Pesantren merupakan lembaga pendidikan Islam yang memiliki peran penting dalam pembentukan karakter dan moral peserta didik. Seiring perkembangan zaman, pesantren dituntut tidak hanya fokus pada aspek pendidikan keagamaan, tetapi juga mampu mandiri secara ekonomi untuk mendukung keberlangsungan program-programnya. Penelitian ini bertujuan untuk mengkaji bagaimana Pesantren Awwalu Ihya'i Daril Amanah (AIDA) membangun perekonomian mandiri, serta strategi yang dapat diterapkan guna mengembangkan usaha yang sudah ada. Penelitian ini menggunakan metode wawancara dengan pengurus pesantren yang bertujuan untuk memperoleh data dan informasi terkait biografi pesantren dan sistem perekonomian yang ada di pesantren, serta melakukan observasi untuk memperoleh data dan informasi secara langsung mengenai kondisi nyata di lapangan guna mendukung data yang diperoleh berdasar hasil wawancara dalam penelitian. Berdasarkan hasil wawancara dan observasi lapangan diperoleh bahwasanya salah satu upaya pesantren dalam mewujudkan kemandirian di bidang ekonominya adalah pemanfaatan lahan pesantren yang disewakan kepada usaha mikro, kecil, dan menengah (UMKM) yang mana ditemukan bahwasanya usaha ini dapat meningkatkan pendapatan pesantren dan memperkuat hubungan sosial-ekonomi dengan masyarakat sekitar. Analisis SWOT digunakan untuk menentukan kekuatan, kelemahan, peluang, dan ancaman dari sistem keuangan yang sedang beroperasi. Untuk memaksimalkan potensi lahan yang belum dimanfaatkan, studi ini juga menyarankan pembentukan toko buku dan toko percetakan serta pembangunan pom mini. Hasil kajian menunjukkan bahwa ada potensi besar untuk mendukung kemandirian ekonomi pesantren dan memiliki efek positif pada komunitas pesantren dan masyarakat sekitarnya.

This study aims to examine the influence of knowledge and awareness on safety riding behavior among online motorcycle taxi drivers. Considering the rapid growth of online transportation and the increasing risk of accidents, understanding the factors that affect driver behavior is crucial. This literature review analyzes 15 relevant studies. The researcher conducted a series of studies involving various sources such as books, Google Scholar, Mendeley, PubMed, ScienceDirect, focusing on open access and full paper articles in Indonesian or English. The analysis shows a significant relationship between drivers’ knowledge and awareness of safety riding practices and their compliance with safe driving behavior. Higher levels of knowledge and awareness correlate with increased adherence to traffic regulations, proper use of safety equipment, and better understanding of potential road hazards. These findings emphasize the importance of continuous safety training programs and policy interventions to improve the safety and welfare of online motorcycle drivers.
 
 

Corruption has been a well-known problem in Indonesia for a long time. News of corruption cases often becomes a hot topic, especially in this digital age where information spreads rapidly. Unfortunately, statistics show that public reaction to corruption cases in 2024 was more permissive than in the previous year. This is undoubtedly a hindrance in realizing the vision of Indonesia Gold 2045. Therefore, as one of the efforts, a socialization on law enforcement and anti-corruption was conducted at SMA Negeri 34 Jakarta on October 15, 2024, aiming to create a young generation that is law-abiding and anti-corruption. In this activity, students were invited to understand corruption in depth, including the legal basis, the impact of corruption, and how to prevent the seeds of corruption from an early age. Using an interactive and engaging approach, as well as examples of familiar corruption cases, students not only learned about the law, but also developed an awareness of the importance of maintaining integrity in their daily lives.

This study aims to analyze the effect of product arrangement on consumer purchasing decisions at Alfamidi Jl. Tuasan, Medan. Product arrangement is a crucial visual merchandising strategy in the modern retail industry to attract consumer attention and increase sales. The study used a quantitative approach with an associative method, involving 30 respondents selected through accidental sampling techniques. Data were collected using a questionnaire with a 5-point Likert scale and analyzed using simple linear regression with the help of SPSS version 25. The results showed that product arrangement had a positive and significant effect on consumer purchasing decisions with a coefficient of determination (R²) of 90.2%. The regression equation Y = 1.245 + 0.675X shows that every one unit increase in product arrangement will increase purchasing decisions by 0.675 units. The t-test produced a calculated t value of 16.071> t table 2.048 with a significance of 0.000 <0.05, confirming the research hypothesis. This finding confirms that product layout elements such as ease of access, visual appeal, and layout comfort play a vital role in influencing consumer behavior and increasing the effectiveness of retail marketing strategies.

Various studies show that learning evaluation instruments in the field still dominantly emphasize memorization aspects and do not fully measure students' higher-level thinking skills. The mismatch between learning objectives and evaluation instruments has an impact on the low validity of learning outcomes. This research aims to identify fundamental principles in the development of test-based evaluation instruments and assess their effectiveness in representing learning outcomes. This research adopts qualitative method with descriptive-analytical research type and uses literature review technique. Data were collected through documentation study of national journal articles, textbooks, and relevant digital documents. The technique applied to analyze the data was content analysis. The findings of this study indicate that an effective evaluation instrument must fulfill the principles of validity, reliability, objectivity, and practicality, and be supported by the principles of integration, pedagogical value, accountability, and continuity. Instruments built based on these principles not only act as instruments for measuring cognitive achievement, but also as reflection tools that encourage the spirit of learning and continuous improvement of teaching.
 

