- Research Article
- 10.21070/acopen.11.2026.13872
- Mar 14, 2026
- Academia Open
- Akhmad Mulyadi + 1 more
General Background: Village-Owned Enterprises (BUMDes) function as strategic institutions supporting rural economic independence through accountable business management, where reliable financial administration is essential for transparency and decision-making. Specific Background: Within accounting systems, the general ledger serves as the central record of financial transactions prior to the preparation of formal financial statements, making it a critical component of financial reporting administration. Knowledge Gap: Despite its widespread adoption, the implementation of general ledger–based financial reporting systems in BUMDes contexts still presents operational challenges and has not been sufficiently examined through qualitative evaluation at the institutional level. Aims: This study evaluates the general ledger–based financial reporting administration system implemented at BUMDes Arjuna Lestari in Jatiarjo Village, Prigen District, Pasuruan Regency. Results: Using a descriptive qualitative approach with interviews, observation, and documentation studies, the findings indicate that the system supports structured recording of financial transactions and improves traceability of financial data. However, several constraints remain, including limited human resources, continued reliance on manual recording practices, and standard operating procedures that are not yet fully optimized. Novelty: The study provides an in-depth qualitative examination of operational practices and constraints within a village-level financial administration system utilizing a general ledger framework. Implications: The findings suggest the need for capacity development among BUMDes managers, standardized accounting procedures, and the adoption of simple digital financial applications to strengthen the quality and reliability of financial reporting. Highlights: Structured transaction documentation and improved data traceability were observed in organizational accounting practices. Operational constraints include limited managerial capacity, manual bookkeeping practices, and incomplete procedural standards. Strengthening managerial skills and adopting simple digital accounting tools are recommended for better reporting quality. Keywords: BUMDes, Financial Administration System, Financial Reporting, General Ledger, Descriptive Qualitative
- Research Article
- 10.21070/acopen.11.2026.13893
- Mar 14, 2026
- Academia Open
- Hiba Fouad Tawfeeq Wali + 2 more
General Background: Polymer materials have become essential components in modern technology due to their lightweight structure, chemical stability, and adaptable physical characteristics. Specific Background: Advances in polymer science have enabled the modification of molecular structures and the integration of nanoparticles, allowing polymers to perform functions beyond traditional insulating and structural roles. Knowledge Gap: Despite extensive use in industrial and technological fields, a comprehensive conceptual synthesis linking polymer structure, classification, properties, and emerging nanotechnology applications remains necessary to clarify their functional relationships. Aims: This study analyzes the fundamental principles of polymer science, including structural composition, polymerization mechanisms, classifications, and key physical and chemical properties, while highlighting emerging nanopolymer applications. Results: The analysis demonstrates that polymer performance is strongly related to molecular structure, degree of polymerization, and intermolecular interactions. The integration of metal and oxide nanoparticles within polymer matrices introduces additional optical, electrical, and catalytic functionalities. Novelty: The work provides an integrated conceptual overview connecting classical polymer theory with modern nanocomposite developments in materials science. Implications: Understanding the structure–property relationship of polymers supports the development of advanced materials for applications in electronics, renewable energy systems, biosensors, and biomedical technologies, while also emphasizing the importance of sustainable polymer research. Keywords: Polymer Science, Nanopolymer Materials, Polymer Structure, Polymer Nanocomposites, Materials Engineering Key Findings Highlights Polymer molecular structure determines mechanical, thermal, and electrical material behavior. Nanoparticle integration introduces new optical and electronic functionalities in polymer systems. Polymer nanocomposites support emerging technologies in energy systems, sensing devices, and biomedical materials.
