Ketidaksetaraan pendidikan masih menjadi tantangan besar dalam sistem pendidikan Indonesia, terutama dalam mata pelajaran Pendidikan Agama Islam (PAI). Artikel ini membahas bagaimana optimalisasi sumber ajar dapat menjadi solusi untuk menghadapi tantangan educational inequality.  Dengan pendekatan studi pustaka (library research), penelitian ini menganalisis faktor-faktor penyebab ketidaksetaraan, seperti keterbatasan anggaran pendidikan, distribusi sumber ajar yang tidak merata, dan kualitas guru yang belum optimal. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital, pelatihan guru, dan kolaborasi dengan lembaga keagamaan serta komunitas dapat memperbaiki akses dan kualitas sumber ajar dalam PAI. Dengan strategi ini diharapkan kesenjangan pendidikan dapat dikurangi dan kualitas pembelajaran PAI menjadi lebih merata di seluruh Indonesia.

Penelitian ini membahas pendekatan analisis rasio dalam melihat kinerja keuangan daerah melalui laporan keuangan pemerintah. Keuangan daerah yang sehat sangat penting untuk mendukung pembangunan dan pengelolaan sumber daya, sehingga evaluasi yang tepat terhadap kinerja keuangan diperlukan. Metode yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi pustaka, yang menganalisis jenis-jenis rasio dalam laporan keuangan pemerintah, serta metode analisis yang dipakai untuk menilai kinerja keuangan daerah. Jenis-jenis rasio yang dianalisis meliputi rasio likuiditas, solvabilitas, rentabilitas, efisiensi, dan pertumbuhan. Metode analisis yang digunakan meliputi analisis vertikal, horizontal, rasio keuangan, dan benchmarking. Hasil penelitian menunjukkan bahwa meskipun analisis rasio memberikan gambaran objektif dan relevan mengenai kondisi keuangan daerah, tantangan utama terletak pada ketersediaan data yang akurat dan kesesuaian rasio dengan kondisi spesifik daerah. Oleh karenanya, penting bagi pemerintah daerah untuk melakukan standarisasi rasio dan meningkatkan kualitas laporan keuangan untuk mendukung analisis yang lebih efektif. Kesimpulannya, pendekatan analisis rasio dapat menjadi alat yang sangat berguna untuk menilai kinerja keuangan daerah, namun memerlukan perbaikan dalam hal data dan standarisasi untuk meningkatkan efektivitas penerapannya.

The nurturing of church members plays a vital role in maintaining the relevance and sustainability of the church amidst various challenges in the modern world. Through proper nurturing, the foundation of faith is strengthened, Christian character is shaped, leadership is developed, and members’ participation in ministry is enhanced. In addressing the realities faced by the contemporary church, effective nurturing becomes a key solution to tackle issues such as individualism, secularism, cultural diversity, and moral crises. With a nurturing approach that is contextual and grounded in the Word of God, church members are equipped to be Christ’s witnesses who live with integrity in society. Therefore, the nurturing of church members not only supports spiritual growth but also ensures the church remains strong, relevant, and impactful in the world.
 

The development of church members serves as a crucial foundation for strengthening Christian ministry. This effort aims to nurture a congregation that is mature in faith, character, and service, enabling them to actively introduce Christ to the world. The church faces significant challenges in increasing congregational participation, particularly among the younger generation, who are often more focused on digital life. Therefore, continuous training is essential to fortify the faith of the congregation and prepare them to engage in Christian ministry. Effective training methods include fellowship, Bible teaching, mentoring, and social service. This development not only strengthens relationships among congregation members but also equips them to serve in various aspects of life. Through ongoing development, the church will produce a congregation that is strong in faith, active in ministry, and ready to face the challenges of the times.

In response to the increasing competition within the telecommunications industry, PT. Telkom Indonesia Regional III faces the challenge of maintaining its competitive advantage and fostering customer loyalty. This study aims to analyze the application of Integrated Marketing Communication (IMC) by PT. Telkom Indonesia Regional III in enhancing the company’s competitiveness while simultaneously strengthening customer loyalty. The research employs a descriptive qualitative approach, utilizing data collection techniques such as interviews, observations, and document analysis. The findings reveal that PT. Telkom Indonesia Regional III has effectively implemented essential IMC elements, including advertising, sales promotions, digital marketing, personal selling, and public relations. These strategies have proven to be effective in increasing customer awareness of services, reinforcing long-term relationships, and supporting the company’s competitive positioning in the market.

This study aims to analyze the influence of macroeconomic factors consisting of inflation, rupiah exchange rate, and interest rates on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis. The research sample consists of manufacturing companies listed on IDX during the research period, selected using purposive sampling method. The results show that among the three macroeconomic factors studied, only the rupiah exchange rate has a significant influence on the stock returns of manufacturing companies. This is due to the characteristics of the manufacturing industry which has a high dependence on imported raw materials, so that exchange rate fluctuations directly affect the company's financial performance and stock returns. Meanwhile, inflation and interest rates did not show a significant effect on stock returns of manufacturing companies during the study period.

