIB) program. This research aims to see how influential the role of BTPN Syariah customer business assistance is on increasing customers' income and skills in entrepreneurship. The method used in this research is a descriptive method with a qualitative approach. The business assistance carried out by this facilitator has a good effect on BTPN Syariah customers who run MSMEs where they can improve soft skills and good hard skills regarding entrepreneurship that have never been known before, increase sales income significantly due to the material provided during mentoring and can effectively increase performance of MSMEs run by BTPN Syariah underprivileged customers.

This study aims to determine and analyze the form of fulfillment of consumer rights of IndiHome service provider users in the Laws and Regulations in Indonesia due to the FUP system and the responsibility of the IndiHome provider towards consumers due to the FUP system. This study is classified as normative research with a historical approach, comparative approach and conceptual approach. Legal materials are collected through document studies, then analyzed prescriptively. The results of the study indicate that consumer rights and the responsibilities of business actors, namely Indihome, have been regulated in Law No. 8 of 1999 concerning Consumer Protection. Although it has been regulated in the Laws and Regulations, this situation is no longer effective because when an error occurs, Indihome can be released from its responsibility. For this reason, it is necessary to revise Article 27 letter b of Law No. 8 of 1999 concerning Consumer Protection.

Development through community participation in villages is one of the efforts to empower the potential of village communities in planning development related to local resource potentials. The research questions in this study are: (1) How is the community participation in the development of Merbaun Village, West Amarasi Subdistrict, Kupang Regency? (2) What factors may hinder the success of community participation in village development in Merbaun Village, West Amarasi Subdistrict, Kupang Regency?  This research is a juridical-empirical study with a qualitative approach, using primary data collection techniques through interviews. Secondary data was obtained through literature studies.  The results of the study show that community participation in Merbaun Village development can be analyzed through three stages: planning, implementation, and supervision. Each stage shows different dynamics and levels of participation. (1) Planning Stage: At this stage, community participation is considered high. The village government conducts a development planning deliberation (Musdus) to absorb the aspirations of the community. Interview results show that the community is actively providing input and suggestions, reflecting a strong motivation and concern for the proposed development programs. (2) Implementation Stage: In contrast to the planning stage, the level of community participation in the implementation of development drops significantly. Although the village government opens opportunities for mutual cooperation (gotong-royong), community attendance is inadequate, with many absent. This indicates a lack of understanding and awareness among the community regarding the importance of their participation in the physical activities that have been agreed upon. (3) Supervision Stage: The supervision of the development also shows a lack of participation. The community should be involved in monitoring and evaluating development programs. However, most of the community members do not understand their role in the supervision process, as revealed in the interviews.The study suggests that community participation in the development of Merbaun Village should be increased to make development outcomes more effective and sustainable, in accordance with the principles outlined in Law Number 6 of 2014 concerning Villages.

The advancement of digital technology media has had a significant impact on various aspects of life, including in the economic cycle of the community and the preservation of local culture. One of them is in the utilization of digital technology in the economic sector which is growing rapidly and becoming an effective strategy in increasing village productivity. This study aims to analyze the results of the implementation of the Jangrana Village Festival work program related to how the integration of digital technology can contribute to the empowerment of local communities in the context of developing MSMEs and preserving traditional culture. The method used in this study is a qualitative approach with data collection techniques in the form of interviews, observations, and literature studies. The results of the study show that the application of digital technology, such as the use of Canva in creating MSME promotional instruments, village social media, and the digitalization of traditional cultural content, can strengthen the economic cycle and local cultural identity. In addition, the participation of local communities to be active as MSME activists also encourages economic and social sustainability. Therefore, a collaborative strategy between the government, levels of society, and digital industry players is needed to ensure the success of this program. Through these programs, it is hoped that it can be a learning experience for the present and also the future regularly and sustainably so that it can be useful for the people of Jangrana Village, Kesugihan.

