The purpose of this study is to look at the positive and negative impacts of technological tools and media on student learning development, especially Islamic Education learning at MAN 1 Jombang. This study uses a qualitative-descriptive analytic research approach. And the design of this research is phenomenology, where this research looks at the phenomena that are rampant to students in using technological tools so that the paradigm arises "Children (students) cannot be separated from technology" The data collection techniques in this study are interviews and direct observation. The locus of this research at MAN 1 Jombang, where the frame of this research is the positive and negative impacts of using technological tools, which in fact in the madrasah environment are used as learning media. digital technology that can provide convenience in the implementation of a lesson, can also have a negative impact in changing the social culture of students if not controlled and limited. Therefore, teachers in madrasah also have an important role as learning facilitators, controlling and limiting students in using technology. So, the roadmap of this research is to analyze the negative and positive impacts of the use of technological tools on the development of students PAI learning at MAN 1 Jombang.

The importance of character for humans is because it guides humans to good behavior and avoids bad behavior. Apart from that, character can regulate and direct humans towards their nature, namely worshiping and obeying God Almighty. Thus, good character can save people from thoughts and actions that can have a negative impact on themselves and other people. This research uses a quantitative descriptive method, because this research will describe the current situation systematically and factually with the aim of analyzing data by describing or illustrating the data that has been collected as a solution to the research problem. Character can save people from thoughts and actions that can have a negative impact on themselves and other people Polytechnic students have implemented moral values well. as many as 90.9% of students understand moral concepts in the campus environment. 90% of students have implemented tolerance as an implementation of religious moderation. Students also believe that tolerance is an implementation in defending the country. Then as many as 63% of students agreed that moral values have a big influence on defending the country. So without moral values it will be difficult to implement religious moderation and defend the country.

Village development can be achieved through community empowerment aimed at improving the welfare of its residents. This goal can be pursued through the Village-Owned Enterprises (BUMDes) as a driver of the village communitss economy. Communication plays a crucial part in the process of implementing BUMDes programs. This is related to the planning, organizing, and managing of activities within BUMDes. Internal communication within BUMDes is important to create good coordination and orderliness within the organization. Therefore, this study seeks to explain the internal communication of BUMDes Gandatapa in running its programs. The research approach used is qualitative with descriptive qualitative methods. Data collection techniques include in-depth interviews, focus group discussions (FGD), and documentation. The research location is in Gandatapa Village, Sumbang, Banyumas, Central Java, Indonesia, with the research subjects being the core management and business unit management of BUMDes Gandatapa. This study shows that the group dynamics of BUMDes Ganda Kusuma can be said to be not fully active yet due to several internal issues. The internal communication within the Water Unit has shown good interaction between the administrators, good unit management, and appropriate problem-solving. Through the explanation above, it can be understood that organizational communication and the knowledge of the administrators about BUMDes are important to building a better BUMDes Ganda Kusuma.

This paper contextualises a review of literary and legal postulations, including theorems of taxation, the rationale behind its imposition, the conceptual meaning of taxation and revenue, sources of revenue, meaning and conceptualisation of the scope of taxation, an overview of tax administration in Nigeria and forms of taxation in Nigeria. It takes cognisance of the unshakable position of taxation as a panacea for raising the much-needed funds for meeting governments unending obligations to its citizens. This paper takes a cursory look at the different shades of opinions of legal scholars on the theme of taxation and conducts an expose on the review of the types of taxes chargeable under the Nigerian legal system including the recently introduced hydrocarbon taxes as prescribed by the Petroleum Industry Act 2021. This paper sought to assess and review the limits of opinions and theories of taxation as revenue generation strategic policy in modern day Nigeria and it found that opinions are divided on the effective use of taxes as fund-generating springboard of government and that the various theories of taxation are all at amity regarding the fact that taxes are levied to be paid, not a duty to be avoided or a chore to be loved, it is a mandatory payment, irrespective of the many disincentives for its payment by Nigerian tax payers. It concludes by stating that a government with an efficacious tax policy will have sufficient revenue to meet its obligations and engender tremendous development in its territory and prescribes the need for justiciability of tax payers rights to ensue accountability on the side of the government, a systemic harmonization and corroboration from tax authorities and government delegates, in order to achieve an effective tax administration to enhance positive tax compliance.

