Gamification is an instructional approach that incorporates game elements to enhance student engagement and motivation in the classroom. This classroom action research was conducted with sixth-grade elementary school students by integrating gamification techniques into the learning process. Various game-based components such as point systems, levels, challenges, and rewards were applied throughout the instructional activities. During the study, data were collected on student participation, academic achievement, and responses to the implementation of gamification. The findings indicate that gamification strategies significantly improved student involvement in the learning process. Students demonstrated greater enthusiasm and active participation during gamified lessons. Moreover, improvements in academic performance were observed among students engaged in gamification-based learning. However, further research is needed to explore in more depth the factors that influence the effectiveness of gamification across different subject areas.

Implementing the Independent Curriculum faces challenges; principals' transformational leadership is needed to improve teacher readiness and performance. This study aims to analyze the principal's transformational leadership implementation in implementing the Merdeka Curriculum at State Senior High School 6, Jambi City by reviewing four main aspects: ideal influence, inspirational motivation, intellectual stimulation, and individual consideration. This research uses qualitative methods with a case study approach through observation, interviews, and documentation of school principals, deputy principal for curriculum, and teachers. The research results show that in the aspect of ideal influence, the school principal has been optimal in providing an example through integrity and commitment. Regarding inspirational motivation, school principals have not been optimal in encouraging teachers to innovate, so learning innovation is still limited. Regarding intellectual stimulation, school principals have not been optimal in encouraging teacher creativity and critical thinking, especially in developing project-based and differentiated learning models. Regarding individual consideration, the principal has been optimal in providing personal support through mentoring and training. Supporting factors include the principal's commitment, training, and adequate facilities. The obstacle faced is the lack of teacher skills in methods. In the Pancasila Student Profile Strengthening Project, conventional methods are still used, and teaching materials are limited. The solutions implemented include regular training, mentoring by young teachers, and collaboration with external parties to support project-based learning.

As time advances, humans need technology as a tool to help and facilitate all their activities in daily life, one of which is in the fields of transportation or food. In Indonesia, technological developments in the transportation sector can be seen from the rapid development of the Grab application. Through the Grab application, initially OVO was only used by the public as a payment method for Grab's transportation services. But now consumers can carry out various activities ranging from transportation to ordering food. This phenomenon illustrates how the Grab application with a payment system via OVO can be massively accepted by the Indonesian people. Acceptance of this technology can be analyzed using the Technology Acceptance Model (TAM). When using technology, people do not always receive the benefits, accept the convenience, and fully accept the risks, but often there is resistance or mistakes often occur. Therefore, this research aims to analyze the influence of the Technology Acceptance Model (TAM) with the variables perceived usefulness, perceived ease of use, and Perceived Risk in Grab application users on Reuse Intention. The population of this study were all Grab application users in Pangkalpinang City, with purposive sampling involving 112 respondents whose characteristics of application users ranged from 18-50 years and had also used the OVO feature for at least 1 year. The analytical method that will be used to analyze the data is SPSS 26.0. The results of this research explain that the variables perceived usefulness, perceived ease of use, and Perceived Risk have an influence on Reuse Intention.

This study aims to analyze the marketing strategy of the Multi-Service Ijarah product at BMT Mentari Bumi Panican, Purbalingga, using a SWOT analysis approach. The Multi-Service Ijarah is a service-based financing product used for non-asset needs such as education, healthcare, and other urgent expenses. Despite its great potential, the utilization rate remains low, accounting for only 19% of the total financing distributed. This research applies both descriptive quantitative and qualitative methods, through questionnaires and interviews with BMT's internal parties. The findings reveal that the main strengths of BMT lie in its fast and friendly service process and the provision of customer education regarding the contract. Its weaknesses include limited socialization and insufficient use of digital technology. Opportunities exist in fulfilling emergency financial needs, particularly for customers requiring flexible repayment options. However, threats arise from the public's lack of understanding of the Ijarah concept and competition from more recognized and accessible financial institutions and Islamic fintech platforms. Based on the identified SWOT factors, the study recommends strengthening promotional strategies, leveraging digital tools, and enhancing community education to improve competitiveness and market penetration of the Multi-Service Ijarah product. This research is expected to contribute to developing more effective marketing strategies in Islamic microfinance institutions.