Research on Feasibility Analysis of the Etawa Peranakan Goat Milk Production Business (PE) at Tharraya Farm in Geli Village, Sunggal District, Deli Serdang Regency aims to analyze the income of the goat milk (PE) production business at Tharraya Farm and analyze the feasibility of the goat milk production business (PE) in Tharraya Farm. The research area was determined purposively, namely based on certain criteria or objectives, taking into account that the Etawa goat milk industry in the area could provide the information needed in the research. Data analysis techniques used were I=TR-TC. The results of this research obtained an income of IDR 72,240,000 / year. Receipts amounting to Rp. 176,526,000 a year and total costs of 104,286,000. The livestock business is profitable and feasible to develop with an R/C of 1.69, ?>0, while the percentage ratio of ?/C x 100% is 60%. The Etawa Peranakan goat milk business at Therraya Farm is profitable and worthy of development

The study was intended to anlyze evaluations regarding the quality related to online registration of population administration at the Population and Civil Registration of Gresik Regency. The method used in the study is descriptive research with a qualitative approach. This descriptive research method was chosen to present data systematically, factually, and accurately regarding the facts in the field. This research model uses an approach to the implementation of service quality at the Population and Civil Registration Service of Gresik Regency. The results of this study are statutory regulations (Law Of The Republic Of Indonesia Number 25 Of 2009) where publics services is a primary obligation of all government officials to organize activities or a series of activities in order to fulfill service needs in accordance with statutory regulations for every citizen and resident for goods and services provided by public service providers. And from this study we can see together that the supporting factors of the analysis of the quality of online registration service of Gresik Regency.

This research discusses the analysis of students' learning difficulties in understanding cube building material. Mathematics is a basic science that must be studied from an early age because it is closely related to other sciences in order to advance to the next level. The research was created to solve students' learning difficulties at SD Negeri 104208 Cinta Rakyat. This research uses a qualitative approach with descriptive research type. The results obtained are that students still lack understanding of the material that has been presented by the teacher in the process of teaching and learning activities, there are many students who do not understand the material explained by the teacher. It can be seen that students' learning difficulties are also determined by low interest in learning and Lack of understanding of the material taught. Several factors include disinterest in mathematics and ineffective use of learning media. This research suggests that schools are expected to innovate in the use of learning media and learning methods that are changed and adapted to students' learning needs and interests.

Penelitian dilakukan dengan tujuan untuk menguji Perilaku Keuangan dan Teknologi Finansial terhadap Kinerja Usaha UMKM Kuliner di Madura melalui Literasi Keuangan sebagai variabel intermediasi. Populasi dan sampel penelitian ini meliputi pelaku UMKM kuliner di Madura dengan menggunakan pendekatan deskriptif kuantitatif. Sampel penelitian sebanyak 88 responden, metode pengambilan sampel menggunakan random sampling. Metode analisis data dilakukan dengan menggunakan Smart-PLS versi 4.0. Hasil penelitian menunjukkan bahwa secara langsung Perilaku Keuangan berpengaruh positif signifikan terhadap Kinerja Usaha, Perilaku Keuangan juga berpengaruh positif signifikan terhadap Literasi Keuangan, Teknologi Finansial tidak berpengaruh terhadap Kinerja Usaha, Teknologi Finansial juga tidak berpengaruh terhadap Literasi Keuangan, dan Literasi Keuangan tidak berpengaruh terhadap Kinerja Usaha. Secara tidak langsung Perilaku Keuangan tidak berpengaruh terhadap Kinerja Usaha dengan Literasi Keuangan sebagai variabel mediasi, dan Teknologi Finansial tidak berpengaruh terhadap Kinerja Usaha dengan Literasi Keuangan sebagai variabel mediasi. Dari hasil penelitian ini diketahui bahwa Literasi Keuangan tidak dapat memediasi Perilaku Keuangan dan Teknologi Finansial terhadap Kinerja Usaha secara simultan.

The study was conducted with the aim of testing Financial Behavior and Financial Technology on the Performance of Culinary MSME Businesses in Madura through Financial Literacy as an intermediary variable. The population and sample of this study included culinary MSME actors in Madura using a quantitative descriptive approach. The research sample was 88 respondents, the sampling method used random sampling. The data analysis method was carried out using Smart-PLS version 4.0. The results of the study showed that directly Financial Behavior had a significant positive effect on Business Performance, Financial Behavior also had a significant positive effect on Financial Literacy, Financial Technology did not affect Business Performance, Financial Technology also did not affect Financial Literacy, and Financial Literacy did not affect Business Performance. Indirectly Financial Behavior did not affect Business Performance with Financial Literacy as a mediating variable, and Financial Technology did not affect Business Performance with Financial Literacy as a mediating variable. From the results of this study, it is known that Financial Literacy cannot mediate Financial Behavior and Financial Technology on Business Performance simultaneously.