This research aims to describe the leadership of teachers that has been taking place in schools, identify the weaknesses in teachers' educational leadership, and develop a self-learning module on competence-based education leadership to enhance teachers' personal competencies. The research method used a Mixed Method (Sequential) approach with a research and development (R&D) design based on Sugiyono's model integrated with the ADDIE model, consisting of the following five stages: 1) analysis; 2) design; 3) development; 4) implementation; and 5) evaluation. This study was conducted in three public elementary schools in the city of Soe. The research and development period started from July 2022 to May 2023. The research subjects consisted of 15 teachers from three different elementary schools: SD Inpres Oeusapi, SD Inpres Sonapolen, and SD Inpres Tubuhue. The research findings indicate that the educational leadership of teachers in schools is very low, where teachers demonstrate a lack of personality as leaders in the school, lack discipline in terms of time and responsibilities, tend to be individualistic, and have poor communication with fellow teachers. There are weaknesses in educational leadership, as teachers have a lack of knowledge about educational leadership, as evidenced by the absence of books or modules on teacher leadership in the school. Additionally, teachers have insufficient coordination skills with fellow teachers and students, as well as a lack of training on educational leadership in schools. The development of the self-learning module received high validation results from content experts (89.7%), module experts (85.19%), and a questionnaire response from 15 teachers (86.33%).
 

The teacher's role is very important in implementing the curriculum as well as in learning activities. Therefore, the activities carried out by the teacher need to be supervised or assisted so that the vision and mission of learning activities can be carried out properly. With the completion of academic supervision, it is hoped that there will be  real support for teachers in developing their abilities to achieve curriculum goals. This study aims to evaluate supervision activities which consist of three stages, starting from planning academic supervision, implementing academic supervision, and following up on academic supervision. The case study in this research is at MTs Plus Sabilunnajah which is in Kanor District, Bojonegoro Regency, East Java. This research is a qualitative descriptive study with data collection techniques in the form of interviews, observation, and documentation. The results of the research at the planning stage have been carried out properly, the school principal carries out supervision planning by requesting the results of regular meetings. In the next stage, namely the implementation stage, the principal assesses every aspect of supervision starting from the suitability of the lesson plans with learning activities, learning processes, teacher performance, and classroom management by the teacher. From the results of the supervision implementation, it is known that there are some discrepancies between the RPP and the implementation of learning in the classroom. Another obstacle in the implementation of supervision is the schedule of supervision activities which are often delayed if the principal has an urgent need
 

This research was conducted at the HKI Suka Makmur church in building peace in Aceh Singkil. Knowing the factors that limit the suitability index value of the HKI Suka Makmur church in building peace in Greja HKI, the factors that support peace in Greja HKI. The method used in this research is a descriptive, quantitative method. Determining the research location was based on the burning of Greja HKI. This operation resulted in many of Greja HKI being burned.

Rapid growth in the business world allows companies to showcase their advantages to attract public interest and invite investors to invest, but this actually gives rise to negative impacts such as social inequality. Therefore, companies are not only expected to pursue profits alone, but also to prioritize their responsibilities and the environment. The researcher's aim in writing this scientific article is to study and examine the influence of eco-efficiency, sustainability reporting and dividend policy on firm value moderated by profitability. This research is included in the category of qualitative descriptive research with literature study. The results of this research show that the variables eco-efficiency, sustainability reporting, and dividend policy have a positive effect on firm value. Furthermore, eco-efficiency, sustainability reporting, and dividend policy can be moderated by profitability on firm value.

This research examines the regulation of remuneration for Foundation executives in Indonesia, focusing on legal aspects and its implementation. As Foundations evolve to support social, religious, and humanitarian objectives, cases of misappropriation of Foundation funds have emerged, highlighting the need for tighter oversight. Through a normative juridical approach and descriptive analysis, this study details the issues surrounding remuneration regulations, emphasizes instances of financial misconduct, and discusses the importance of establishing an external supervisory body or regulatory changes. The implementation of Good Corporate Governance and Good Cooperative Governance principles within the Foundation context is also explored. This research responds to the need for integrity, transparency, and accountability in Foundation management to achieve the humanitarian goals they undertake. The conclusion underscores the necessity for further action, including the establishment of an external supervisory body or regulatory strengthening.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

