This research aims to examine the moral values ??contained in the lyrics of the song "For Women Who Are in a Hug" by Payung Teduh using a literary sociology approach. This song was chosen because the lyrics are full of meaning and describe the deep emotional relationship between the male and female characters. Through qualitative analysis, it was found that this song contains the values ??of affection and sincere love, emotional honesty, simplicity, gratitude, and respect for women. These values ??not only reflect healthy personal relationships, but also reflect the social conditions of modern society which is experiencing a crisis of emotional closeness due to the dominance of materialistic lifestyles. The results of this study show that song lyrics as part of popular literary works can be an effective medium in conveying moral and social messages in a subtle but profound manner.

Digital transformation is one of the main instruments in bureaucratic reform efforts aimed at improving the quality of public services and state budget efficiency. Through the application of information technology such as e-government, e-budgeting, and digitalization of public services, the government can reduce operational costs, accelerate administrative processes, and increase transparency. However, in practice, this transformation process faces various challenges, such as infrastructure gaps, low digital literacy, internal resistance, and data security threats. This study aims to identify opportunities and challenges for digital transformation in the context of state budget efficiency in Indonesia. The method used is a literature study with a descriptive-qualitative approach. The results of the analysis show that digital transformation plays an important role in driving fiscal efficiency, but requires strong policy support, increased human resource capacity, and equitable digital infrastructure development.

Sengketa waris dalam hukum Islam sering kali menuntut adanya peran mujtahid, khususnya hakim, dalam menafsirkan dan menerapkan kaidah hukum untuk mencapai keadilan bagi para pihak. Tujuan penelitian ini ini menganalisis peran mujtahid dalam suatu kasus sengketa waris yang melibatkan status harta bersama, harta bawaan, serta keberadaan utang pewaris. Berdasarkan Pasal 35 ayat (1) Undang-Undang Nomor 1 Tahun 1974 yang telah diubah dengan Undang-Undang Nomor 16 Tahun 2019, serta Pasal 97 Kompilasi Hukum Islam, hakim harus memastikan bahwa pembagian harta dilakukan sesuai ketentuan hukum Islam. Dalam kasus ini, hakim sebagai mujtahid menilai bahwa harta yang disengketakan merupakan harta bersama yang belum dibagi, sehingga janda pewaris berhak atas setengah bagian sebelum pembagian warisan kepada ahli waris lainnya. Selain itu, dalam menentukan keberadaan utang pewaris, hakim menggunakan prinsip pembuktian dalam Pasal 163 HIR dan Pasal 174 HIR, di mana pengakuan tergugat di persidangan menjadi bukti sempurna terkait utang yang diakui. Metode penelitian menggunakan penelitian hukum normatif  dengan pendekatan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan bahwa peran mujtahid dalam kasus ini tidak hanya sebatas menerapkan hukum secara tekstual, tetapi juga mempertimbangkan aspek keadilan substantif dengan mengacu pada dalil-dalil hukum, fakta persidangan, dan prinsip keadilan dalam Islam. Dengan demikian, penerapan ijtihad oleh hakim dalam perkara ini memastikan bahwa pembagian warisan dilakukan secara sah, adil, dan sesuai dengan hukum yang berlaku. Dalam putusan nomor 596/Pdt.G/2023/PA.SKA dalam sengketa waris putusan tersebut hanya saja diselesaikan antara kedua belah pihak yang bersengketa sehingga menurut penulis perlu adanya keberadaan mujtahid dalam sengketa waris tersebut agar memberikan kepastian hukum jelas.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

The increasingly dynamic and competitive business environment requires companies to respond strategically to various external threats. This study aims to examine the strategic responses adopted by companies in facing competitive dynamics through a literature review approach. The method used is a systematic review of scholarly articles published in the last five years. The findings indicate that companies implement various strategies—such as product innovation, strategic alliances, and organizational restructuring—as responses to competitive pressures. This study contributes to a better understanding of how companies can survive and grow amidst intense market competition.
 