This study aims to analyze the effect of firm size and leverage on company performance with Information Technology Investment (ITI) as a moderating variable in non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange in 2021-2023. The population in this study were all non-primary consumer goods sector companies (consumer cylicals) listed on the Indonesia Stock Exchange. The sample in this study was 85 companies with 220 observation data obtained using purposive sampling techniques. This study uses multiple linear regression analysis methods and Moderated Regression Analysis (MRA) using IBM SPSS 30 software. The results of this study conclude that firm size has a significant positive effect on company performance, leverage has a significant negative effect on company performance, Information Technology Investment (ITI) significantly strengthens the effect of firm size on company performance, Information Technology Investment (ITI) does not moderate the relationship between leverage and company. 
 

This study aims to analyze the influence of competency and the cultural dimension of uncertainty avoidance on the decision-making process of restorative justice by investigators at the Criminal Investigation Unit of Tanjung Pinang Police . The primary focus is to evaluate the extent to which investigator competency and cultural factors affect the implementation of restorative justice in handling criminal cases. This research employs a quantitative approach with a survey method, using questionnaires distributed to investigators at Tanjung Pinang Police . Data analysis was conducted using multiple regression tests to measure the relationship between independent variables (competency and uncertainty avoidance) and the dependent variable (restorative justice decision-making). The findings reveal that investigator competency has a significant influence on restorative justice decision-making, with a correlation coefficient of 0.851 and a significance value of 0.000 (p < 0.01). Conversely, the cultural dimension of uncertainty avoidance does not have a significant impact, with a correlation value of -0.109 and a significance of 0.496 (p > 0.05). Simultaneously, both variables contribute to restorative justice decision-making, with an R² value of 0.75. This study concludes that investigator competency is the primary factor in implementing restorative justice. Therefore, improving investigators' skills in legal analysis, communication, and mediation is the main recommendation for strengthening the implementation of restorative justice policies at Polresta Tanjung Pinang.
 

Learning and understanding mathematical concepts must be done with an engaging and innovative approach. This research aims to develop a creative learning media as an Islamic-integrated mathematical monopoly game to instill character education with Islamic and mathematical concepts. The research and development utilize the ADDIE model: analyze, design, develop, Implement, and Evaluate. To test the product, the researcher involves students from class VII H MTsN 2 Jember. Data collection involves interviews, questionnaires, and tests analyzed for validity, practicality, and effectiveness. The Islamic-Integrated Mathematics Monopoly Learning Media (Monokram) has been validated by experts with an average percentage above 94%, categorized as highly valid. Practicality is affirmed by student questionnaires with an average percentage above 80%, indicating practicality. Pretest and posttest results using N-Gain show an average above 0.3, categorizing the effectiveness of Monokram as moderate/effective. Based on these results, it is hoped that this research and development will motivate the growth of Islamic-integrated mathematics learning media, enhancing students' understanding of mathematical and Islamic concepts.
Proses pembelajaran dan pemahaman konsep matematika perlu dilakukan dengan pendekatan yang menarik dan inovatif. Penelitian ini bertujuan untuk mengembangkan media pembelajaran inovatif berupa permainan monopoli matematika terintegrasi Islam, sebagai salah satu cara untuk menamkan pendidikan karakter dengan konsep-konsep Islam dan matematika. Penelitian dan pengembangan ini menggunakan model  ADDIE yang terdiri dari Analyze, Desain, Develop, Implementation, dan Evaluation. Kemudian untuk melakukan uji coba produk, peneliti menggunakan  siswa-siswi kelas VII H MTsN 2 Jember sebagai subjek penelitian. Selain itu, proses pengumpulan data dilakukan denganmenggunakan wawancara, angket dan tes yang kemudian diolah melalui analisis kevalidan, kepraktisan, dan keefektifan. Media pembelajaran Monopoli Matematika Terintegrasi Islam (Monokram) telah tervalidasi oleh para ahli sebesar rata-rata persentase di atas 94% dengan kategori sangat valid. Sedangkan kepraktisan media didasarkan pada hasil angket siswa yang menunjukkan rata-rata persentase di atas 80% dengan kategori valid yang artinya media pembelajaran monokram berada pada kategori praktis. Dan hasil pretest dan postest melaui uji N-Gain diperoleh rata-rata di atas 0,3 yang artinya efektivitas media pembelajaran monokram berada pada kategori sedang/efektif. Berdasarkan hasil tersebut, diharapkan penelitian dan pengembangan ini dapat memotivasi berkembangnya media pembelajaran matematika terintegrasi Islam sehingga siswa-siswi semakin mengenal tentang konsep-konsep matematika dan Islam

