Bausch & Lomb (France)

The adoption of Accounting Information Systems (AIS) in Indonesia remains uneven between urban and rural areas, reflecting disparities in digital competence, social conditions, and infrastructural readiness. Addressing this gap, this study extends the Technology Acceptance Model (TAM) by incorporating digital literacy, trust, and social influence, while explicitly examining the moderating role of geographical context (urban versus rural). A quantitative survey method was employed, collecting data from 300 AIS users, comprising 150 respondents from urban areas and 150 from rural areas. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) and multi-group analysis. The research model positions digital literacy, trust, and social influence as antecedent variables; perceived ease of use and perceived usefulness as mediators; behavioral intention as an intervening variable; and actual system usage as the outcome variable. The findings indicate that behavioral intention is a strong predictor of actual AIS usage in both urban and rural contexts. However, significant contextual differences emerge: digital literacy and trust positively influence perceived usefulness in urban areas, while these relationships are not significant in rural settings. This result highlights the moderating role of geographical context in shaping AIS acceptance patterns. This study contributes theoretically by extending TAM through a contextualized urban–rural perspective and empirically demonstrating the heterogeneous effects of key antecedents across geographical settings. From a policy perspective, the findings suggest that strategies to promote AIS adoption should be context-sensitive, with greater emphasis on digital capability development and trust-building mechanisms in rural areas.

This study aims to describe the Serakalan Haji as a tradition-based Islamic education mechanism by analyzing how the ritual facilitates the internalization of religious values, the development of social solidarity, and the reproduction of cultural identity in the religious life of the Sasak people in Lombok. Employing a qualitative ethnographic approach, the study draws upon participant observation, in-depth interviews with religious figures and community members, and analysis of ritual documents and oral traditions. The primary data sources consist of direct observation of the ritual, oral narratives from key informants, and local manuscripts and community documents related to Serakalan Haji. The data were analyzed using thematic analysis, which involved coding, categorizing, and interpreting recurring patterns of meaning to understand how the Serakalan ritual functions in transmitting Islamic values, fostering social solidarity, and sustaining cultural identity within the Sasak community. The findings reveal that Serakalan serves as a form of tradition-based Islamic education, grounded in the lived experiences of the community. It nurtures love for the Prophet Muhammad, encourages intergenerational learning, and promotes ethical behavior through emotional and performative engagement. The ritual intensifies during the Hajj season, when acts of pilgrimage and Serakalan reinforce communal bonds, spiritual reciprocity, and collective emotional expression. The elders play a central role in ensuring the continuity of this tradition, functioning as cultural educators and spiritual guides. Ultimately, Serakalan Haji exemplifies how local religious practices can serve as powerful vehicles for Islamic pedagogy, social cohesion, and the embodiment of faith in everyday life.

Perkembangan teknologi digital menuntut pembelajaran PPKn di sekolah dasar agar lebih inovatif dan sesuai dengan karakteristik peserta didik. Penelitian ini bertujuan mendeskripsikan persepsi guru dan siswa terhadap penggunaan media digital dalam pembelajaran PPKn di kelas IV SDN 1 Sesaot. Penelitian menggunakan pendekatan kualitatif deskriptif dengan subjek satu orang guru dan 25 siswa kelas IV. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis menggunakan model Miles dan Huberman melalui tahap reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa guru dan siswa memiliki persepsi positif terhadap penggunaan media digital seperti video pembelajaran, presentasi interaktif, Kahoot, dan Wordwall. Media digital mampu meningkatkan motivasi belajar, keaktifan siswa, serta membantu pemahaman materi PPKn yang bersifat abstrak. Kendala yang ditemukan meliputi keterbatasan jaringan internet, perangkat belajar, dan literasi digital guru. Secara keseluruhan, penggunaan media digital berkontribusi positif dalam meningkatkan kualitas pembelajaran PPKn di sekolah dasar dan perlu didukung melalui penyediaan fasilitas serta peningkatan kompetensi guru secara berkelanjutan.

