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IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE AND TAHSIN AL-QUR’AN GUIDANCE IN THE DEVELOPMENT OF ELEMENTARY SCHOOL TEACHERS’ COMPETENCIES

Robiahasna Ritonga, Herawati, Khaerani Harahap, Zainal Efendi Hasibuan
Abstract: Digital transformation through Artificial Intelligence (AI) offers significant potential for enhancing elementary school teacher competence, yet its implementation remains largely technical and fragmented when detached from… rom teachers’ religious and personal dimensions. This study addresses this gap by examining the integration of AI-assisted learning and Qur’anic tahsin development as a holistic model of teacher competency enhancement. Employing a qualitative case study design, the research was conducted at SD Negeri 200206 Padangsidimpuan, involving elementary school teachers, Islamic Religious Education teachers, school leadership, and facilitators of AI and tahsin training programs. Data were collected through in-depth interviews, classroom observations, and document analysis, and analyzed using an interactive analytical model with methodological triangulation. The findings reveal that the use of AI tools—such as ChatGPT, Gamma, and Canva AI—significantly improves instructional effectiveness and strengthens teachers’ pedagogical and professional competencies. Furthermore, AI-integrated Qur’anic tahsin training, particularly in makhārij al-ḥurūf and tajwīd, enhances teachers’ Qur’anic recitation quality while reinforcing their religious and personal competencies. This study contributes a value-based, integrative framework for teacher professional development that bridges digital innovation and Islamic educational values. Despite its potential, the model faces challenges related to digital literacy disparities, infrastructural readiness, and the need for sustained mentoring. The study advances scholarly discourse on ethically grounded AI integration in elementary education.

THE URGENCY OF ENTREPRENEURSHIP EDUCATION IN SHAPING AN INDEPENDENT GENERATION

Rahmawati Alwi, Widya Fatmah, Zulkifli, Lailatul Khadaliyah, Khandika Syifa, Muhamad Awalurizal
Abstract: Entrepreneurship education is a strategic instrument in addressing global social and economic challenges, particularly those related to the low level of independence of the younger generation. The still-dominant orientation… ion of graduates as job seekers demonstrates the need for a paradigm shift in education toward developing an independent, creative, and adaptive generation. This study aims to analyze the urgency of entrepreneurship education in developing an independent generation through a library approach. The research method used is library research, examining scientific journal articles, academic books, and educational policy documents published in the last five years (2021–2025). Data analysis was conducted using content analysis techniques to identify the concepts, values, and role of entrepreneurship education in developing an independent generation. The study results indicate that entrepreneurship education contributes significantly to fostering independence, creativity, responsibility, risk-taking, and problemsolving skills. Therefore, there is a high urgency for entrepreneurship education to be systematically integrated into the education system to develop an independent and competitive generation.    

THE EFFECT OF PRODUCT QUALITY AND PROMOTION ON CONSUMER SATISFACTION OF RABBANI USERS IN RANCAEKEK DISTRICT BANDUNG REGENCY

Laila Juariyah, Bambang Sucipto
Abstract: Abstract The rapid growth of the Muslim fashion industry in Indonesia has intensified competition among Muslim fashion brands, particularly in the hijab segment. This intense competition requires companies to maintain high… high product quality and implement effective promotional strategies to create consumer satisfaction. Rabbani, as one of Indonesia’s national Muslim fashion brands, faces challenges related to declining consumer perceptions of product quality and promotional effectiveness, which have an impact on consumer satisfaction, especially in Rancaekek District, Bandung Regency. This study aims to examine and analyze the influence of product quality and promotion on consumer satisfaction among Rabbani hijab users in Rancaekek District, Bandung Regency, both partially and simultaneously. This research employs a quantitative approach using descriptive and verificative methods. The population of this study consists of consumers who use Rabbani hijabs in Rancaekek District, with a sample of 96 respondents selected through purposive sampling. Data were collected through questionnaires developed based on indicators of product quality, promotion, and consumer satisfaction. The data analysis techniques used include descriptive analysis to describe the condition of each variable and multiple linear regression analysis to test the influence of product quality and promotion on consumer satisfaction. The analysis was also supported by classical assumption tests, coefficient of determination tests, and hypothesis testing through partial tests (t-test) and simultaneous tests (F-test). The results of the study indicate that product quality and promotion have a positive and significant effect on consumer satisfaction, both partially and simultaneously. Good product quality and attractive, well-targeted promotional strategies are able to enhance consumer satisfaction with Rabbani products. Therefore, it is recommended that Rabbani place greater emphasis on maintaining consistent product quality and optimizing promotional strategies to improve consumer satisfaction and loyalty amid increasingly competitive conditions in the Muslim fashion industry.

