The development of information technology is currently increasingly rapid and diverse, supported by computer devices. Primarily in the field of information systems, information systems in related educational institutions are usually called academic information systems, for example student data, teacher data, class data, subject data, schedule data, grade data.
Madrasah Aliyah Hidayatusuban Semarang is a school that conveys information through media, so that when conveying information it is not fast enough because the means of communication are lacking between the school, students and parents are not good at digesting academic information, to overcome the problem the author created an Academic Information System with a Knowledge Management method based on Web and PHP as programming languages ??and use MySQL database.
With the existence of a web-based information system with the Knowledge Management method, this can be a solution to solving the problems that exist at Madrasah Aliyah Hidayatusuban Semarang because web technology is easy and easy to access anywhere by parents and students, as well as teachers and employees can manage academics. offline (in a school environment) because the Knowledge Management method itself is a collection of information that is put together in one place and can provide knowledge to users effectively and efficiently in supporting activities

This study aims to identify the challenges encountered in the collection of PBJT (Tax on Services for Hotel, Food, and/or Beverages) and to examine the efforts made by the Regional Financial and Asset Management Agency (BPKAD) to optimize tax collection. The researcher employed data triangulation as an analytical method to process both primary and secondary data obtained through interviews and observations. The findings indicate that challenges arise from both taxpayers and internal factors within BPKAD Yogyakarta City. Challenges on the taxpayers' side involve issues such as incomplete taxpayer data, low compliance, and limited financial capacity. Internal obstacles within BPKAD include limited tax collection personnel, lack of integration in the taxation information system, the ineffectiveness of forced collection letters, weak administrative sanctions, and negative perceptions of tax relief or amnesty policies. The efforts made to address these issues include direct engagement through the Regional Tax Week initiative, enhanced inter-agency cooperation, ongoing public outreach, service innovation in tax payments, integration of internal data systems, enforcement actions against non-compliant taxpayers, implementation of administrative sanctions, and the development of digital-based tax collection technology.

The objective of this study is to design an appropriate strategy in instilling character values ??in grade 5 students of SDN Walikukun, with an emphasis on strengthening the values ??of responsibility, discipline, honesty, and cooperation. The study employed literature studies and qualitative data analysis, which resulted in the conclusion that it is very important for character building in elementary schools to be implemented systematically and sustainably. These efforts need to involve the active role of various parties, such as teachers, parents, schools, and the surrounding environment. The implementation strategy includes integrating character values ??in the teaching and learning process, habituating positive daily actions, role models from teachers, and monitoring student development through behavioral documentation. In addition, democratic and communicative parenting patterns greatly influence children's character formation, especially if adjusted to the child's innate personality type which can be recognized through approaches such as genetic personality. Simple digital technology can also be used as a supporting medium for character education, although there are still obstacles in the form of limited facilities and infrastructure. The results obtained from this study are hoped to be used as a reference in the implementation of relevant and effective character education at SDN Walikukun.

Penelitian ini bertujuan untuk memperoleh pemahaman yang komprehensif mengenai perkembangan studi terdahulu terkait hubungan antara Environmental, Social, Governance (ESG) dan Tax Avoidance, pengukuran serta hasil yang diperoleh penelitian sebelumnya, dan peluang penelitian di masa depan. Pendekatan Systematic Literature Review (SLR) digunakan untuk meminimalkan bias atas penelitian terdahulu yang beragam. Software Publish or Perish sebagai alat bantu dan Google Scholars sebagai mesin pencarian. Diperoleh 27 artikel ilmiah yang relevan serta sesuai dengan kriteria inkluasi dan eksklusi dalam rentang waktu 2015-2025. Hasil dari penelitian ini menunjukkan bahwa artikel ilmiah terkait hubungan antara ESG dan Tax Avoidance mengalami perkembangan signifikan. Meski artikel ilmiah yang sesuai baru muncul pada 2021, namun data sampel dari 2009 hingga 2023 sudah digunakan dengan sektor non-keuangan menjadi yang paling diminati. Terdapat 17 teori yang digunakan sebelumnya dan agency theory menjadi yang terfavorit dengan menempatkan ESG sebagai variabel independen dan Tax Avoidance sebagai variabel dependen. Diperoleh 4 Proksi untuk mengukur Tax Avoidance dan 9 proksi untuk mengukur ESG. Dengan Multiple Linear Regression sebagai teknik analisis yang paling banyak dipakai, hasil yang mayoritas dapatkan adalah ESG berpengaruh signifikan secara negatif terhadap Tax Avoidance. Penelitian ini diharapkan mampu berkontribusi akademik dengan menghimpun berbagai rujukan.

This study stems from the growing need to support university students' self-growth during early adulthood, a critical phase in preparing for independence and future careers. The Merdeka Belajar–Kampus Merdeka (MBKM) initiative, introduced by Indonesia’s Ministry of Education, provides diverse learning experiences beyond the classroom that are expected to foster personal development. The objective of this research is to evaluate the impact of the MBKM program on various dimensions of student self-development, including cognitive, emotional, and social growth. Employing a quantitative research method, data were gathered through surveys distributed to students who took part in the program. The questionnaire measured specific indicators of personal development. Results indicate that the MBKM program significantly and positively contributes to the self-development of participants. Students demonstrated enhanced critical thinking, emotional intelligence, and interpersonal as well as leadership skills. These findings suggest that experiential learning opportunities such as those offered by MBKM play a vital role in nurturing students' maturity and preparing them for professional challenges. As a result, universities are encouraged to embed similar programs within their curriculum to promote comprehensive student development..

