The absence of a father figure (fatherlessness) can have significant impacts on an individual's psychological and social well-being, particularly among university students who are navigating the critical phase of identity formation. This study aims to explore the meaning of father loss in students by comparing experiences of losing a father due to divorce and death. Using a qualitative phenomenological approach, six participants who had experienced fatherlessness were interviewed in depth. The results show that the loss of a father due to death is generally perceived as a permanent and irreplaceable loss, evoking deep sadness. In contrast, father loss due to divorce is often associated with emotional conflict, feelings of abandonment, and unresolved grief (ambiguous loss). The psychological impacts include emotional disturbances, social difficulties, and low self-confidence. Students employed various coping strategies such as seeking social support and engaging in academic or productive activities. In conclusion, the study highlights that the meaning of father loss varies depending on its cause, but both types have significant negative effects on students' psychological well-being. Therefore, strong emotional and social support is essential to help fatherless students adapt and build resilience in facing such loss.

The Philosophy of Islamic Education serves as the main foundation that guides the spiritual and intellectual development of each individual. As a solid foundation, this philosophy not only acts as a conceptual framework, but also spreads into the essence of education, shaping personality, and directing the mind towards a deeper understanding of knowledge and spirituality. This article aims to contribute to a deeper understanding of how Islamic educational philosophy can be a strong foundation for forming spiritual and intellectual intelligence. The method used is descriptive qualitative with library research, this research does not need to go into the field, but simply utilizes several sources of data in this article is done by searching the literature from various sources online according to the focus of the research. Data acquisition techniques are carried out by searching online books, scientific journals, and Google Scholar sources.The results of the discussion in this article show that Islamic Education Philosophy is the basis for creating spiritual and intellectual intelligence by emphasizing the integration of Islamic values ??in forming character through holistic education, and involving the principles and indicators of spiritual and intellectual intelligence., as well as the integration of Islamic teachings in the process of forming a balanced character and personality.

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

Salah satu tantangan dalam pembelajaran berpikir komputasional siswa pada sekolah madrasah adalah muatan informatika masih berperan sebagai mata pelajaran pilihan atau ekstrakurikuler. Disamping itu, terbatasnya ketersediaan perangkat komputer sebagai media pembelajaran juga menjadi tantangan lainnya. Berdasarkan kondisi tersebut, pada 2024, Biro Bebras Universitas Telkom mengadakan pelatihan pengenalan berpikir komputasional berbasis unplugged coding activity kepada siswa madrasah aliyah Ponpes Modern Assuruur Kabupaten Bandung. Terdapat tiga jenis permainan unplugged yang diberikan, yaitu RoboKnapsack, Railway Line, dan Sorting Network. Evaluasi tingkat pemahaman siswa dilakukan melalui pretest dan posttest dengan tingkat kesulitan soal posttest yang lebih tinggi. Hasilnya menunjukkan sekitar 28,57% para siswa masih mampu mempertahankan nilai bahkan memperoleh nilai yang lebih tinggi. Hal ini menunjukkan efektivitas unplugged coding activity sebagai strategi awalan untuk mengenalkan konsep berpikir komputasional.

The graduate profile of the Chinese Language Education Study Program aims to produce Chinese language teachers who can both teach and conduct research on Chinese language learning issues. Culturally responsive teaching is a method for developing adaptive and responsive educators. Chinese language teachers who are culturally responsive will be able to connect Chinese culture with students' backgrounds and create meaningful learning by utilizing cultural knowledge and students' learning styles. This research aims to analyse the distribution of courses in the Chinese Language Education curriculum in Indonesia that adopt culturally responsive teaching; identify the implementation of culturally responsive teaching for strengthening prospective Chinese language teachers; and explain the factors hindering and supporting the success of culturally responsive teaching for strengthening prospective Chinese teachers. The research method used is qualitative research, utilizing an observational descriptive qualitative approach. The study was conducted to systematically describe the phenomenon of culturally responsive teaching based on factual data. Data collection techniques include literature review, documentation, observation, questionnaires, and interviews. The results of this study show that the Chinese Language Education programs in Indonesia have adopted culturally responsive teaching in their curricula, both in education-focused and non-education-focused programs. This implementation helps prospective teachers understand the relationship between language and culture, although various challenges remain, such as a lack of training, limited resources, negative attitudes, and high workloads. However, success is also evident through teacher commitment and interest, institutional support, integrated curriculum, technology and learning media use, and interdisciplinary approaches. With continuous evaluation and proper support, culturally responsive teaching has the potential to further enhance the competencies of prospective Chinese language teachers in implementing culturally responsive teaching.