This study aims to evaluate the role of green accounting in supporting environmental sustainability at PT Dharma Satya Nusantara Tbk (DSNG). Using a qualitative case study approach, the research analyzes the company's sustainability reports. The results indicate that DSNG systematically records environmental costs and investments, including the conservation of 8,733 hectares of forest, the use of renewable energy, and the implementation of the NDPE (No Deforestation, No Peat, No Exploitation) policy. DSNG also engages local communities through training and sustainable forestry programs. The implementation of green accounting enhances the company’s transparency, accountability, and reputation, while also contributing to the achievement of the Sustainable Development Goals (SDGs). Green accounting has proven to be a strategic tool for promoting comprehensive and long-term sustainable performance in the agribusiness sector.

Management and characteristics of B3 waste at PT Ketenagalistrikan based on the potential hazards produced have been carried out by grouping and storing B3 waste based on physical, chemical and based on potential hazards with the aim of security and safety in the Temporary Storage Warehouse for B3 Waste. PT. Ketenagalistrikan has implemented a comprehensive Hazardous and Toxic Materials (B3) waste management system based on Government Regulation No. 22 of 2021 and Regulation of the Minister of Environment and Forestry No. 6 of 2021. Power plant operational activities produce various types of B3 waste such as used oil, used batteries, and other contaminated materials. B3 waste management is carried out through the stages of identification, sorting, containerization, labeling, temporary storage at licensed B3 TPS, as well as transportation and processing by licensed third parties. A quarterly recording and reporting system to environmental agencies is also carried out routinely. This program has succeeded in reducing the risk of environmental pollution and increasing the company's compliance with applicable B3 waste management regulations. Occupational Safety and Health (K3) at PT. Electricity, especially in the handling and storage of Hazardous and Toxic Materials (B3) waste, also plays an important role in avoiding unwanted things. B3 waste generated from PT. Ketenagalistrikan office operations such as used lubricants, batteries, used TL lamps, printer cartridges, and other electronic equipment require special handling in accordance with Government Regulation No. 22 of 2021. Compliance with K3 standards in the storage of B3 waste is an effort to minimize the risk of environmental pollution and potential health problems for workers. The implementation of K3 in the storage of B3 waste in PT. Ketenagalistrikan offices not only fulfills regulatory obligations but also supports the company's commitment to environmental sustainability in accordance with ISO 14001:2015, as well as ensuring the safety and health of its workers.

In educational research, identifying variables and determining data sources are essential components in designing a systematic and accurate study. Research variables refer to the elements that are observed and measured within a study. These variables can include student achievement, motivation, teaching strategies, or learning environment conditions. Generally, variables are categorized as independent, dependent, control, or moderator variables. The independent variable is the influencing factor, while the dependent variable is the outcome. Control variables are held constant to avoid interference, and moderator variables affect the strength or direction of the relationship. The process of identifying variables begins with formulating the research problem and objectives. By reviewing theoretical frameworks and previous studies, researchers can focus their investigation on measurable aspects. For instance, in a study about the effectiveness of online learning on student performance, the independent variable is online learning, while the dependent variable is student achievement. Beyond identifying variables, researchers must also determine the appropriate types of data sources. Data sources are generally divided into two categories: primary and secondary. Primary data are collected directly from research subjects, such as through interviews, observations, or questionnaires. Secondary data, on the other hand, are obtained from existing sources like documents, books, journals, or official reports. The choice of data source must align with the research approach—quantitative, qualitative, or mixed methods. In quantitative research, primary data such as test scores or survey responses are used to measure variables numerically. In qualitative research, in-depth interviews and observations are commonly used to explore meanings and context. Using both types of data in combination can enhance data validity through triangulation. Ultimately, researchers must ensure the validity and reliability of their data, while also maintaining ethical standards in data collection and reporting. By understanding how to identify variables and select appropriate data sources, educational research can yield credible findings that contribute meaningfully to educational theory and practice.