Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Koperasi Karyawan Vale Indonesia selama periode 2020–2022 dengan menggunakan rasio-rasio profitabilitas seperti Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE). Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Menurut hasil penelitian, pada tahun 2020 dan 2021, koperasi masih berada dalam kondisi yang relatif stabil, meskipun capaian NPM dan ROA belum menunjukkan performa optimal. Sementara itu, ROE menunjukkan hasil yang cukup positif sebagai indikator pengembalian modal. Namun, pada tahun 2022, terjadi penurunan signifikan pada seluruh rasio profitabilitas yang bahkan berujung pada nilai negatif, mencerminkan adanya kerugian serta menurunnya efisiensi dalam pengelolaan aset dan modal koperasi. Temuan ini menggarisbawahi pentingnya perbaikan manajemen keuangan, pengendalian pengeluaran, serta peningkatan partisipasi aktif anggota sebagai upaya strategis dalam pemulihan kinerja. Nilai kebaruan dari riset ini terletak pada pemetaan tren penurunan kinerja secara menyeluruh dan penyampaian rekomendasi yang konstruktif bagi pengembangan koperasi, baik dari sisi akademis maupun praktis.

This seminar was held to introduce and unify ideas about Operating Systems and Artificial Intelligence (AI) among students of SMP Ibrahimy 3 Sukorejo. The main objective of this seminar is to instill a basic understanding in students about how AI and Operating Systems can work together to improve the quality of teaching and learning activities. This seminar is packaged with an interactive method and equipped with easy-to-practice explanations so that students can more easily understand and apply AI wisely. The results of this event show an increase in students' interest and practical insight into AI technology and awareness of its responsible application. By holding this seminar, it is hoped that students will have the initial capital to face the rapid progress of technology and be able to use it productively and ethically

In the midst of rapid digitalization and technological advancement, the urgency of Islamic Religious Education (PAI) in shaping students’ character and morality is becoming increasingly evident. While digitalization offers positive contributions to the field of education, it also presents serious challenges such as cyberbullying, exposure to negative content, and a moral identity crisis among adolescents. This study aims to explore the strategic role of PAI in addressing these challenges through a literature review approach by analyzing relevant academic sources and curriculum documents. The findings indicate that PAI plays a vital role not only in delivering religious knowledge but also in shaping students’ spiritual character and digital ethics. Religious education teachers act as value agents who guide students to apply Islamic teachings within their digital lives. Therefore, there is a pressing need to strengthen the curriculum and develop learning methods that integrate Islamic values with digital literacy. With the right and innovative approach, PAI can serve as an effective moral foundation in nurturing a generation of Muslims who are religious, digitally literate, and wise in navigating the dynamics of the digital world. The role of PAI is crucial in fostering a generation that is able to respond to the digital era with strong character and firmly rooted Islamic values.
 

 
This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.

This study aims to examine the parenting patterns adopted by single parents in the Islamic religious education of their children in Ampung Julu Village, Batang Natal Subdistrict, Mandailing Natal Regency. The research background stems from the growing phenomenon of single-parent families, which presents challenges in religious education. This is a qualitative descriptive study employing data collection methods such as observation, interviews, and documentation. The results show that single parents apply various parenting styles, including authoritarian, permissive, and democratic. The main challenges include limited time and dual responsibilities as both breadwinners and educators. Nevertheless, some single parents successfully nurture their children in the cognitive, affective, and psychomotor aspects of Islamic education through exemplary conduct, habituation, advice, supervision, and other Islamic-based methods. The study concludes that active involvement of single parents, despite limitations, still has a positive impact on the development of their children's Islamic religious education.

Non-formal education plays a significant role in supporting the development of Islamic character, particularly among adolescents. The Friday night study (pengajian) sessions, as a form of community-based religious education, serve as a potential medium for spiritual and moral guidance in rural areas. This study aims to analyze the effectiveness of Friday night study sessions in shaping the Islamic character of female adolescents in Aek Galoga Village, Mandailing Natal Regency. This research employs a qualitative method with a phenomenological approach, focusing on the lived experiences of the participants. Data were collected through observation, in-depth interviews, and documentation. The findings indicate that the regular study sessions contribute to instilling Islamic values such as discipline, social awareness, politeness, and a stronger understanding of religious teachings among the youth. Moreover, these activities foster social cohesion and help create a religious environment that supports moral development. Thus, the Friday night study sessions are proven to be an effective medium for building the Islamic character of female adolescents in the village setting.
 

The role of teachers in curriculum development extends beyond the planning stage and plays a crucial part in its implementation. This article aims to analyze and gain an in-depth understanding of teachers' roles as implementers in educational curriculum development. The discussion focuses on four key aspects: teachers as curriculum implementers in the classroom, providers of feedback, agents of change, and the challenges they face along with strategies to strengthen their roles. This study employs a qualitative approach using a literature review method by examining relevant sources. In classroom practice, teachers actively adapt and apply curriculum content to meet students' needs. As feedback providers, they offer valuable insights to stakeholders regarding curriculum effectiveness and areas for improvement. Additionally, teachers serve as agents of change by driving innovation and renewal in teaching practices. However, they also encounter various internal and external challenges that make their role increasingly complex. This article emphasizes the importance of recognizing and empowering teachers at every stage of curriculum development to establish a responsive and sustainable education system.

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

This study aims to enhance students' engagement and mathematics achievement through the implementation of differentiated learning. The method employed is classroom action research conducted in two cycles, each consisting of planning, action implementation, observation, evaluation, and reflection stages. The research was carried out during the odd semester at SMK Muhammadiyah 1 Sleman with the participation of 28 students from the XI Automotive class. The findings reveal a significant improvement in students' engagement and learning outcomes. In the first cycle, the average engagement score was 9.51, which increased to 17.12 in the second cycle. Regarding learning outcomes, in the first cycle, only 10 students (35,71%) achieved the passing grade, while 18 students (64.29%) did not, with an average score of 64.75. In the second cycle, the number of students achieving the passing grade sharply increased to 28 students (100%) with an average score of 84.92. These results demonstrate that differentiated learning effectively enhances student engagement and mathematics achievement in the XI Automotive class at SMK Muhammadiyah 1 Sleman during the 2024/2025 academic year

The advancement of digital technology today has brought forth various applications based on Artificial Intelligence (AI) that can be utilized to support organizational management activities, including mosque management. This community service activity aims to introduce the basic concepts of AI and its potential applications in supporting the activities of mosque administrators in the Islamic Village Tangerang area. The activity was conducted online through socialization sessions and interactive discussions, covering materials on AI introduction, examples of simple AI implementations, and discussions on opportunities for its application in mosque administration and digital da'wah media. This activity was successfully carried out, and the results showed an increase in participants' understanding of basic AI concepts as well as enthusiasm to further develop the use of this technology within the mosque environment. This program is expected to serve as a starting point for mosque administrators in utilizing AI technology in a positive and productive manner.