Currently, the number of Children with Special Needs (ABK) continues to increase every year, making the role of teachers increasingly vital in providing inclusive education services in schools. This increase in the number of ABK requires teachers to have adequate competencies to provide education tailored to the needs of each child. In this context, inclusive education is crucial, as it provides opportunities for all children, including those with special needs, to learn together in the same environment. This study aims to analyze the role of teachers in the context of inclusive education in Early Childhood Education (PAUD). The method used in this study is qualitative with a narrative approach, conducted in several PAUD institutions in Malang. The results show that teachers have a very important role in inclusive education in PAUD. The role of teachers in question covers several aspects, including the ability to recognize Children with Special Needs (ABK), conduct initial assessments of student needs, and understand how to implement appropriate learning for ABK. In addition, teachers are also expected to be able to use assistive devices to provide simple stimulation to ABK and know how to involve parents in handling ABK. The importance of the teacher's role in inclusive education lies not only in academic abilities, but also in social and emotional skills in creating a supportive learning environment. This research provides valuable insights for the development of training programs for teachers to improve their skills in inclusive education, which is expected to have a positive impact on the quality of education in early childhood education (PAUD). With appropriate training, teachers can be better prepared to face the challenges of teaching children with special needs and ensure that every child receives a quality education tailored to their needs. This research is expected to encourage educational institutions to pay more attention to training and professional development for teachers, so they can contribute optimally to creating inclusive and quality education.

This study aims to analyze the application of Organizational Theory at PT Kereta Api Indonesia (Persero) in the context of organizational communication, organizational culture and employee performance. PT Kereta Api Indonesia as a state-owned company engaged in the transportation sector has unique challenges and opportunities in managing its human resources and operations. Through a qualitative approach, this study collected data from interviews with managers and employees, as well as analysis of internal company documents. The results of this study indicate that effective communication and a strong organizational culture contribute significantly to improving employee performance. In addition, the implementation of clear organizational values ??and ongoing training are key factors in creating a productive work environment. This study is expected to provide insight for PT Kereta Api Indonesia management in optimizing organizational strategies to achieve better company goals.
 

This study investigates how data visualization helps retail companies make Business Intelligence (BI)-based decisions. The study processed one year of sales data with a quantitative descriptive approach to find seasonal patterns, performance by region, and customer consumption tendencies. The analysis results show that BI software such as Microsoft Power BI can visualize data more easily and accelerate understanding of business performance. Strategic decisions such as promotional planning and product inventory management are more effective with interactive visualization, which allows decision makers to see data in a more understandable way. The study found that data visualization in BI systems can help retail businesses make better decisions. These results show the importance of incorporating BI into a company's operational processes and using interactive visualization to improve overall business performance.

This study aims to explore the effectiveness of optimal hydration on brain activity and mental health in students and workers through a biopsychological approach. Five participants (three students and two workers) participated in a hydration intervention by drinking at least 8 glasses of water per day for seven days. The design used was a one-group pretest-posttest, with measurements using the PANAS (Positive Affect Negative Affect Schedule) scale and daily reflection. The results showed an increase in positive emotion scores and a decrease in negative emotion scores after the intervention was carried out in both groups. Participants' daily reflections supported these findings, although some experienced discomfort such as bloating or nausea. Biopsychologically, adequate hydration can contribute to cognitive function, emotional control, and daily productivity. This study confirms that regular drinking habits are a simple but effective strategy in improving mental health and brain function in both students and workers.

This study aims to analyze the business position of BMT Dana Mentari Muhammadiyah Purwokerto using the McKinsey Matrix as a strategic analysis tool. The method used is a qualitative approach with data collection through literature studies, observations, and interviews with BMT managers. The data obtained were analyzed using the McKinsey Matrix to assess market attractiveness and business strength in each business unit. The study results indicate that most of the BMT Dana Mentari Muhammadiyah Purwokerto business units are in the blue and yellow zones in the McKinsey Matrix, indicating the need for selective development and maintenance strategies. This analysis also recommends effective and efficient resource allocation to improve the competitiveness and performance of BMT in the Islamic microfinance market. Thus, the use of the McKinsey Matrix has been proven to help BMT in determining the priority of business strategies that are adaptive to market dynamics and competition.