This article aims to explain the acceptance of the use of financial technology based on the perspective of developing countries. The ease of obtaining financial services has an impact on the development of financial services business from traditional to financial technology based. The development of financial technology has changed the way and attitude of the public in conducting financial transactions. However, the potential benefits of technology-based financial services have not been fully adopted simultaneously, especially in developing countries. This is due to several conditions both related to demographics and socio-culture which result in different perspectives on financial technology. 31 papers were found to be pertinent to the study topic “explain the role and challenges in the adoption of financial technology in developing countries” after 215 asticles had been chosen.

Plant extracts are applicable over the other biological sources due to the availability and ability to act as stabilizing agent during the green nanoparticle synthesise. The present study evaluates the possibility of synthesising silver nanoparticles (SNPs) using plant leaf extracts of invasive weed Mimosa diplotricha. Biological and physical properties of synthesising Silver NPs were also evaluated using the UV-Vis spectroscopy (UV-Vis) and Scanning Electron Microscopy (SEM). To determine the best volume ratio of leaf extract, salt and temperature condition, an experiment was carried out 1:1 and 1:9 (V/V) ratios reacted with (2 mM) of Silver Nitrate under room temperature and 60-80 0C temperature condition. The colour-change conformed formation of Silver NPs. The broad peak obtained at 420-460 nm with UV–Vis surface plasmon resonance studies confirmed that the synthesised nanoparticles were Silver NPs. SEM microscopic studies revealed that spherical shape nanoparticles were formed with the average sizes 28.20 nm. This study shows that M. diplotricha mediated SNPs production is dependent on the concentration, incubation time and temperature of the reaction mixture. The best ratio of plant extract and AgNO3 is 1:1 to optimize the production of SNPs. The temperature range 60-80oC promotes higher SNPs production comparative to the room temperature. Green synthesised SNPs are poly-dispersed without forming agglomeration. Based on the observations, it is possible to conclude that M. diplotricha leaf extract is an effective source for SNPs production. This study is useful to optimize protocols for biological synthesis of SNPs using other plants.

The agreement establishing the African Continental Free Trade Area (AfCFTA) was launched in 2018. A commendable level of commitment has been demonstrated by member states since signing the agreement. Women and youths occupy a critical place in the political economy of Africa, and the success of many continental initiatives such as the AfCFTA agreement is expected to be dependent on the extent to which the youths are mainstreamed in the financial-economic inclusion initiatives. This is largely because Africa is a youthful continent, with women and youth constituting over 60% and 50% respectively of the continents population. The current level of inclusion of women and youths in existing AfCFTA programmes does not reflect the expected contribution of this class of population. The main implication of these population classes is the potential job creation challenges on the continent, especially as the labour force is projected to reach about one billion by 2030. This paper, therefore, examined the challenges, opportunities and how women and youth involvement in the process could lead to their financial-economic inclusion and independence in Africa with a focus on the Sub-Saharan region leveraging on the AfCFTA programmes. The study is descriptive in nature. Available secondary data from reports issued by AU, AfCFTA and World Bank was extensively used for the study. A simple percentage method was used for analysing the secondary data in order to show the trend and status of financial inclusion. The findings of the study reflect on ways to improve regional and continental integration frameworks from youth and gender perspectives.