Good financial management at the village level is crucial to support development and the welfare of the village community. However, many villages still face challenges in financial management, one of which is the low quality of human resources (HR) and the lack of integrity among village officials. This study aims to analyze and evaluate the influence of integrity on village financial management, as well as to analyze and evaluate the influence of human resource quality on village financial management, using 35 village governments in Sidoarjo Regency as the research location. This research was conducted by distributing questionnaires to 232 respondents, with the study population being the entire population of Sidoarjo Regency, totaling 1.977 million people, to examine the independent variables (integrity and HR quality) in relation to the dependent variable (village financial management). The method used in this research is Structural Equation Modeling (SEM), with data processing conducted using Smart-PLS 4 software. The results of the study show that the integrity of village officials has a positive influence on village financial management at a rate of 0.444, meaning that the higher the integrity of village officials, the better the financial management of the village. Additionally, HR quality was also found to have a significant impact on village financial management at a rate of 0.420. This research contributes to improving village financial management by emphasizing the importance of integrity and the quality of human resources in village governance.

This article aims to explore the opportunities of optimizing Artificial Intelligence (AI) in supporting adaptive, inclusive, and innovative learning in the Society 5.0 era. With its potential to revolutionize education through content personalization, responsive learning, and administrative efficiency, AI is the key to future education transformation. The research approach is qualitative through literature analysis and case studies, covering the implementation of AI in adaptive learning, educational chatbots, and virtual reality technology. The researcher's review of several studies revealed that AI not only eases the administrative burden on teachers, but also provides individually tailored learning plans and improves students' digital literacy. However, the integration of AI in education faces challenges such as resistance to change and disparities in access to technology. To overcome these challenges, the development of inclusive policies as well as AI-based training for educators is recommended, thus ensuring the ethical and effective application of technology, in line with the humanistic and future-oriented vision of Society 5.0.

Improving the quality of Human Resources (HR) is a major challenge in facing global competition. Education as the main means of improving the quality of HR in Indonesia is still faced with the problem of inequality of access and quality between regions. This inequality causes disparities in educational development between urban and remote areas. This study focuses on grouping provinces in Indonesia based on aspects of educational development in 2023, using cluster analysis. Secondary data from the Central Statistics Agency (BPS) is used as the basis for analysis, including variables of average length of schooling, Gross Participation Rate (APK), Pure Participation Rate (APM), number of senior high schools, and community literacy development index. This study uses hierarchical and non-hierarchical cluster analysis methods to group provinces in Indonesia. The results of the hierarchical cluster analysis using the average linkage method show the most optimal cluster with the formation of three clusters. The first cluster consists of 31 provinces, the second cluster consists of 2 provinces, and the third cluster consists of 1 province. Data characteristics show large variations in the number of senior high schools and relative homogeneity in the average length of schooling between provinces.

This research focuses on the development of contextual-based interactive learning media to improve mastery of reaction rate concepts and develop the character of high school students in remote areas. This learning media was developed to provide learning experiences that are relevant to everyday life, therefore the concepts of reaction rate are simpler to understand and apply in students. In addition, this contextual approach also aims to encourage character development, such as responsibility, discipline, creativity, curiosity, and communicativeness during the learning process. A literature review was conducted to gather articles relevant to this topic, with a published time frame of 2018 - 2025. The review shows that this media significantly helps students in understanding the concept of learning material, critical thinking, as well as strengthening positive character aspects that support learning success. This research concludes that contextual-based interactive learning can be an efficient option in the science learning process in high school.

This research discusses the analysis of students' learning difficulties in understanding cube building material. Mathematics is a basic science that must be studied from an early age because it is closely related to other sciences in order to advance to the next level. The research was created to solve students' learning difficulties at SD Negeri 104208 Cinta Rakyat. This research uses a qualitative approach with descriptive research type. The results obtained are that students still lack understanding of the material that has been presented by the teacher in the process of teaching and learning activities, there are many students who do not understand the material explained by the teacher. It can be seen that students' learning difficulties are also determined by low interest in learning and Lack of understanding of the material taught. Several factors include disinterest in mathematics and ineffective use of learning media. This research suggests that schools are expected to innovate in the use of learning media and learning methods that are changed and adapted to students' learning needs and interests.