- Research Article
- 10.21070/acopen.11.2026.13442
- Mar 13, 2026
- Academia Open
- Ananda Mahaputra Iskandar + 1 more
General Background: Problem-solving skills represent a central competency in 21st-century science education, yet Newton’s Laws are often perceived as abstract concepts that are difficult for junior high school students to understand. Specific Background: Digital learning media such as Electronic Student Worksheets (E-LKPD) integrated with local wisdom and supported by deep learning approaches have been increasingly developed to contextualize physics concepts and connect them with students’ cultural experiences. Knowledge Gap: Although numerous studies have explored the development and implementation of E-LKPD integrated with local wisdom and deep learning approaches in Newton’s Laws instruction, a systematic synthesis of research trends, characteristics, and reported findings within this field has not been comprehensively mapped. Aims: This study aims to analyze publication trends, identify research characteristics, and synthesize findings regarding E-LKPD integrated with local wisdom using deep learning approaches for improving junior high school students’ problem-solving skills in Newton’s Laws during the 2021–2025 period. Results: Using a Systematic Literature Review with the PRISMA protocol, twenty selected journal articles from Google Scholar, SINTA, and DOAJ databases were analyzed. The findings reveal an increasing research trend between 2023 and 2025, with dominant research designs including research and development and quasi-experimental studies. Local wisdom contexts range from traditional games, maritime and agricultural activities, cultural arts, architecture, and community practices, while deep learning approaches commonly involve Problem-Based Learning and Project-Based Learning. Novelty: This review provides an integrated synthesis of research patterns and learning design characteristics connecting E-LKPD, local wisdom, and deep learning in Newton’s Laws instruction. Implications: The findings offer guidance for educators and instructional media developers in designing contextual digital learning media that connect physics concepts with cultural contexts to support students’ problem-solving development. Highlights • Publication growth between 2021 and 2025 indicates increasing research attention in contextual physics learning.• Cultural contexts including traditional activities, arts, and community practices provide authentic scenarios for conceptual analysis.• Deep learning models such as PBL and PjBL frequently appear in digital worksheet design for mechanics topics. Keywords E-LKPD; Local Wisdom; Deep Learning; Newton’s Laws; Problem Solving Skills
- Research Article
- 10.21070/acopen.11.2026.13441
- Mar 13, 2026
- Academia Open
- Rutialianisa Rutialianisa + 1 more
General Background: Science learning frequently involves abstract concepts that are difficult for students to understand through text-based explanations alone, creating a need for multimodal instructional media that combine visual representation, narrative, and interactivity. Specific Background: Two accessible forms of multimodal media widely used in science education are science comics and the Educaplay quiz platform, both designed to support conceptual understanding and interactive engagement in classroom learning. Knowledge Gap: Despite increasing publications on multimodal learning tools, previous studies largely examine individual media within limited contexts and rarely provide a systematic overview of research trends and synthesized findings related specifically to science comics and Educaplay in science education. Aims: This study analyzes publication trends and synthesizes research findings on the use of science comics and Educaplay in relation to students’ cognitive learning outcomes in science learning during the 2021–2025 period. Results: Using a Systematic Literature Review following PRISMA 2020 guidelines, 22 eligible articles were selected from 385 identified studies. The synthesis shows consistent positive learning gains associated with both media, with an average effect size of 0.69. Science comics support visualization of abstract scientific concepts and promote emotional engagement through narrative representation, while Educaplay provides interactive quiz-based activities and immediate feedback that strengthen student participation and conceptual retention. Research trends reveal a transition from media validation studies toward classroom implementation and multimodal integration. Novelty: This review provides a consolidated analysis of research developments and learning outcomes related to science comics and Educaplay within science education literature from 2021–2025. Implications: The findings suggest that integrating narrative-based visualization and interactive quiz platforms may support multimodal science learning, while future studies are encouraged to explore longitudinal evaluation and adaptive media development. Highlights • Science comics facilitate visualization of abstract scientific concepts and narrative-based learning engagement.• Educaplay quizzes provide interactive activities with rapid feedback supporting conceptual retention.• Research progression shows a shift from media validation studies toward multimodal classroom integration. Keywords Multimodal Media; Science Comics; Educaplay Platform; Cognitive Learning Outcomes; Science Education
- Research Article
- 10.21070/acopen.11.2026.13337
- Mar 13, 2026
- Academia Open
- Risna Purwanti + 4 more