Australia was one of the first countries to ratify the United Nations Convention on the Rights of Persons with Disabilities, with its commitment to inclusive education. However, policy and practice shifts in the last decade have seen an increase in the provision of services on the basis of diagnosis, and a fragmentation of the disability service system. The aim of this paper is to examine the unintended consequences of a major policy reform in Australia, the National Disability Insurance Scheme (NDIS) and its implications for the inclusion of young children with disability in education and healthcare. A review of current research and grey literature identifies key structural and operational factors contributing to a shift away from inclusive practices and supports in early childhood education and care and early childhood intervention services. The marketization of disability services and individual budgets through the NDIS have led to an influx of providers with limited understanding, skills, and expertise in children’s inclusion. This shift, driven by consumer choice rather than coordinated service delivery, has created unintended barriers to the developmental and participation outcomes of young children with disability. These issues are discussed in the context of policy changes across the past decade to understand equity, universality, marketization, workforce development, and implementation of services for Australian children with developmental concerns, delay, or disability.

Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran Problem Based Learning (PBL) berbantuan e-modul terhadap keterampilan pemecahan masalah peserta didik. Penelitian menggunakan metode quasi eksperimen dengan desain pretest-posttest control group. Sampel penelitian terdiri dari dua kelas, yaitu kelas eksperimen yang menggunakan PBL berbantuan e-modul dan kelas kontrol yang menggunakan metode konvensional. Instrumen penelitian berupa tes keterampilan pemecahan masalah. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan antara kelompok eksperimen dan kontrol dengan peningkatan yang lebih tinggi pada kelompok eksperimen. Temuan ini menunjukkan bahwa penerapan PBL berbantuan e-modul efektif dalam mengembangkan keterampilan pemecahan masalah peserta didik.

The financial sector is one area that is greatly influenced by the development of information technology. Both in administrative processes in financial institutions such as the Bhakti Karya savings and loan cooperative and non-formal training in the form of training outside financial institutions. Almost all financial institutions, companies, government agencies, financial institutions and others have switched to using electronic-based applications. The aim is to be able to process data easily and quickly. The Microsoft Excel training given to Ksp Karya Bhakti members/employees by the Community Service Team went smoothly. The institution welcomed this training activity because members/employees often feel overwhelmed when it is the end of the month to prepare the institution's financial reports. Especially members/employees in the reporting section who are still relatively new to using Microsoft Excel software in making institutional financial reports, so far making calculation reports has been done manually by writing in books and using a calculator.

Perkembangan dunia kerja tidak terlepas dari peran teknologi yang sangat besar dalam menunjang kinerja seorang pegawai atau karyawan, salah satu contohnya adalah penggunaan sistem informasi. Pada tahun 2019 kemenag RI meluncurkan sebuah aplikasi yang bernama Sistem Informasi dan Administrasi Guru Agama (SIAGA) sebagai penunjang kinerja para pegawai dan guru agama. Meskipun begitu para guru agama masih membutuhkan pendampingan dalam pengoperasian aplikasi SIAGA. Tujuan pendampingan yaitu untuk mengurangi dan memudahkan para guru yang membutuhkan pendampingan. Metode yang digunakan pada pengabdian kali ini yaitu metode penyampaian materi dimana pemateri menyampaikan apa saja langkah-langkah yang harus dilalui oleh guru untuk mengoperasikan aplikasi SIAGA, praktikum dimana para peserta pelatihan memperaktikkan apa saja yang sudah di jelaskan oleh pemateri dan tetap di bimbimbing pada saat mempraktikkan, diskusi dan Tanya jawab dimana peserta menanyakan apa saja yang asih dibingungkan dan apa saja yang belum di mengerti dalam mengoperasikan aplikasi SIAGA. Hasil dari pengabdian ini menunjukkan bahwa 80% guru yang mengikuti pelatihan dapat di nyatakan bisa untuk mengoperasikan aplikasi SIAGA dengan demikian hasil dari pengabdian ini telah berhasil dalam membimbing guru agama islam.