As time goes by, humans continue to adapt to the environment of their era, developing innovations to make their lives more efficient and practical. In this effort to adapt and change, technology has become a tool that is greatly utilized by humans. In the current era of even development of information technology, education has a very important role because it is needed to provide meaning to every subject matter, which will help Indonesia move towards a more advanced civilization. For this reason, this article aims to examine two different sides to the digitalization of school education in facing the era of revolution 4.0 towards 5.0 in Indonesia today. This research uses descriptive qualitative research with a literature review method. The research results show that there are various applications of digitalization/technology in education that have both good and bad impacts. This impact occurs in aspects of learning and administrative services which will of course influence the development of education, therefore it is necessary to design appropriate strategies as preventive and overcoming measures, especially these negative impacts. So that education in Indonesia is expected to be able to rise amidst world civilization and demonstrate its existence by presenting creative solutions to various global challenges that arise in the current and future eras.

This article describes the development of Dick & Carey's learning design model on the Carey on the material of Linear Equation System Two Variables (SPLDV) Class X Senior High School.The purpose of this research is to explain the stages of the development of the Dick & Carey development stages of Dick & Carey learning design in designing effective and structured learning in the context of mathematics learning on and structured in the context of mathematics learning on the material of the System of Linear Equations Two Variables (SPLDV) Class X SMA. Two Variable Linear Equation (SPLDV) material. As for the results of the development of learning design Dick & Carey's learning design development results provide a success in learning objectives. This learning model provides a systematic and structured stage process for teachers in making plans for structured for teachers in making plans or designs in the implementation of learning. implementation of learning. This learning model also emphasizes on achievement of specific learning objectives and evaluation of learning outcomes. learning outcomes. This article provides an overview of the importance of developing learning design model to achieve success in student learning process.

Abstract. Implementation of the Merdeka Curriculum with a focus on the Project for Strengthening the Pancasila Student Profile (P5) has become a major concern in the world of education since 2022. This research aims to understand the implementation of P5 in the UNP Laboratory Development Kindergarten, focusing on the topics of implementation, objectives, benefits, advantages, and evaluation. The research method involves collecting data through observation, interviews, and documentation studies. The research results show that the implementation of P5 in the UNP Laboratory Development Kindergarten has had a positive impact in increasing understanding of the values ??of Pancasila, introducing local culture, and forming character and environmental awareness in kindergarten children. Evaluation of P5 activities is carried out through learning management and involving active participation from the surrounding community. In conclusion, the implementation of P5 in the UNP Laboratory Development Kindergarten makes a positive contribution to improving the quality of learning, building student character, and community participation and empowerment. The suggestion proposed is the need for cooperation between teachers, P5 coordinators, and parents of students to better adapt the P5 program.

Coronavirus Disease 2019 (COVID-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). SARS-CoV-2 is a new type of coronavirus that has never been previously identified in humans. Corona virus or what is known as Covid-19 is a new case of pneumonia that was first reported in Wuhan, Hubei Province. Within a month, this disease had spread to various other provinces in China, Thailand, Japan and South Korea. Implementing clean and healthy living behavior (PHBS) during the Covid19 pandemic can break the chain of virus spread. The aim of this literature review is to see how the Indonesian people implemented clean and healthy living behavior programs during the Covid-19 pandemic. The methodology used to write this article is based on a literature review approach. The journal collection process is based on criteria determined in literature research. Participation criteria are journals published in the last 5 years and indexed in Google Scholar. The results of this article explain the clean and healthy living behavior of the community during the Covid-19 period. Based on the results of this research, it can be concluded that there has been a change in clean and healthy living behavior in Indonesian society during the Covid- 19 period.

