Inefficiencies in health expenditure result in an estimated 1–1.4% of global Gross Domestic Product (GDP) being wasted across various regions, presenting a significant challenge for countries striving to optimize healthcare spending. This study aims to assess the efficiency of government health expenditure in six ASEAN countries with the lowest per capita government health spending, using the Data Envelopment Analysis (DEA) method. In addition, Tobit regression is employed to identify factors that influence the efficiency of government health expenditure. The results indicate that most countries have not achieved maximum efficiency scores over the years, underscoring the need for improved budget management and reforms in health policy implementation. The Tobit regression analysis reveals that economic growth, urbanization rate, and the proportion of government health expenditure in current health expenditure have a positive and significant effect on efficiency scores. This suggests that increased public investment and urban development contribute to improved efficiency in healthcare spending. Conversely, total carbon emissions have a negative impact on efficiency, emphasizing the influence of environmental factors on health system performance.

This research discusses how the integration of Islamic values and learning innovation can be applied in Islamic Religious Education in higher education, especially at the Indonesian Education University. The background of this research is the challenges of globalization and technological developments that require Islamic education to continue to innovate without ignoring the principles of sharia. This research uses a qualitative approach with a case study method, involving lecturers, students, and religious leaders as informants. The results showed that the integration of Islamic values in Islamic education is done through the Islamization of science approach, the use of technology in learning, and the creation of a religious academic environment. In addition, innovations such as Problem-Based Learning and Experiential Learning methods proved to be able to increase students' interest and understanding of Islamic teachings. In conclusion, collaboration between academics, students, and religious leaders is very important in creating Islamic Religion Education learning that is relevant, interesting, and still in accordance with Sharia law. This research is expected to provide an overview and strategic recommendations for the development of Islamic education in the modern

Indonesia's computer retail industry is becoming increasingly competitive due to rapid technological advancements and evolving consumer preferences. PT Griyacom, a computer retail company in Bandar Lampung, faces challenges in sustaining its competitiveness amid these market dynamics. This study examines the business strategies adopted by PT Griyacom to enhance its competitive advantage using a qualitative approach with a case study method. Data was gathered through in-depth interviews with company management, direct observations, and document analysis, while data analysis followed the Miles and Huberman model, encompassing data reduction, data presentation, and conclusion drawing. The findings indicate that PT Griyacom has implemented various business strategies, including improving customer service, expanding product diversification, and utilizing digital marketing. However, the company still faces challenges such as intense price competition and the need for greater technological innovation. Based on these findings, this study offers strategic recommendations for PT Griyacom to strengthen its market position by optimizing digital marketing efforts, enhancing operational efficiency, and reinforcing product differentiation.

Education is a crucial element in developing an individual's potential and intelligence. To carry out education effectively, teachers are needed who can teach in both formal and non-formal contexts. Our Community Service Program (KKN) was conducted in Kangkung Village, Kangkung District, with the main objective of providing community service and supporting the improvement of children's education in the village. Although the enthusiasm and learning spirit of the children in Kangkung Village is very high, the shortage of teaching staff is a major obstacle in achieving maximum education. This article is entitled "Optimizing the Role of KKN Students as Teachers in Improving Education in Kangkung Village." This research uses the Participatory Action Research (PAR) method and conducts field observations to identify potential and problems in the village. The results of KKN activities provide an overview of the enthusiasm and enthusiasm of children and the community for the role of students as teaching staff in supporting education in Kangkung Village through various formal and non-formal education activities carried out by KKN Group 114.