This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

Tingkat Pengangguran Terbuka (TPT) lulusan Diploma IV, S1, S2, dan S3 di Indonesia masih cukup tinggi, yaitu sebesar 5,52% pada Februari 2023. Kondisi ini menunjukkan perlunya solusi untuk membantu lulusan, khususnya sarjana sains komputer, mendapatkan pekerjaan yang sesuai. Penelitian ini bertujuan memberikan referensi pekerjaan di bidang teknologi yang sedang banyak dicari dengan menggunakan pendekatan Multi-Criteria Decision-Making (MCDM). Metode yang digunakan adalah TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) dan modifikasinya, Weighted Euclidean Distance TOPSIS (WED-TOPSIS), untuk merangking pekerjaan berdasarkan lima kriteria: keseimbangan kerja dan luar kerja, kompensasi dan keuntungan, peluang karir, penghasilan, serta tingkat kesulitan.

The Implementation of development activities with learning water activities in schools using facilities and the infrastructure for water activities do not yet exist and have not been designed in the form of the development of assistive devices. Therefore, learning goals cannot be achieved optimally, students tend to feel bored and unmotivated in participating in learning water fitness activities. The purpose of this study is to produce effectiveness and acceptance of noodle foam modification aids for learning water activities in schools. This research is a research and development (R&D) The results of product validation in research were obtained on average 95.8% (very good), with several revisions such as the addition of foam and the replacement of a larger hook to make it stronger. The product was tested on a small scale with an average result of 94.3% (very good). The product is revised by experts and declared to be usable. The product was tested on a large scale with an average result of 96% (very good). Freestyle swimming aids can be used as a learning model for water activities in schools. Suggestions for PE teachers are expected to be able to use this tool for learning water activities in order to help students to be more active and understand and participate in learning physical education.

In today’s digital era, enhancing teachers’ capacity to develop technology-based learning media is essential, as it directly impacts student engagement and learning outcomes. This study aims to examine the effect of coaching on high school teachers’ abilities to create technology-driven instructional materials. Using a one-group pretest-posttest design, data was collected from teachers who had completed training in educational media development. The sample, selected via purposive sampling, included high school educators in Surabaya, with data gathered through tests and observations assessing media quality and coaching effectiveness. Findings reveal a significant relationship between coaching quality and teachers' media development, with interactive presentations, mobile apps, and instructional videos being the most commonly created resources. The study identifies limited infrastructure and technical support as challenges to implementation. Novel insights from this research highlight the need for ongoing technical support and accessible resources to sustain media integration in classrooms. This study contributes to educational practices by providing evidence of effective coaching strategies and underscoring the importance of comprehensive support in fostering sustainable technology adoption among educators.

A huge number of stakeholders rely on the bank's financial statements. Such financial accounts must be of the highest caliber, particularly in light of the emergence of globalization. The International Financial Reporting Standards (IFRSs) were created to provide high-quality financial reporting in addition to universal standards. Over the past 10 years, Nigerian banks' financial statements have been called into question to the point where several of these banks failed. The purpose of this study is to investigate how IFRSs have affected Nigerian banks' financial statements quality, with a focus on the relevance, comparability, and clarity of their goals. The study's conclusions were reached using a case study methodology. There is a survey involving various stakeholders, both internal and external, through the use of a questionnaire. To analyze the data, the Chi-Square method was used. The X2-calculated value of 14.96 is more than the X2-critical/table value of 5.99 at 0.05 LOS, indicating a substantial association between the adoption of IFRS and the comparability objectives of Nigerian banks, according to the results. Further research revealed that the adoption of IFRS has a significant impact on relevancy quality, as the X2-calculated value of 14.0 is higher at 0.05 LOS than the X2-critical/table value at 5.99. The implementation of IFRS has also been proven to have a considerable impact on Nigerian banks' clarity objectives, as evidenced by the fact that the X2-calculated value of 25.4 is more than the X2-critical/table value of 5.99 at 0.05 LOS. It was determined that the implementation of IFRS has an important influence on the standard of Nigerian banks' financial statements. Enforcing the use of IFRS in the preparation and publication of financial statements is advised. If the accounts meet the standards' requirements, the auditors should state so

