In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

In recent years, local governments have increasingly sought digital solutions to improve the accessibility and efficiency of public services. However, many sub-district offices in Indonesia still rely heavily on manual service processes, which limit access to administrative information outside of office hours. This study aims to design and implement a web-based chatbot system to address information service challenges at the sub-district level. Using a descriptive-engineering approach, the system was developed following the waterfall model and evaluated through simulated user interactions. The chatbot was tested with 20 frequently asked questions related to key administrative services, including ID card (KTP), family card (KK), and domicile letters. The results show that the chatbot successfully answered 16 out of 20 questions (80%) with an average response time of 1.7 seconds. Most failures occurred due to variations in question phrasing not recognized by the system. This research demonstrates that chatbots can enhance basic information delivery in low-resource government settings. The findings contribute to the growing body of knowledge on digital public service transformation and provide a replicable model for implementing low-cost, scalable chatbot solutions in other local administrative contexts.

The low interest in reading of students in elementary school is a serious problem that has a direct impact on the quality of learning, especially in Indonesian subjects. This article aims to identify and analyze various factors that affect student’s low interest in reading through a literature review approach. The results of the analysis showed that these factors included limited literacy facilities, lack of active role of teachers and parental support, negative influence of digital technology, less attractive teaching methods, and low motivation and reading habits of students. The impact of low interest in reading includes difficulty understanding reading, weak vocabulary mastery, and low learning achievement. This article also reviews various strategies that teachers can do to increase student’s reading interest, such as reading habits, the use of storytelling methods, reading corners, the use of technology, as well as thematic approaches and creative literacy programs. Cooperation between schools, families, and communities is needed to create a literacy ecosystem that supports the growth of reading interest from an early age.
 
 

Poligami adalah praktik yang sudah ada dan berlaku sejak lama sebagaimana sepanjang peradaban manusia yang dilakukan oleh bangsa dan budaya mananpun termasuk di negara Indonesia. Indonesia sejak zaman sebelum kemerdekaan juga sudah banyak yang melakukan praktik poligami. Tujuan penelitian ini adalah untuk menganalisa kebolehan praktik rumah tangga poligami. Penelitian ini termasuk penelitian kualitatif dengan pendekatan literatur atau studi pustaka (library research) sehingga tidak memerlukan sampel penelitian ataupun survey. Metode pengumpulan data dengan menggunakan data primer yaitu berupa UU  Perkawinan No 1 Tahun 1974 pasal 4 dan 5, Kompilasi Hukum Islam (KHI) pasal 55 dan 59, sedangkan data sekunder menggunakan berbagai referensi baik jurnal, buku, dan yang relevan dengan tema penelitian. Hasil penelitian ini adalah bahwa praktik poligami menjadi salah satu role model yang diperbolehkan dengan harus memenuhi syarat dan ketentuan yang sudah ditetapkan oleh UU tersebut.

Penelitian ini bertujuan untuk menganalisis pengaturan hak waris bagi anak yang lahir dari hubungan incest dalam perspektif hukum Islam. Hubungan incest, yang secara tegas dilarang dalam Al-Qur’an, Hadis, serta peraturan perundang-undangan nasional, merupakan pelanggaran terhadap prinsip moral, sosial, dan hukum keluarga. Namun, persoalan mengenai hak-hak keperdataan anak yang lahir dari hubungan tersebut, khususnya hak waris, tetap menjadi isu yang kompleks dan memerlukan kajian lebih lanjut. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) serta studi literatur. Berdasarkan ketentuan Kompilasi Hukum Islam dan pendapat jumhur ulama, anak yang lahir dari hubungan incest diperlakukan sebagai anak hasil zina, yang hanya memiliki hubungan keperdataan dengan ibu dan keluarga ibunya, sehingga tidak berhak mewarisi dari ayah biologisnya. Ketentuan ini sejalan dengan prinsip hukum Islam yang menempatkan keabsahan perkawinan sebagai syarat mutlak dalam penetapan nasab dan hak waris. Di sisi lain, penting untuk tetap memperhatikan pemenuhan hak-hak dasar anak sesuai prinsip keadilan sosial dan perlindungan anak. Temuan ini diharapkan dapat memperkaya khazanah pemikiran hukum Islam kontemporer mengenai perlindungan anak dalam konteks yang penuh tantangan ini.

This study aims to examine the implementation of innovative learning strategies in improving the literacy skills of first-grade elementary school students in the subject of Indonesian language. Early literacy serves as a crucial foundation for students’ academic development; however, many lower-grade students have not yet reached the minimum standards in reading and writing. To address this challenge, innovative learning strategies such as shared reading, storytelling, the use of visual and digital media, as well as contextual and simple project-based approaches were employed. This research utilized a Classroom Action Research (CAR) method over two cycles, involving 20 first-grade students. Data were collected through observation, interviews, documentation, and literacy skill assessments. The findings showed a significant improvement in students’ reading, writing, listening, and speaking abilities. The learning process became more enjoyable, participatory, and suited to the cognitive developmental stage of young children. In addition, students' motivation and confidence in using language also increased. The teacher’s role as a facilitator and instructional designer was essential in ensuring the success of these strategies. Therefore, innovative learning strategies have proven effective in enhancing the literacy skills of first-grade students and are recommended for broader implementation.