General Background: Continuing professional development is essential for strengthening teacher competence and sustaining educational quality in early childhood education. Specific Background: In Aceh Tamiang District, many kindergarten teachers still face limitations in early childhood learning methods, training access, and relevant professional development opportunities. Knowledge Gap: Empirical research remains limited on how a school-based training model is implemented for continuing professional development among kindergarten teachers in this local context. Aims: This study aimed to analyze the implementation of a school-based training model for the continuing professional development of kindergarten teachers in Aceh Tamiang District. Results: Using a qualitative case study involving 26 teachers, with data collected through observation, interviews, documentation, and focus group discussion, the study found that implementation was carried out systematically through planning, implementation, and evaluation stages. The process was supported by school-based management, teacher discipline, democratic principal leadership, educator commitment, professionalism, and adequate facilities. The study also identified obstacles, including limited understanding of school-based management among some education personnel, external policy intervention in school decision-making, limited mastery of teaching materials and teaching techniques, and uneven participation in evaluation meetings. Novelty: The study specifically examines school-based training and continuing professional development for kindergarten teachers in Aceh Tamiang by emphasizing local conditions, actual teacher needs, and institutional support. Implications: The findings indicate that school-based training can serve as a contextual and sustainable strategy for teacher professionalism when supported by participatory leadership, adequate resources, and stronger teacher capacity in learning management Highlights • Systematic stages covered program design, execution, and review.• Democratic leadership, staff discipline, and educator commitment sustained implementation.• Constraints involved managerial understanding, external policy pressure, teaching mastery, and meeting participation. KeywordsSchool Based Training; Continuing Professional Development; Kindergarten Teachers; School Based Management; Early Childhood Education
- Research Article
- 10.21070/acopen.11.2026.13769
- Mar 13, 2026
- Academia Open
- Izmi Lutfiah + 2 more
General Background: Islamic Religious Education requires learning approaches that support not only cognitive attainment but also the affective domain and character formation. Specific Background: At SMP Muhammadiyah 56 Binjai, Grade VII Islamic Religious Education learning was still largely teacher centered, theoretical, and minimally dialogic, so students had limited opportunities to reflect on and internalize Islamic values in daily life. Knowledge Gap: Existing learning practices had not optimally facilitated value clarification, moral reflection, and conscious decision making, while students’ Islamic character awareness remained low. Aims: This study aimed to develop a multimedia based Value Clarification Technique model for Islamic Religious Education and examine its feasibility, practicality, and outcomes in fostering students’ Islamic character awareness. Results: Using Research and Development with the ADDIE model, the study involved 18 Grade VII students, an Islamic Religious Education teacher, and school stakeholders. The developed product obtained very high material validity (98%) and design validity (97%), while practicality reached an average of 95.2%. Learning outcomes also improved, with the mean score increasing from 54 on the pretest to 80 on the posttest, an N-Gain of 0.534 in the moderate category, and mastery rising from 11% to 83%. Novelty: The study offers an integrative Value Clarification Technique model supported by interactive video and reflective value discussion specifically designed for Islamic Religious Education. Implications: This model provides a structured and contextual alternative for strengthening Islamic character awareness and the affective dimension of learning in junior secondary Islamic Religious Education. Highlights• Developed a multimedia-supported Value Clarification Technique model through the ADDIE stages for Grade VII Islamic Religious Education.• Achieved very high feasibility and usability, with 98% material validity, 97% design validity, and 95.2% practicality.• Recorded learning progress from a mean pretest score of 54 to 80, with N-Gain 0.534 and mastery rising from 11% to 83%. KeywordsValue Clarification Technique; Islamic Religious Education; Islamic Character Awareness; Multimedia Learning; Affective Domain
- Research Article
- 10.21070/acopen.11.2026.13829
- Mar 13, 2026
- Academia Open
- Kefaia Ghazi Saeed Al-Saad + 1 more
General Background The integration of nanotechnology into agriculture has introduced new fertilization strategies aimed at improving nutrient availability and crop productivity. Specific Background Ornamental bulbous plants such as Iris pseudacorus L. require balanced macro- and micro-nutrient supply to support flowering performance and bulb development. Knowledge Gap Despite increasing attention to nanofertilizers in horticulture, limited experimental information is available regarding the response of yellow iris to foliar applications of macro- and micronutrient nano-fertilizers at different concentrations. Aims This study evaluated the response of yellow iris to foliar spraying of nano-fertilizer containing macro- and micro-nutrients at concentrations of 0, 1, 2, 3, and 4 g L⁻¹ under a randomized complete block design with three replicates. Results The findings showed that nano-fertilizer treatments did not significantly change most vegetative growth traits. However, application at 4 g L⁻¹ accelerated flowering to 138 days and increased flower longevity to 15 days. The same treatment also produced higher bulb and bulblet