The country of Indonesia consists of various islands so it has many kinds of tribes and customs within it. Customary law in Indonesia was born from customary needs that arise from within society. Without realizing it, customary law is able to provide answers to all the problems that exist in everyday life. The implementation of existing laws in Indonesia has never been separated from the current existence of customary law. One of the traditional tribes that applies customary law habits is the Batak tribe, especially in terms of the traditional inheritance distribution system. The traditional inheritance system in the Batak region is patrilineal inheritance where children will inherit from their father provided that the son will receive the inheritance, so that daughters are considered to have no rights to inheritance. The inequality felt by girls creates conflict in the surrounding community so that customary law is considered not fully applicable.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

The purpose of this study was to examine in depth the process of quality assurance and stakeholder involvement in the preparation of the SMK PK curriculum at SMKN 1 Purwosari. This research is qualitative research with descriptive method and case study design. The main data sources for the research came from school principals, deputy heads of curriculum, WMM (Deputy for Quality Management), heads of expertise programs, and industry representatives, while other parties became sources of supporting data. In-depth interviews, non-participant observation, and document review were the methods to collect the data. Collecting, condensing, presenting data, and concluding research findings were processes of data analysis. Triangulation of techniques and sources were the processes of checking the validity of the data. This study found that TPMPS (School Education Quality Assurance Team) carried out quality assurance in the preparation of the SMK PK curriculum. Stages of developing the SMK PK curriculum include analyzing the needs of school stakeholders, evaluating and planning, drafting, verifying draft, validating, and publishing. The quality aspects developed are vocational content which includes technical competencies (hard skills), non-technical skills (soft skills), and entrepreneurial skills. Stakeholders involved include internal customers, primary customers, and secondary customers.

This article discusses the use of behaviorism learning theory to increase the understanding of biological concepts in high school. The method used in this article is a literature study or literature review. The research results reveal that the use of behaviorist learning theory increases understanding of biological concepts through providing regular stimuli so that appropriate responses are obtained. The use of flipbook media as a behavioristic approach also increases students' motivation in learning, thereby influencing learning outcomes or achievement. It can be concluded that the use of behaviorism learning theory can increase understanding of biological concepts in high school.

This study aims to find out how the Koto Majidin-Jambi Student Youth Association (IPMKM-J) implements a budgeting system on every incoming and outgoing fund that they will use in implementing the IPMKM-J work program. The method used in this study is qualitative method, which is a method that collects data which is then explained in words. Primary data were obtained from observations and interviews conducted with parties involved in IPMKM-J and secondary data were obtained from literature studies such as scientific journals, books, and e-books. The result of his research is that IPMKM-J has implemented a budgeting system in preparing budgets for the work programs they hold. The budgeting they made was the Draft Cost Budget (RAB).

Era globalisasi telah membawa budaya dan teknologi ke wilayah masyarakat adat yang dapat menimbulkan mulai pudarnya kepercayaan masyarakat karena adanya modernisasi pada masa kini. Modernisasi merupakan proses transformasi masyarakat dan kebudayaan dalam semua aspeknya, dari tradisional ke modern. Oleh karena itu, penelitian ini memfokuskan kajian pada kaitan modernisasi dan kepercayaan masyarakat di Kampung Naga Desa Neglasari Kecamatan Salawu Kabupaten Tasikmalaya. Metode penelitian yang digunakan adalah dengan menggunakan metode deskriptif melalui pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah melalui observasi lapangan, wawancara menggunakan angket pada masyarakat Kampung Naga, dan studi literatur. Tujuan dari penelitian ini adalah untuk menjelaskan keterkaitan antara kepercayaan masyarakat dan modernisasi di Kampung Naga Desa Neglasari Kecamatan Salawu Kabupaten Tasikmalaya. Hasil penelitian ini adalah menunjukan jika terdapat beberapa aspek modernisasi yang masuk kedalam masyarakat Kampung Naga tetapi tidak membuat suatu perubahan pada kebiasaan dan adat istiadat serta  nilai-nilai yang berlaku di dalam masyarakat karena masyarakat Kampung Naga tetap memegang kepercayaan masyarakat adat, budaya dan adat istiadat yang diajarkan oleh leluhur masyarakat Kampung Naga. Hal ini diambil berdasarkan indikator yang diuji meliputi Sekularisasi, Penggunaan Nalar, Pendidikan, Kebiasaan Masyarakat, Sikap Terbuka, Kemajuan Teknologi.