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DECENTRALIZATION AND TOURISM DEVELOPMENT: COMPARING PUBLIC ADMIISTRATION STRATEGIES FOR TOURISM IN PADANG CITY AND BUKITTINGGI CITY

Diga Putri Oktaviane, Harapan Tua
Abstract: This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which… possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.

INTERPERSONAL LANGUAGE IN STUDENT INTERACTION DISCOURSE IN THE CLASS OF SMP NEGERI 5 MANUJU (FUNCTIONAL SYSTEMIC LINGUISTICS STUDY)

irma, Irmawati, Munirah, Siti Suwadah Rimang
Abstract: This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language… as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.

THE INFLUENCE OF INFOGRAPHIC MEDIA USERS ON LEARNING MOTIVATION AND COMPREHENSION OF NEWS TEXTS OF GRADE VII STUDENTS OF SMP HASANUDDIN GOWA

Muliana, Luli, A. Rahman Rahim, Rosmini
Abstract: This study aims to determine the influence of the use of infographic media on the motivation to learn and comprehend news texts of grade VII students of SMP Hasanuddin Gowa. The background of this research departs from the… he low motivation and ability of students to understand news texts, especially in Indonesian learning which requires students to be able to analyze information critically and systematically. Infographic media was chosen as an alternative because it has attractive visual characteristics, is concise, and is able to present complex information in a more understandable way. The research method used was a pseudo-experiment with a nonequivalent control group design. The research sample consisted of two classes, namely the experimental class that obtained learning using infographic media and the control class that obtained conventional learning. Data collection techniques include learning motivation questionnaires, news text comprehension tests, observations, and documentation. Data analysis was carried out through prerequisite tests (normality and homogeneity), t-test, and MANOVA test to see the effect simultaneously. The results showed that there was a significant difference between the experimental class and the control class on the aspect of learning motivation, where the experimental class had a higher average motivation score after the use of infographic media. In addition, students' understanding of news texts in the experimental class also increased significantly compared to the control class. MANOVA's analysis strengthens the finding that infographic media has a simultaneous effect on students' motivation to learn and comprehension of news texts. Thus, this study concludes that infographic media is effectively used as a learning medium in news text materials. Infographics not only increase students' motivation to learn, but also help students understand the content of the news more comprehensively. These findings recommend the use of innovative visual media in Indonesian learning to improve the quality of students' learning processes and outcomes.

IMPLEMENTATION OF DEEP LEARNING IN IMPROVING THE WRITING SKILLS OF DESCRIPTIVE TEXTS FOR GRADE 6 STUDENTS OF ELEMENTARY SCHOOL CLUSTER 1 BANGKALA DISTRICT JENEPONTO REGENCY

Alam syah, Nur, M. Agus, Andi Adam
Abstract: This study aims to analyze the implementation of deep learning in improving the descriptive text writing skills of grade VI students in Group 1, Bangkala District, Jeneponto Regency. Deep learning is seen as relevant to… overcome students' low writing ability which is characterized by a lack of detail, weak text structure, and lack of ability to choose diction. This study uses a qualitative approach with the type of Class Action Research (PTK) of the Kemmis and McTaggart model which is carried out in one cycle consisting of planning, action, observation, and reflection stages. Data was collected through observation, interviews, documentation, as well as pretest and posttest. The results of the study showed a significant increase in description writing skills after the application of Deep Learning. The average pretest score of 58.40 with 16% completeness increased to 83.20 in the posttest with 88% completeness. An increase in N-gain of 0.62 indicates a moderate–high increase category. In addition to improved grades, students showed positive changes in learning behavior, characterized by increased participation, analytical skills, and quality of reflection on their writing. This study concludes that deep learning is effective in improving descriptive text writing skills while fostering students' critical thinking and metacognitive skills. This model is feasible to be applied as an alternative to Indonesian learning strategies in elementary schools.

THE EFFECT OF THE APPLICATION OF CULTURALLY RESPONSIVE TEACHING ON LEARNING INTEREST AND ABILITY TO WRITE NARRATIVE TEXTS IN INDONESIAN LANGUAGE LEARNING FOR GRADE IV STUDENTS OF UPT SDN 21 BANGKALA, JENEPONTO REGENCY

