Inclusive education plays a crucial role in achieving equal access and improving the quality of education for all students, including students with special needs. In the context of Physical Education, Sports, and Health (PJOK) learning, the implementation of inclusive education still faces significant challenges, both in terms of teaching strategies, teacher skills, and available supporting facilities and infrastructure. This study aims to describe the perceptions of PJOK teachers and classroom teachers regarding the implementation of inclusive learning for students with special needs in PJOK activities at the elementary school level. The method used in this study is a descriptive qualitative approach, with data collection techniques including semi-structured interviews and documentation. The research subjects consisted of PJOK teachers and classroom teachers who teach at SDN 2 Gobras. The results show that the teachers have a good understanding of the importance of creating a friendly, adaptive, and enjoyable learning environment for students with special needs. The teachers make adjustments in learning activities through modifying tools, implementing small group strategies, providing appropriate motivation, and close collaboration with homeroom teachers and parents. However, limitations in the training received and the support of existing facilities remain significant obstacles. The findings of this study provide important implications regarding the need for ongoing training and strengthened collaboration between teachers to support the creation of more effective and sustainable inclusive education. Therefore, this research is expected to make a positive contribution to the development of inclusive education in elementary schools and raise awareness of the importance of supporting students with special needs in the learning process.

This study aims to evaluate the effectiveness of assistance in teaching Quran reading and writing as well as Pegon script at Taman Pendidikan Qur'an (TPQ) Al-Kautsar, Sumokembangsri Village. The assistance is designed to enhance students' skills in reading and writing the Quran, as well as in Pegon script, which is part of the local tradition. The method used in this community service program employs Participatory Rural Appraisal, involving field surveys and direct communication with the community. The results indicate that routine and structured assistance significantly improves students' abilities in reading the Quran and writing Pegon script. The program also positively impacts students' understanding and skills in effectively practicing both aspects. This community service program is expected to contribute to the development of better and more adaptive teaching methods at TPQ and strengthen the preservation of local culture through Pegon script writing.

This study aims to analyze leverage as proxied by the debt to equity ratio, sales growth and firm size to financial performance as proxied by return on asset. This research was conducted on companies in the Consumer Non-Cyclicals Sector Food and Beverage Sub Sector, which were listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling method in this research used a purposive sampling method with a sample of 30 non-cyclical consumer sectors, food and beverage sub-sectors that met the sample criteria. This study used multiple linear regression analysis techniques and used SPSS statistical test tool version 22.0. The results of this study show that the variable leverage and firm size have a negative and significant effect on return on assets, while sales growth does not affect return on assets.