In this study, Cognitive Semantics Analysis and Qualitative Method are employed to provide an in-depth investigation into the educational value of Indonesian proverbs. The study aims to scrutinize the linguistic and cognitive mechanisms underlying these sayings, which have been used for generations to transmit cultural knowledge and wisdom. Through rigorous qualitative analysis, the study uncovers the context-specific meanings encapsulated within these proverbs, highlighting the cultural, social, and cognitive dimensions that make them a valuable source of traditional wisdom. The main objective of this study is to provide a comprehensive understanding of the Indonesian language and culture by exploring the educational potential of proverbs. The findings show that (1) applying CSA to Indonesian proverbs has revealed that these linguistic expressions are complex interplays of metaphoric and metonymic mappings to represent the pedagogical propositions and (2) Indonesian proverbs have been found to contain intricate nuances, cultural contexts, and societal values concerning the pedagogical propositions. The findings of this study can also serve as a valuable resource for educators and curriculum developers, who can integrate these proverbs into their teaching materials to maximize their academic potential for future generations. By incorporating sayings into educational curricula, students can gain a deeper understanding of cultural values and beliefs, as well as improve their linguistic and cognitive abilities. Overall, this study contributes to the growing body of knowledge on the educational value of proverbs, particularly in the Indonesian context. The study findings can be used to enhance the teaching and learning of the Indonesian language and culture and can serve as a basis for future study on the topic.

Education for children is the universal right where the nation, community, school and parents have the major responsibilities and play the crucial roles. Among all, parents are the most responsible and play the vital roles for their childrens education. Hence, focusing on the foremost roles of the parents, the study was conducted to find out the parental roles for their childrens educational activities. The study was carried out at Laboratory Higher Secondary School, Kirtipur, Kathmandu, Nepal with cross sectional descriptive research design. Data were collected from 45 parents of students of grades 7, 8 and 9 by using self-administered questionnaire. Parents from Brahmin, Janajati ethnicity of =35 years with higher secondary level education, housewives, permanent job holders and from single families were found to be the most involved in childrens education. The parents had managed their time at home for their childrens study. They facilitated childrens study at home by helping in difficult homework, doing family interaction regarding childrens study, providing facilities as children needed, fixing schedule for study, finding out weaknesses, counsel and then help them accordingly, clarifying theory and practical and provide general knowledge. They also had created favorable learning environment for children by maintaining sound home environment, managing separate rooms for study, providing physical facilities, behaving friendly with children, doing family discussion on general knowledge and avoiding pressure only on bookish knowledge. The parents had also involved at school for their childrens education by visiting school, interacting with principal, class coordinators, subject teachers and their childrens friends, communicating periodically by doing face to face meeting or phone calls. The parents have found that their visit to school have motivated their children for study, have got moral support and confidence in study, have chance to find out weakness in their childrens study and to improve on time and become well-disciplined. Additionally, the parents had adopted numerous strategies to motivate their children to study well. It is concluded that the parents were playing multi dynamic roles as helper, guide, teacher, supporter, facilitator, motivator, manager, advisor, investor, communicator, counselor, consoler and evaluator at home and school with different ways and various strategies. Such findings can be implicated for good parenting education, include on school curriculum, development of harmonious society and conduct further research on such related issues.

Increasing the beef cattle population and its productivity can be done by optimizing the implementation of Artificial Insemination (AI) technology. This research aims to determine the achievement of Artificial Insemination performances in Bali Province, using reported data of the Sikomandan program implementation from each district to the Department of Agriculture and Food Security Service in Bali Province. The report obtained was taken from Insikhnas including data on AI targets, AI realization, NRR (PKB), CR (pregnancy), and CvR (births) from 2019 to 2022. The parameters observed were the percentage achievement of AI realization from the set target, the percentage of PKB, pregnancy, and births from AI realization in all districts and cities in Bali Province. The calculation results of all these parameters were then analyzed descriptive qualitatively. The results of this research show that the achievement of AI realization in Bali Province was very good with an average achievement of above 100%, namely ranging from 87.5% to 151.11%. The NRR value shown by the number of successful PKBs carried out from 2019 to 2022 was namely 78.32%, 63.35%, 71.29%, and 16.2% while the CR was 57.28%, 35.48%, 34.55%, and 55.89 respectively. The AI indicator that determines the increasing population was the number of calves that harvested successfully (CvR) was 49.55% (2019), 69.10% (2020), 34.55% (2021), and 55.89% (2022).