This study aims to examine the validity and reliability of user satisfaction measurement for the Electronic Medical Record (EMR) system using the End User Computing Satisfaction (EUCS) approach. The five dimensions analyzed include content, accuracy, format, ease of use, and timeliness. Data were collected from 55 respondents, who were medical records staff at Dr. Moewardi General Hospital. The results show that all dimensions have Cronbach's Alpha values above 0.80, indicating a high level of reliability. The corrected item-total correlations also confirm strong construct validity. These findings demonstrate that the instrument used to measure user satisfaction with the EMR system is both valid and reliable, and can serve as a basis for continuous evaluation and development of health information systems.

the development of technology requires the world of education to face the optimal use of digital media. This article is quoted to describe the process of making and utilizing WordPress -based digital bulletin board in SMAN 1 2 × 11 six environment as a medium of expression, information, and memorization of digital literacy of students. The method of implementing activities includes training in the use of WordPress, the formation of an editorial team, technical assistance in making digital bulletin board, content of content publications. The results show that students are able to create a wordpress account, choose the appropriate theme, lock the content of the article, and distribute digital bulletin links online. In addition, this activity increases the ability of student digital literacy and encourages collaboration between students in managing school information. Digital Mading is proven to be an innovative and effective learning medium in fostering the 21st century skills. This article is expected to be a reference for other educators in integrating digital technology in school literacy activities.

This study explores learning strategies implemented by educators in handling students with speech delay at the third-grade level of SDIT Ulil Albab. The research urgency stems from the need for personalized and adaptive learning strategies to accommodate the unique characteristics of students with communication challenges. Using a qualitative descriptive approach, the study employs observation, interviews, and document analysis as data collection methods. The findings reveal the effectiveness of several strategies, including systematic instructional communication, learning approach adjustments, and continuous mentoring. The implementation of these strategies not only impacts verbal competency enhancement but also strengthens students' psychosocial aspects within regular learning contexts. Research implications highlight that organized and adaptive learning strategies contribute significantly to creating an inclusive and supportive learning environment for students with speech delay. These findings are projected to serve as constructive references for education practitioners and policymakers in developing more optimal inclusive learning models.

This research is entitled "The effect of outdoor learning on environmental care attitudes in group B children aged 5-6 years at PAUD Ar-Rahman, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency". The problem in this study is the low attitude of caring for the environment. This study aims to find out whether there is an influence of outdoor learning on environmental care attitudes in group B children aged 5-6 years at Ar-Rahman PAUD, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency. This type of research is Pre-Experimental with One Group Pre Test - Post Test design. The sample in this study amounted to 15 children consisting of 7 boys and 8 girls. The data collection technique in this study uses observation, tests and documentation. The data analysis techniques used in this study are normality test, homogeneity test, and hypothesis test. The results of the hypothesis were obtained after the initial test (pre test) and final test (posttest), then the researcher analyzes the results of the research. The results of data analysis in proving the hypothesis test were obtained tcount = 71.132 while to determine the table with a significance level of 5%, a ttable of 2.145 was obtained. So it can be concluded that > ttable calculation, Ha is accepted and Ho is rejected, which means that there is a significant influence of the use of outdoor learning on environmental care attitudes in group B children at PAUD Ar-Rahman, Galang Tinggi Village, Banyuasin III District, Banyuasin Regency.

The aim of this research is to prove and analyze the influence of leadership, motivation and work discipline on the performance of Rembang Regency Civil Service Police Unit Civil Servants. This research uses the dependent variable employee performance and uses the independent variables leadership, motivation and work discipline. The population used in the research carried out were all Civil Servants of the Rembang Regency Civil Service Police Unit, a total of 69 people. The sampling method in the research carried out was a saturated sample (census), the sample in the research carried out was the entire population or all Civil Servants of the Civil Service Police Unit, totaling 69 people. The analysis technique used is multiple linear regression analysis. The research results show that the leadership variable has a positive and insignificant effect on employee performance, the motivation variable has an insignificant negative effect on employee performance and the work discipline variable has a significant positive effect on employee performance. From the determination test, it is known that the R Square adjuster coefficient is 0.177, so it can be interpreted that the variables of leadership, motivation and work discipline can explain 17.7% of employee performance, while the remaining 82.3% of employee performance is influenced or explained outside of this research model.