This study explores how company size affects environmental costs and carbon emission transparency in Indonesia's metal and mining sector. Despite its economic importance, the industry contributes heavily to environmental harm. Analyzing secondary data from 20 listed companies, most are classified as large firms. Environmental cost reporting varies greatly, from IDR 35 million to IDR 708 billion. Five companies lack valid carbon data or fall short of OJK standards, while PT Trimegah Bangun Persada records the highest emissions. Larger companies tend to report more extensively, though not always comprehensively. The study highlights the need for stricter regulations to ensure environmental reporting transparency.

Students' positive attitudes influence academic achievement, while negative attitudes are shaped by social environments, with behaviors ranging from active to passive. This study aims to analyze the effectiveness of factors influencing student attitudes during the learning process at Bimbingan Belajar Bulan Kecil in Curup, Rejang Lebong, Bengkulu. The research method utilized a qualitative approach, incorporating interviews, observations, and surveys. Data validity was ensured through source triangulation, technique triangulation, and confirmability. Research findings show that students’ attitudes received an average score of 2.84, indicating positive behaviors such as politeness, appropriate dress, bringing supplies, and focusing on the material that supports the success of the tutoring program. Student motivation was pretty good, with an average score of 2.65, although parental support requires improvement. Tutor attitudes scored high (2.94), fostering a positive learning atmosphere. The classroom environment was conducive to learning comfort, with an average score of 2.89. Peer influence was relatively positive in terms of learning collaboration, despite occasional distractions. Tutors’ teaching methods were effective (average score 2.81), but student engagement needs to improve. Facilities scored high (2.94), supporting learning comfort. The tutoring frequency of three times a week was considered adequate, although students sometimes felt bored. The schedule on Mondays, Wednesdays, and Thursdays did not interfere with other activities (average score 2.64). However, the two-hour session duration was deemed less effective, with an average score of 1.58, indicating the need to adjust the duration or adopt more interactive methods. In conclusion, students’ attitudes during tutoring sessions fall into the good category; however, improvements are needed in parental support, teaching methods, and session duration adjustments.

Writing fiction stories is one of the important language skills in learning Indonesian. However, students' interest in writing fiction stories is still low, especially in Class V of SD S Alwashliyah 31 Medan Labuhan. One of the main causes is the lack of learning methods that attract and motivate students. Therefore, this research aims to increase interest and skills in writing fiction stories using image media. The research method used is descriptive analytical, namely a study that aims to collect data, describe, process, analyze, conclude and interpret data in order to obtain a systematic picture. The subjects of this research were 30 class V-A students in semester 1 of the 2024-2025 academic year. The data collection instruments used include competency tests and observation sheets. Competency tests are used to measure student learning outcomes after learning takes place using image media, while observation sheets are used to assess the implementation of class actions, class conditions, and student activity in the learning process. The research results show that image media can increase creativity, motivation, and help students compose more structured stories. This research is expected to provide insight for teachers in implementing more effective learning methods to improve students' writing skills.

This study aims to examine the effectiveness of using the Kahoot! application as a tool for student learning evaluation at the elementary school level. Using a literature review method, the researchers analyzed various relevant journals and scientific articles to assess the advantages, limitations, and impacts of Kahoot in the evaluation process. The findings indicate that Kahoot effectively enhances student motivation and participation, improves learning outcomes, and facilitates teachers in conducting interactive and enjoyable assessments. This application also supports the integration of online learning and can be flexibly used across multiple platforms. However, several challenges remain, such as limited internet access and the lack of ICT competence among teachers. Therefore, institutional support in the form of training and infrastructure provision is necessary to optimize the use of Kahoot in the learning process.

Crude Palm Oil (CPO) contains ?-carotene as source of pro-vitamin A. Alternative adsorbent that can be used to adsorb ?-carotene is Palm Oil Fly Ash (POFA). This study aims to determine the ability of POFA activated with H3PO4 and Cu/Zn impregnation to adsorb ?-carotene from CPO to obtain characteristics data of modified POFA and its ability to adsorb ?-carotene. The main materials used were CPO and POFA. The parameters observed were the characterization and performance test of 9% H3PO4-activated POFA produced at various heating times for 90, 150, and 210 minutes with Cu/Zn impregnation. BET analysis showed the POFA with heating time of 90 minutes had the largest surface area of 19.4785 m2/g, XRD showed the presence of CuO, ZnO, quartz, and SiO2 diffraction patterns, FTIR showed that the POFA contained O-H groups, O-H, Si-H, Al-O, asymetric Si-O, and Si-O-Si bending vibrations, and SEM-EDX results showed that POFA has hollow pores and a rough spherical surface. Based on the results of UV-Vis Spectrophotometry analysis, the most optimal result was obtained in the ?-carotene adsorption process with POFA-modified 2 variations of activation heating time for 150 minutes, which succeeded in adsorbing 86% of ?-carotene.