The Merdeka Belajar Kampus Merdeka (MBKM) program offers opportunities for students to enhance their competencies beyond campus. This article examines the implementation of the MBKM Mandiri program by Music Education students from Universitas Katolik Widya Mandira (UNWIRA) at SMA Negeri 2 Kupang, focusing on choir activities. These activities included planning, regular rehearsals, team building, and performances. The results showed increased student confidence, character development, and musical talent enhancement. For the students, the program provided practical experience that strengthened professional competencies and soft skills. This article highlights the challenges faced and the solutions implemented throughout the program. The implementation emphasizes the importance of collaboration between higher education institutions and schools in advancing education and arts.

This study aims to describe the phenomenon of toddlers being left behind by parents who work in Dusun Nganyang RT 04, Sitimulyo Village, Piyungan, Bantul, and to analyze the community's perspective on this phenomenon from an Islamic viewpoint. The research uses a qualitative approach with a descriptive type of study, which presents the phenomenon in depth without using statistical tools. Data were collected through interviews, non-participant direct observation, and documentation, involving four housewives as informants. The findings show that the community views this phenomenon as an economic necessity, although there is concern about its impact on the emotional and social development of toddlers. From an Islamic perspective, parenting, especially in early childhood, is a significant responsibility of parents, emphasizing the balance between work and providing full attention to children. The implications of this study highlight the importance of religious and social education for the community to understand Islamic values related to child-rearing, as well as the need for policies that support family welfare without sacrificing children's development.

PT X, one of the state-owned enterprises to support the country's food security, is the largest and most comprehensive fertilizer producer in Indonesia that generates various wastes, including industrial liquid waste. Liquid waste has no economic value, so it is very important to treat it. PT X Company uses potential Hydrogen (pH)ysical and chemical treatment. There are two effluent treatment units, setting, line injection, and sludge treatment. All parameters evaluated include chemical requirements for oxygen (COD), zat padat yang tersuspensi(TSS), ammonia (NH3), total kjehdal nitrogen (TKN), fluorine, degree of acidity (potential of hydrogen (pH)), oil, and fat. According to the results after the analysis conducted in the study, it was found that the air pollution data after wastewater treatment was carried out showed that the quality of wastewater every month had met the quality standards of the rules and could be discharged into water bodies / seas. This shows the effectiveness of the treatment process implemented by the company.

Teacher performance is the result of work shown in carrying out the main tasks at school, including planning, implementing, evaluating learning, as well as the responsibility of educating and guiding students. This study aims to describe teacher performance, principals' expectations, and efforts to improve teacher performance in SDN Banyuke Hulu sub-district, Landak district. This research used a qualitative method with a case study approach conducted in four primary schools: SDN 06 Semade, SDN 16 Betung, SDN 05 Gamang, and SDN 01 Kampet. Data were collected through interviews with 4 principals and 24 teachers, observations, and documentation, and analyzed using the Miles, Huberman, and Saldana interactive model. The results showed that teachers' performance in the schools was classified as good in planning, mastering materials, methods, strategies, and evaluating learning. Teachers show obedience, honesty, responsibility, cooperation skills, and satisfactory work performance. Principals expect teachers' performance to improve by encouraging participation in making teaching aids, procuring facilities and infrastructure, discussion, motivation, and creating a collaborative working environment between teachers and parents. This study recommends that school principals have clear expectations of teacher performance and that the education office adjust policies to school conditions to support improvements in the quality of teacher performance.

Optimizing the profit from coffee bean production is crucial in the coffee industry consider the competitive environment and the need for maximize revenue. The aim of this research is to use the Simplex linear programming method to determine and maximize profits from coffee bean production. This technique is used to ascertain the best combination of coffee bean production volumes while still considering a number of limitations, including scarce resources (labor, raw materials and machines) and market demand. The findings of this research show that by using the Simplex approach, companies can maximize the profit generated from coffee bean production while adhering to the existing constraints. The simulation conducted provides an optimal solution in terms of the precise production volume for each type of coffee product, contributing significantly to production planning and business strategy.

Digital innovation in the agricultural sector is increasingly becoming an important concern as a solution to increase agricultural efficiency and productivity. This research discusses the comparison between open source technology and commercial technology in the agricultural sector, with the aim of understanding the advantages and challenges of each in the agricultural context in Indonesia. Using a comparative descriptive approach, this research involved 30 farmers who were divided into two groups, namely farmers using open source technology and farmers using commercial technology. Data was collected through interviews, questionnaires and field observations, then analyzed descriptively to describe the use of both types of technology.The research results show that open source technology is more affordable and flexible, but is limited by a lack of technical support and integration with existing agricultural systems. Meanwhile, commercial technology offers more complete technical support and more integrated systems, but high costs are a major obstacle for small farmers. In conclusion, choosing the right technology must take into account local conditions, economic capabilities and existing technical support. This research suggests the importance of policies that support the provision of affordable technology and training accessibility for farmers to maximize the potential of digital transformation in the agricultural sector.

This research aims to optimize the distribution of goods through the application of transportation methods at UD Kurnia Jaya. The main problem faced is how to minimize transportation costs in delivering rice to various agents. The Northwest Corner (NWC) method is used for the initial solution in processing supply and demand data. The results of the study show that the total minimum cost obtained for rice delivery is Rp 1,480,000 in one transportation. This study underscores the importance of applying transportation methods to improve distribution cost efficiency. It is hoped that this result can be a reference for MSMEs in managing logistics and increasing competitiveness through more optimal distribution management

This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives and foreign ownership are proven to negatively affect transfer pricing, although with variations in influence that are not too large compared to other variables. This study provides an important contribution in understanding the factors that influence transfer pricing policies, which can be a reference for policy makers, company managers, and researchers in better tax management.

The Jayapura City Transportation Agency faces significant challenges in managing traffic violation data due to rapid population and economic growth. The use of Excel-based systems has proven inadequate, so a more integrated and efficient information system update is needed. Thus, the research and development method to design a web-based data archiving information system application with a waterfall methodology approach. It is hoped that this application can improve the efficiency of filing and searching for violation data, as well as support better traffic control in Jayapura City.

This article discusses the importance of language as a communication tool and its role in conveying information effectively. The main focus of the research is the analysis of spelling and punctuation errors in online news published by Karanganyarnews from 24 October to 15 November 2024. The research method used is descriptive qualitative, which aims to describe and analyze the language errors found. The results showed 21 errors, consisting of 15 spelling errors and 6 punctuation errors. These errors include the use of standard words, capital letters, and the use of foreign languages. These findings emphasize that correct understanding and application of language rules is very crucial to avoid misunderstandings in communication. In conclusion, errors in writing can interfere with readers’ understanding, so writers are expected to pay more attention to language rules in writing.