The purpose of this article is to examine the current issues and difficulties that Nigeria's four main transportation modes are facing. The data utilized in this research were gathered by field observations, oral interviews, and a thorough literature search of books, journals, and pertinent government documents. After discussing the difficulties and issues affecting each mode's ability to continue contributing to the nation's economic development, the historical evolution of each mode and its historical role in that development are provided. The main effects of driving being preferred over other modes of transportation are the environmental issues associated with driving and the high rate of traffic accidents on Nigerian roads. There are numerous inland waterways of capacity that is underutilized as a result of the antiquated railway system. Despite being widely utilized, the airways still require significant development and refinement. In order for these modes to continue contributing to Nigeria's economic development, the study offered viable solutions to these issues and obstacles.
 

This study looked at the relationship between Nigeria's ongoing insecurity and poor governance. The article makes the theoretical case that the injustice, corruption, and self-serving leadership of Nigeria's leadership class are to blame for the country's current security problems. Ethnic, communal, religious, and resource-related conflicts have persisted throughout most of Nigeria since the country's restoration to democracy in 1999, following nearly three decades of military administration. This is made worse by the leadership's apparent inability to solve important national concerns like reducing poverty, creating jobs, allocating resources, developing infrastructure, etc. Accordingly, the study concludes that Although it is a huge task, combating insecurity in Nigeria is not insurmountable. Nigerians must therefore come together, and the ruling class must become fully committed to combating insecurity and forging a strong political will.
 

In order to reduce poverty and inequality and increase economic growth and productivity, the paper examines the importance of financial inclusion and national development in Nigeria, with a focus on Niger State. It does this by assisting individuals and businesses, particularly small and medium-sized enterprises (SMEs), in saving and investing, managing financial risks, and facilitating smooth consumption. This study identifies major supply-side and demand-side obstacles to financial inclusion as well as structural barriers, and it draws attention to Niger's relative behind other WAEMU nations in terms of youth and women's use of formal financial services. In order to assist the nation's development goal, it lays out major targets for Niger to harness the potential of increased financial inclusion. These include initiatives to address inadequate financial literacy, encourage digitization, and address informality.

The purpose of this study is to understand the extent to which fasting material is taught in class VIII junior high school. This research uses the literature study method, in which data is collected from the fiqh teacher's book and student book in the class. The data obtained were then analysed and presented. The results showed that the material on fasting in the fiqh textbooks of grade VIII students was still lacking in depth and breadth. Therefore, it is expected that teachers can enrich the material taught by considering facts, concepts, principles, and procedures that must be clear, functional, valuable, and easy to understand. This step is taken to ensure that students not only know the development of science and technology but can also balance it with the religious knowledge they learn. It is hoped that the research activities that include the revision and development of fiqh subject matter will yield positive results. The new fiqh materials are expected to be more weighty, effective, and easier to understand by both teachers and students.

The herbal as a traditional medicine, that has become local wisdom of the Indonesian people needs to be preserved and developed in maintaining the health of families and communities. The study aims to creat community empowerment programs and support the development of health clinics and herbal tourism. The study used case studies method, and data were collected through observation, interviews, discussion and documentation. The study location took place in health clinic and herbal tourism, Kalibakung Village, Balapulang District, Tegal Regency, Central Java Province. The results showed that the raw materials of herbal plants to make herbal medicine in health clinics was still depend on the Center for the Development of Medicinal Plants and Traditional Medicines in Tawangmangu Regency. Plant galleries in herbal tourism are still pilot project only, it have not been developed to become self-sufficient of health clinics. Community groups need to be involved as partners to supplying raw materials of health clinics and herbal tourism develop with empowerment programs. Local governments must be initiate and facilitate the implementation of empowerment for collaboration with social institutions, universities and herbalists to conduct socialization, counseling, training and assistance on herbal plant cultivation and herbal processing. Empowerment programs have important to increase motivation, understanding, and community skills in cultivating and processing herbal plants to improving socio-economic welfare and supporting the development of health clinics and herbal tourism.