The purpose of this study is to analyze the restorative justice approach as an alternative to solving corruption by returning state financial losses which are efforts to recover from perpetrators of corruption. The restorative justice approach is a popular approach in recent years, it is possible that this approach can be implemented in corruption crimes. This study uses a normative juridical method with descriptive analytical research specifications. The results of this study indicate that the indicator of restorative justice here is the return of state financial losses. Meanwhile, Article 4 of the PTPK Law regulates the recovery of these losses does not eliminate the punishment of perpetrators of corruption which can be interpreted that Article 4 does not provide loopholes in the application of restorative justice. The application of restorative justice is interpreted not to erase the punishment of the perpetrator but rather to return state finances so that it does not conflict with Article 4, because it will be considered by the judge in imposing a sentence as a mitigating factor. Based on the research results, it is possible to have a restorative justice approach to solve corruption crimes based on SEJA. However, there are several requirements that have been regulated in the SEJA with the criteria of considering small losses, a sense of public awareness that returns state financial losses, and not being continuous. Restorative justice aims at recovering state finances so that the judicial process can stop and can also be followed up. Tujuan dari penelitian ini yaitu untuk menganalisis pendekatan keadilan restoratif sebagai alternatif penyelesaian tindak pidana korupsi dengan mengembalikan kerugian keuangan negara yang merupakan upaya pemulihan dari pelaku tindak pidana korupsi. Penelitian ini menggunakan metode yuridis normatif dengan spesifikasi penelitian deskriptif analitis. Hasil penelitian ini menunjukkan bahwa indikator adanya keadilan restoratif disini adalah pengembalian kerugian keuangan negara. Sedangkan, Pasal 4 UU PTPK mengatur pengembalian kerugian tersebut tidak menghapuskan dipidananya pelaku tindak pidana korupsi yang dapat diartikan bahwa Pasal 4 tidak memberikan celah dalam penerapan keadilan restoratif. Penerapan keadilan restoratif dimaknai tidak menghapus dipidananya pelaku tetapi lebih kepada pengembalian keuangan negara sehingga tidak bertentangan dengan Pasal 4, karena akan menjadi pertimbangan hakim dalam penjatuhan hukuman sebagai faktor yang meringankan. Berdasarkan hasil penelitian dimungkinkan adanya pendekatan keadilan restoratif untuk menyelesaiakan tindak pidana korupsi yang didasarkan pada SEJA. Namun terdapat beberapa persyaratan yang telah diatur dalam SEJA tersebut dengan kriteria yaitu mempertimbangkan kerugian kecil, adanya rasa kesadaran masyarakat yang mengembalikan kerugian keuangan negara, dan tidak bersifat terus menerus. Keadilan restoratif bertujuan sebagai pemulihan keuangan negara sehingga proses peradilan dapat berhenti dan dapat pula ditindaklanjuti. 

Cooperation between economic actors such as financial institutions is an embodiment of the concept of the rule of law in economic development. Financial institutions such as banks provide credit to the public but there are also credit risks. So Bank Indonesia issued Guidelines for Preparing Credit Policies (PPKPB) for Commercial Banks, on March 31 1995, through Bank Indonesia Directors' Decree No.27/162/KEP/DIR which contains credit agreements in standard form. The existence of standard clauses in bank credit agreements containing the debtor's obligations, which aim to protect the creditor's interests, is unfair to the debtor. For this reason, it is necessary to study the weaknesses in the regulation of default on agreements with guarantees of mortgage rights. This research is based on John Rawls's Theory of Justice and Lawrence M. Friedman's Legal System Theory. The research specifications are analytical descriptive, with a sociological juridical research type. Regulations on default on agreements with guaranteed mortgage rights have weaknesses in the legal structure aspect, namely the lack of synergy between law enforcement officials. Apart from that, there are weaknesses in the legal substance aspect, namely related to the provisions contained in Article 15 UUHT, as well as weaknesses in the legal culture aspect which can be seen from the public's lack of knowledge about credit agreements and the lack of socialization regarding legal regulations related to the basic principles of agreement law.

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

The role of women in building village government is very important, because they contribute to the economic, social and environmental sectors. Women also have a key role in managing natural resources, local economic activities and maintaining environmental sustainability to build strong social networks in village communities. Women’s involvement is an absolute requirement in efforts to realize village development as an independent village. It is impossible for a country to prosper if its women are left behind. The complete and comprehensive development of a country requires the full role of women in all areas of life. Women as citizens or as sources of village development have the same rights, obligations and opportunities as men in all development activities in the country. All life. The role of women has also been accommodated by all national development regulations, such as Law no. 6 of 2014 concerning Villages, which states that women’s involvement is very necessary for village development.
With the existence of women in Ciseeng Village, which is the location of this research, most residents here position women as equal to men. This means that women can also hold government positions ranging from BPD, Village Apparatus, to Village Head. In Ciseeng itself, the role of women in all aspects of development is quite pronounced, starting from participating in building village facilities, maintaining village security, PKK in empowering families, and so on.