Jusmaeni, Jusmaeni, M. Agus, Andi Adam
Abstract: This study aims to analyze the effect of the application  of Culturally Responsive Teaching (CRT) on the learning interest and ability to write narrative texts of grade IV students of UPT SDN 21 Bangkala, Jeneponto Regency.&#8230; ncy. The research background is based on the needs of Indonesian learning that is closer to the students' local cultural experiences so that learning becomes meaningful and relevant. This study uses a quantitative approach with  a quasi-experiment design  of the non-equivalent control group design that involves two groups, namely the experimental group that received CRT treatment and the control group that used conventional learning. The research instruments included learning interest questionnaires, narrative text writing tests, observation sheets, and documentation. The results showed a significant difference between the two groups after the treatment was given. The average post-test score of the experimental group's writing ability reached 82.14, a significant increase from the pre-test score of 58.71. Meanwhile, the control group only increased from 57.42 to 69.28. The learning interest of students in the experimental group also increased from 62% to 86%, much higher than the control group which only increased from 60% to 71%. The t-test showed a significance value of < 0.05 on both variables, which means that CRT had a significant effect on students' learning interest and narrative text writing ability. Normalized gain analysis corroborated these findings, where the experimental group was in the high improvement category. Overall, this study emphasizes that the integration of local cultural elements through the CRT approach is able to increase student participation, motivation, and academic performance, especially in writing narrative texts. The results of this study imply that CRT is feasible as an alternative to Indonesian learning strategies that are more communicative, contextual, and in favor of the cultural diversity of students

ARTIFICIAL INTELLIGENCE IN FINANCIAL RISK MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW ON ENHANCING ORGANIZATIONAL RESILIENCE FOR FUTURE GLOBAL FINANCIAL CRISES

Han, Yonghwa, Nurwulandari, Andini, Hasanudin, Wulandari, Aghnia
Abstract: This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management.  To find patterns in AI applications,&#8230; applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.

SUSTAINABLE AGILITY-DRIVEN CULTURE IN HUMAN RESOURCE MANAGEMENT: A PRIDE FRAMEWORK FOR FUTURE-READY ORGANIZATIONS

Wulandari, Aghnia, Efendi, Suryono, Hasanudin, Han, Yonghwa
Abstract: This research develops the PRIDE Framework to integrate five interdependent dimensions, People (People-Centric Excellence), Resilience, Innovation, Development, and Empowerment, into a unified model explaining how HRM practices&#8230; actices drive both sustainability and agility. A systematic literature review guided by PRISMA principles was conducted, selecting peer-reviewed empirical and conceptual studies that examine HRM, organizational agility, and sustainability. Thematic synthesis and reflexive analysis produced a circular puzzle architecture representing these dimensions and their interconnections. Findings reveal that integrated people-centric policies, robust knowledge management, embedded innovation practices, continuous learning, and distributed decision-making create synergistic capabilities that enable rapid adaptation while maintaining long-term viability. Critical enablers include psychological safety, holistic wellness initiatives, adaptive learning programs, and outcome-based empowerment. The framework addresses gaps by showing sustainability and agility as complementary imperatives rather than competing priorities. Future research should validate the framework through multi-level and longitudinal studies, incorporate diverse language sources for broader context, and explore the impacts of AI-enabled HRM on each dimension. Limitations involve temporal and linguistic scope.

REFORMULATION OF THE RELATIONSHIP BETWEEN ZAKAT AND TAX IN THE ISLAMIC FISCAL SYSTEM: A THEMATIC STUDY OF THE QUR’AN AND HADITH IN THE INDONESIAN CONTEXT

TB Rifat, Basyarudin, Eko Bambang Rahmono, Ahmad Pathonih, Asep Mustopa Kamal
Abstract: Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from&#8230; a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.  

VALUE-BASED REPUTATION: TRANSFORMING ISLAMIC BANKING GOVERNANCE IN REALIZING THE SUSTAINABLE DEVELOPMENT GOALS (SDGs)

Abdul Hafith, Baiq El Badriati, Riduan Mas’ud
Abstract: This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated&#8230; ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.

THE ROLE OF ECONOMIC EDUCATION IN PROMOTING SUSTAINABLE ENTREPRENEURSHIP TO ACHIEVE THE SDGS

Adi Sucipto, Muhammad Yusuf Zamzami, Yohana Dian Puspitasari
Abstract: Economics education plays a crucial role in developing entrepreneurs who understand economic concepts, possess managerial skills, financial literacy, and sustainable business innovation. Within the context of the Sustainable&#8230; able Development Goals (SDGs), economics education contributes to job creation, inclusive economic growth, and socially and environmentally responsible businesses. Beyond simply transferring knowledge, this education shapes the character of creative, ethical, and sustainability-oriented entrepreneurs. Through a holistic approach, the values of business ethics, social responsibility, and environmentally friendly technology can be integrated into entrepreneurial practices. A literature review of research over the past five years shows that structured economics education can enhance individuals' capacity to build profitable businesses that positively impact society and the environment. Synergy between educational institutions, the government, and the private sector is needed to create an innovative and highly competitive entrepreneurial ecosystem.