Interpersonal communication is a fundamental aspect in maintaining harmonious relationships between family members. In broken home families, the communication process often experiences obstacles due to division, conflict, or the absence of one of the parental figures, which has an impact on the psychological condition of the child and the dynamics of family relationships. This phenomenon is important to study in order to understand how communication can continue amidst these limitations. This study aims to determine the form of interpersonal communication that occurs in broken home families, especially in terms of six main aspects: openness, empathy, support, positive feelings, equality, and similarity. This study uses a qualitative approach with a descriptive study method. Data collection techniques were carried out through in-depth interviews with three informants from broken home families in Lembang Village, West Bandung Regency. The results of the study showed that interpersonal communication in broken home families tends not to run optimally. Most informants have difficulty in building open and equal communication. Even so, there are efforts from each individual to maintain relationships through aspects of empathy and emotional support, although in a limited form. In conclusion, interpersonal communication in broken home families is greatly influenced by emotional conditions, parenting patterns, and closeness between family members. Even though it is not completely harmonious, some aspects of communication can still be formed, especially if there is a willingness from the parties involved to understand and support each other.

This study aims to examine the effectiveness of using instructional media in enhancing the understanding of multiplication concepts in elementary schools. The research employs a library research method. The findings indicate that the use of instructional media in teaching multiplication in elementary schools is significantly more effective compared to conventional methods without media. Media such as Powtoon, PAKALILO (Papan Perkalian Kelinci Lompat), Papan BAPER (Batang Perkalian), and multiplication pockets based on the Indonesian Realistic Mathematics Education (PMRI) approach significantly improve students' understanding of multiplication concepts.

This study aims to improve the cognitive development of children aged 4–5 years through observation of learning activities in a kindergarten. This study uses a descriptive observation method with five children as subjects. Observations were conducted for two days to observe children's abilities in several cognitive aspects, including the ability to find solutions when facing difficulties, group small and large objects, mention numbers 1–10, and distinguish between various colors. Data were collected through field notes using assessment instruments compiled based on indicators of early childhood cognitive development. The results of the study showed that most children were in the Very Well Developed (BSB) category for all observed indicators, although there were some children who were in the Developing According to Expectations (BSH) category. These findings indicate that the learning strategies implemented by educators have been able to stimulate cognitive development optimally, and can be used as a reference in compiling further learning programs.

In an increasingly complex digital era, the demand for a transparent, reliable, and efficient accounting system is increasing. Conventional accounting systems still face various challenges, such as potential data manipulation, recording errors, and dependence on third parties for the verification process. Blockchain technology is present as a potential solution to strengthen the integrity and transparency of the accounting system through a decentralized and immutable ledger recording mechanism. This study aims to examine how blockchain can be applied in accounting systems and to what extent this technology is able to improve the reliability of accounting information. The method used is a literature review, by analyzing 20 scientific articles published between 2020 and 2025. The results of the study show that blockchain has great potential in increasing efficiency, reducing audit costs, and minimizing the risk of fraud and data manipulation. However, challenges such as implementation costs, scalability, and regulatory uncertainty are the main obstacles to its adoption. This study provides a deeper understanding of the opportunities and constraints of implementing blockchain in accounting, and opens up space for further research related to the integration of this technology into modern accounting practices.

South Tangerang City is one of the areas prone to flooding, with various influencing factors, such as a lack of communication between local government organizations and weak spatial planning supervision. Uncontrolled development by several large developers has constricted river flows, while suboptimal drainage and water absorption systems have exacerbated the situation. In flood mitigation efforts, coordination between the Regional Disaster Management Agency, the Public Works Agency and the Environment Agency is necessary to ensure anticipatory efforts and sustainable solutions. Existing Regional Regulations and Governor Regulations, including regional spatial plans and technical guidelines for flood control, are an important foundation for flood management in the region. The purpose of this research is to find out and analyze how the implementation of flood disaster mitigation policies in Regional Regulation Number 2 of 2012 concerning Disaster Management. This research uses the theory of George C. Edward III. with 4 indicators, namely communication, resources, disposition, and bureaucratic structure. The results showed that the unity of action in handling floods still faced obstacles, where the Environmental Agency had not fully carried out its responsibilities in maintaining waste in drainage channels and rivers.