This study examines the comparative role of local governments in achieving Sustainable Development Goal 14 (SDG 14) concerning Marine Geoparks in the Riau Islands and West Papua. The primary focus is on analyzing regulatory hierarchy gaps to demonstrate the importance of local government involvement in achieving sustainable development goals and the need for regulatory improvements to support effective marine resource management. This research employs a normative analysis method and a statutory approach to compare regulations and local government roles in the Riau Islands and West Papua. The study utilizes secondary data obtained through library research and processed using descriptive analysis techniques. The data consists of secondary sources, including primary legal sources and relevant literature. The findings indicate that sustainable development implementation under SDG 14 in the Raja Ampat Marine Geopark is more effective and well-organized, supported by Raja Ampat Regional Regulation No. 27 of 2008 and No. 8 of 2016. In contrast, the Natuna Marine Geopark faces several challenges, such as the lack of specific Geopark regulations, limited accessibility, and minimal utilization of digital technology for promotion and monitoring.
Penelitian ini membahas perbandingan peran pemerintah daerah dalam pembangunan berkelanjutan tujuan 14 Sustainable Development Goals (SDGs) atau yang disebut pembangunan berkelanjutan terkait Marine Geopark di Kepulauan Riau dan Papua Barat. Fokus utama penelitian ini adalah menganalisis kekosongan hierarki peraturan perundang-undangan dengan tujuan untuk menunjukkan bahwa keterlibatan pemerintah daerah dapat digunakan untuk mencapai tujuan pembangunan berkelanjutan dan perlunya perbaikan dalam hierarki peraturan untuk mendukung pengelolaan sumber daya laut secara efektif. Penelitian ini menggunakan metode penelitian yaitu analisis normatif dan jenis pendekatan penelitian peraturan perundang-undangan (Statue Approach) untuk mengkaji pemahaman melalui perbandingan regulasi dan peran pemerintah daerah di Kepulauan Riau dan Papua Barat. Jenis data yang dikaji adalah data sekunder yang diperoleh dengan teknik studi kepustakaan (library research) yang diolah menggunakan teknik deskriptif analisis. Data yang digunakan terdiri dari data sekunder, mencakup sumber hukum primer, serta literatur yang relevan. Hasil penelitian menunjukkan bahwa implementasi pengelolaan pembangunan berkelanjutan dengan tujuan 14 SDGs yang diterapkan terhadap Marine Geopark Raja Ampat jauh lebih efektif dan teroganisir dengan didukung oleh Peraturan Daerah Kabupaten Raja Ampat Nomor 27 Tahun 2008 dan Perda Nomor 8 Tahun 2016. Sebaliknya, Marine Geopark Natuna masih menghadapi beberapa tantangan, seperti keterbatasan regulasi yang spesifik untuk Geopark, aksesibilitas yang terbatas, serta minimnya pemanfaatan teknologi digital untuk promosi dan monitoring kawasan.

This study aims to examine the implementation of digital marketing strategies that can increase the competitiveness of salt products from MSMEs in Indonesia. The method used is descriptive qualitative with a case study approach on one of the MSME salt actors in the coastal area. Data were collected through observation, interviews, and documentation of digital promotional activities carried out by business actors. The results of the study indicate that the use of social media, marketplaces, and SEO techniques can increase product visibility and sales. In addition, obstacles were found in the form of limited digital literacy and price competition. This study suggests the importance of digital marketing training and mentoring so that MSMEs can develop sustainably in the digital era.

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

Now days, the home environment is still much  less supportive of life for the elderly, most elderly living at  home need a companion to help them. Safety, health, happiness  and independence will be difficult for them to get even the  elderly will be further away from the surrounding  environment. Based on population projection 2017 data there  are 23.66 million elderly people in Indonesia and predicted in  2020 there are 27.08 million people elderly. Smart homes that  are currently widely studied have not focused on elderly; most  smart homes only provide a sense of security and convenience  for adult residents. And this will be a problem that until now  has not solved the improvement of human life through  technology to get happiness, care and health especially for the  elderly. In many cases of the elderly, it is easier to send them to  live in a nursing home and that keeps them separated from  their families for the rest of their lives. That's what makes  them less happiness. Orange Technology is a collection of  technological elements to improve human life by getting  happiness, Care and health. This study reviewed the journals  of scientific databases such as IEEE explore, ACM digital  library and Proquest published from 2002 to 2017. From the  search results obtained 54 papers that will answer the scientific  questions of this research. The result of this research is a  framework of smart house that has Sensor, Monitoring,  Wireless, Scalability, Low cost, GPS and ease of installation  and maintenance as components of smart house of orange  technology for elderly.

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.