The purpose of this study is to examine the development of scientific publications related to the use of the Inquiry Based Learning (IBL) model in improving students' mathematical critical thinking skills from 2015 to 2025. This research uses a bibliometric analysis approach with a descriptive approach, where data is collected through searches on Google Scholar and analyzed using the Publish or Perish and VOSviewer applications to identify publication trends, researcher collaboration, and mapping of main topics. From a total of 200 initial documents, 16 articles met the criteria and were analyzed further. The results showed a fluctuating trend in the publication of IBL studies on MVC, with peaks of attention occurring in 2020 and 2022. Network visualization and keyword density show that IBL and MHS topics continue to be an important focus, but face implementation challenges that require further attention. This research is expected to be a reference in designing effective learning strategies to improve critical thinking skills.

Kegiatan pengabdian kepada masyarakat ini berfokus pada pelaksanaan workshop dengan tema “Tanggung Jawab dan Konsekuensi” yang ditujukan kepada anak-anak di Panti Asuhan ‘Aisyiyah, Kota Medan. Workshop ini dilatarbelakangi oleh pentingnya pembentukan karakter sejak dini, khususnya dalam hal pemahaman terhadap dampak dan konsekuensi dari setiap tindakan. Hasil observasi awal menunjukkan bahwa sebagian anak masih memiliki pemahaman yang rendah mengenai tanggung jawab dalam kehidupan sehari-hari. Kegiatan ini bertujuan untuk mentransfer nilai-nilai tanggung jawab, membentuk pola pikir yang lebih dewasa, serta meningkatkan kesadaran anak dalam menghadapi konsekuensi secara positif. Metode pelaksanaan meliputi wawancara dengan pengasuh, studi literatur, penyusunan materi, pelaksanaan workshop secara interaktif, serta evaluasi melalui observasi dan umpan balik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman anak-anak terhadap pentingnya tanggung jawab, ditandai dengan perubahan perilaku seperti lebih disiplin, mandiri, serta adanya keinginan memperbaiki diri setelah melakukan kesalahan. Workshop ini juga mendukung pengasuh dalam membina karakter anak secara berkelanjutan. Diharapkan kegiatan ini dapat menjadi langkah awal pembentukan pribadi yang bertanggung jawab dan siap menghadapi tantangan sosial di masa depan.

Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan dan dampak dari workshop "Pentingnya Manajemen Diri agar Disiplin untuk Meraih Cita-cita" yang ditujukan kepada anak-anak di Panti Asuhan 'Aisyiyah. Manajemen diri merupakan kemampuan penting yang harus dimiliki sejak dini, terutama dalam membentuk sikap disiplin dan motivasi untuk mencapai tujuan hidup. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik observasi, wawancara, dan dokumentasi terhadap peserta workshop. Hasil penelitian menunjukkan bahwa anak-anak panti mengalami peningkatan pemahaman mengenai pentingnya mengatur waktu, mengenali tujuan hidup, serta membangun kebiasaan positif. Workshop ini juga mendorong perubahan perilaku dalam hal kedisiplinan dan semangat belajar. Dengan demikian, kegiatan ini memberikan kontribusi positif dalam pengembangan karakter anak-anak panti sebagai bekal dalam meraih cita-cita mereka.

This study aims to analyze the implementation of the Independent Curriculum in mathematics learning planning at SMK Negeri 6 Padang. The Independent Curriculum provides flexibility to teachers in designing contextual, student-centered, and character-oriented learning through the Pancasila Student Profile. This study uses a qualitative method with data collection techniques in the form of observation, interviews, and documentation. The results of the study indicate that SMK Negeri 6 Padang has implemented various important components in learning planning, such as the School Operational Curriculum (KOS), Academic Calendar, Effective Week Details, Annual Program (Prota), Semester Program (Promes), Learning Achievements (CP), Learning Objectives (TP), Learning Objective Achievement Criteria (KKTP), and Learning Objective Flow (ATP). However, the implementation of the Independent Curriculum still faces challenges, especially in the integration of the Pancasila Student Profile Strengthening Project (P5) and the application of differentiated learning. Thus it can be concluded that the Learning planning is very effective, namely 82.25%. Therefore, further training is needed to improve the quality of learning planning based on the Independent Curriculum. This study concludes that although mathematics learning planning has referred to the principles of the Independent Curriculum, ongoing training and systematic support are still needed to optimize the implementation of the curriculum in vocational schools.