Parents as part of the family which is an informal educational environment are the first and foremost place to develop the foundation of a child's personality and as the foundation of character values in society so that children are able to become people who can internalize good values in their lives both for themselves and for society. The function of education can be disseminated through programs or information that contain teachings about values and ethics. Mass media has several functions, one of which is the function of education. Television as an educational medium can be seen from the educational messages packaged in television programs. Reality shows as a television broadcast program can be used as a medium and model for character education for children. Reality shows often use topics related to everyday reality, making them suitable as character education models for children. The purpose of this research is describe how reality shows “?????” (Baba qù n?r, Where Are We Going, Dad?) shows good character components of moral knowledge, moral feeling, and moral action according to Thomas Lickona. The research method used in this research is a qualitative research method with qualitative descriptive type. The data collection technique in this study used observation, note-taking, and documentation techniques. Data analysis techniques in this study were achieved by data condensation, data presentation, and drawing conclusions. On the reality show “?????” (Baba qù n?r, Where Are We Going, Dad?), found 40 scenes that show good character components according to Thomas Lickona. From the analysis results, 13 data were found that show components of moral knowledge, 17 data were found that show components of moral feelings, and 10 data were found that show components of moral action.

This research is motivated by the learning media in the Chuji Hanyu Xiezuo Shang class which not yet using learning media in the form of games, this makes an opportunity to develop new innovations to support teaching and learning activities in the form of Word Candy game to improve mastery of chinese vocabulary. The objectives of this research are: 1) Describes the needs of students for Word Candy media in improving vocabulary mastery, 2) Describes the results of the prototype development of Word Candy media in mastering Chinese, 3) Describes the results of expert validation of Word Candy media in mastering vocabulary in learning Chinese. This study uses the Research and Development (R&D) method with five stages, namely: 1) potential and problems, 2) data collection, 3) product design, 4) design validation, and 5) design revision. Based on the needs analysis, it shows that Word Candy media is approved as a learning medium by both lecturers and students. Proven by the results of validation from media experts getting an average value of 88.4 with a score of 4 which is said that this media is very feasible to use, while validation from material experts shows an average value of 88.5 with a score of 4 which is included in the category of very feasible/appropriate to use as a learning medium. After that, the media was improved according to the suggestions given by media experts and material experts.

This study aims to examine in depth the role of special guidance teachers at Madrasah Ar Roihan in implementing inclusive learning, as well as to analyze the pedagogical strategies applied in educating students with special needs. The implementation of inclusive education requires attention to a number of fundamental aspects, including the provision of a safe, comfortable, and friendly classroom environment for all students, including those with special needs. In addition, it is important to foster a school culture that upholds the values ??given to differences and acceptance of diversity. The results of the study indicate that special guidance teachers have been able to create a learning atmosphere that supports the active participation of students with special needs. To gain a comprehensive understanding of the dynamics of inclusive learning, the researcher conducted direct observations of classroom learning activities. These findings indicate the need for further training for special guidance teachers, in order to strengthen their professional competence in managing inclusive classes, designing adaptive curricula, and implementing learning strategies that are responsive to the individual needs of students. Therefore, this study emphasizes the importance of providing ongoing support for the development of the capacity of special guidance teachers, as a strategic effort to improve the quality of the implementation of inclusive education in educational units.

Indonesia merupakan salah satu negera kepulauan yang mempunyai populasi yang sangat bervariasi dari berbagai sisi budaya, lingkungan, dan genetik. Hal ini menimbulkan variasi genetik yang dapat mempengaruhi perubahan respons tubuh terhadap nutrisi, pola makan, dan risiko penyakit diet. Nutrigenomik merupakan salah satu bidang biologi yang mengkaji bagaimana gen dan nutrisi berinteraksi satu sama lain. Salah satu contoh beberapa kasus yang sering terjadi di kalangan masyarakat adalah  intoleransi laktosa  dan memperbanyak untuk mengkonsumsi folat. Namun, penerapan nutrigenomik dalam pengabdian masyarakat menghadapi beberapa masalah. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan masyarakat tentang nutrigenomik dan penerapannya dalam kehidupan sehari-hari kepada masyarakat Desa Bareng, Kabupaten Jombang. Selain itu, diharapkan persepsi masyarakat tentang penyakit yang berkaitan dengan nutrigenomik akan berubah. Sasaran dari kegiatan sosialisasi ini adalah masyarakat umum terutama remaja putri dan ibu-ibu. Untuk mencapai tujuan tersebut kegiatan ini dilakukan dengan transformasi ilmu dengan presentasi materi dilanjutkan dengan sesi tanya jawab dan evaluasi Hasil pelaksanaan kegiatan ini adalah meningkatkan pemahaman masyarakat mengenai nutrigenomik, penyakit dan pencegahannya.