TEACHING ENGLISH WITH TIK TOK: A CONTENT ANALYSIS OF #LEARNINGENGLISHWITHMRFAISAL

Hartono, Rina Wahyu Setyaningrum
Abstract: The rise of social media platforms like TikTok has created new avenues for informal language learning. This study employs a qualitative content analysis to investigate the pedagogical strategies within the popular Indonesian… sian TikTok hashtag #learningenglishwithmrfaisal. The research aims to identify the types of English language content, teaching strategies, and pedagogical approaches used by the creator, Mr. Faisal. A systematic analysis was conducted on a purposive sample of 10 public TikTok videos from the hashtag. Data collection involved video observation, transcription, and documentation of multimodal elements, followed by a thematic analysis. Key findings reveal a primary focus on pronunciation drills and practical vocabulary, delivered through highly repetitive and multimodal techniques. Mr. Faisal effectively combines verbal repetition, visual cues (on-screen text, mouth close-ups), exaggerated facial expressions, and motivational speaking to facilitate learning and maintain engagement. The study concludes that TikTok serves as a significant platform for informal digital language learning, particularly for micro-learning and confidence-building. These findings suggest that formal educators can adopt similar engaging, bite-sized techniques, while content creators can leverage multimodal design to enhance instructional video effectiveness.

PRESERVING JUDGEMENT OF TOPENG PANJI CIREBON FROM INDONESIAN TO ENGLISH: AN APPRAISAL ANALYSIS OF TRANSLATION TECHNIQUE

Fedro Iswandi, Amal Hayati, Khadeja
Abstract: This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies… plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.

THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FOR WATER PRODUCTION RESIDUES (A CASE STUDY AT THE REGIONAL PUBLIC DRINKING WATER COMPANY PERUMDA MUARA TIRTA, GORONTALO CITY)

Dzulkarnain Agung Mooduto, Mahdalena, Ronald S. Badu
Abstract: The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs… a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.

SYSTEMATIC LITERATURE REVIEW ON DIGITAL TRANSFORMATION IN THE ORGANIZATIONAL BUSINESS

Rian Bimo Ankhal, Muharman Lubis, Hanif Fakhurroja
Abstract: Digital transformation has become a crucial aspect of organizational strategies in various industries, including the business sector. This systematic literature review (SLR) focuses on understanding digital transformation… n within organizational business contexts. Through a systematic search of academic databases, The review explores key themes such as technological innovations, operational changes, customer-centric approaches, regulatory implications, and organizational adaptation. Technologies are driving significant changes, enabling organizations to streamline processes, enhance decision-making, and improve overall efficiency. Moreover, digital transformation is reshaping customer experiences, with personalized services and seamless interactions becoming essential for organizational success. Despite the benefits, organizations face challenges such as regulatory compliance, cybersecurity risks, and cultural resistance. By synthesizing existing research, this SLR aims to provide insights and guidance for organizations navigating the complexities of digital transformation in the organizational business landscape in the organizational business.

ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY

Widya Astuti, A. Harun Blongkod, Ayu Rakhma Wuryandini
Abstract: This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity… ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.

SMART THEACING WITH AI IN LEARNING DEVELOPMENT

Juli Azmi, Zainal Efendi Hasibuan, Annisa Hilda Panjaitan, Rika Andriyani Ritonga
Abstract: The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary… rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.

IN-DEPTH LEARNING TRAINING AT UPTD. SDN 22 SAMPEAN

Salman Thoat, Zainal Efendi Hasibuan, Amron Hasibuan
Abstract: Deep learning is an important approach to improving the quality of 21st-century learning, but its implementation in elementary schools still faces various challenges, particularly related to teacher readiness and competency.… ncy. This study aims to analyze the implementation and outcomes of deep learning training for teachers at the UPTD SDN 22 Sampean. The study used a qualitative approach with a field study design. The subjects were elementary school teachers who participated in the deep learning training. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results of the study indicate that immersive learning training improved teachers' conceptual understanding and practical skills in developing immersive learning-based teaching materials. Teachers began designing lessons oriented toward conceptual understanding, active student engagement, and reflection on learning. These findings indicate that practice-based training is effective in supporting the implementation of immersive learning in elementary schools. This study recommends the need for ongoing training and implementation support to ensure the sustainability of immersive learning in the classroom.