formation with averages of 2.43 bulbs and 8.45 bulblets per plant, accompanied by increases in fresh bulb weight, bulblet weight, and bulb diameter. Novelty The study provides experimental evidence describing concentration-specific responses of yellow iris to foliar nano-fertilizer applications in relation to flowering behavior and bulb productivity. Implications These findings support the use of nano-fertilizer foliar spraying as a promising approach for improving reproductive performance and propagation capacity of ornamental iris cultivation. Keywords: Nano Fertilizer, Iris Pseudacorus, Foliar Application, Flowering Traits, Bulb Yield Key Findings Highlights Foliar nano-nutrient treatment accelerated flowering time in yellow iris plants Higher concentrations produced greater bulb and bulblet formation Flower longevity increased under optimized nano-fertilizer spraying
- Research Article
- 10.21070/acopen.11.2026.13297
- Mar 12, 2026
- Academia Open
- M Kholilur Rohman + 1 more
General Background: Teacher quality determines learning processes and educational development through pedagogical and professional competence. Specific Background: Academic supervision functions to monitor and guide teacher performance but often focuses mainly on administrative evaluation. Knowledge Gap: Supervision practices rarely integrate motivational theory as a structured basis for teacher evaluation and development. Aims: This study examines an academic supervision strategy based on Atkinson’s achievement motivation concept and curriculum evaluation domains. Results: The literature review shows that integrating the structure–process–product framework in supervision encourages intrinsic motivation, openness to feedback, reflective teaching, and innovative instructional practices while supporting systematic evaluation of planning, implementation, and learning outcomes. Novelty: The study proposes a supervision model combining achievement motivation theory with the structure–process–product evaluation framework. Implications: This approach offers an alternative strategy for sustainable teacher professional development and educational quality improvement. Highlights: Structure–process–product evaluation framework supports systematic review of instructional planning, classroom practice, and learning outcomes. Motivation-oriented guidance encourages openness to feedback, reflective teaching, and innovative instructional practice. Continuous mentoring with recognition and moderate challenges supports sustained educator development and learning quality improvement. Keywords: Academic Supervision, Pedagogical Competence, Professional Competence, Atkinson's Concept, Achievement Motivation.
- Research Article
- 10.21070/acopen.11.2026.13279
- Mar 12, 2026
- Academia Open
- Rika Maya Nur Wati + 2 more
General Background: The widespread use of social media platforms such as TikTok has introduced highly engaging short-video content that is frequently accessed by young children. Specific Background: Children aged five to six are in a developmental stage where learning occurs through observation and imitation of visual and auditory stimuli. Knowledge Gap: Previous studies mainly discuss the general presence of TikTok in children’s lives, while limited research explains the specific forms of movements and speech imitated by early childhood learners in school environments. Aims: This study aims to identify the TikTok content watched by children and describe imitation behavior in movements and speech among students at TK BA Aisyiyah Temon. Results: Using a descriptive qualitative case study involving 20 children aged 5–6 years, data from observations, interviews, and documentation show that 14 children demonstrated imitation behavior. Movements such as “kambing mbe,” “walking hap hap hap,” and “tor monitor ketua” were repeatedly performed, while speech imitation appeared through viral phrases spoken without understanding their meaning. Novelty: The study documents specific patterns of viral movement and speech imitation among early childhood learners in a classroom context. Implications: The findings indicate the importance of parental supervision, digital literacy guidance, and collaboration between families and schools in guiding children’s exposure to social media content. Highlights: Viral video gestures were frequently reproduced during play activities. Spoken phrases from online clips were repeated without understanding their meaning. Higher device exposure at home corresponded with stronger mimicry patterns in class. Keywords: Imitation Behavior, Early Childhood, Tiktok, Movement and Speech
- Research Article
- 10.21070/acopen.11.2026.13869
- Mar 11, 2026
- Academia Open
- Enayatullah Farhadi
General Background: The development of the media sector is often associated with legal frameworks that regulate freedom of expression, institutional oversight, and participation of private actors in communication industries. Specific Background: In Afghanistan, the media landscape experienced significant quantitative growth after 2001 following political and legal reforms that permitted private ownership and cooperation with international organizations. Knowledge Gap: Although this expansion has been widely acknowledged, limited scholarly analysis has systematically examined how specific legal instruments contributed to the emergence and growth of privately operated media outlets during the post-2001 period. Aims: This study investigates the role of media laws in the growth of private media in Afghanistan between 2001 and 2021. Results: Using qualitative analysis of legal documents and statistical data on media development, the study identifies the Constitution of Afghanistan, the Mass Media Law, and the Right to Access to Information Law, together with the establishment of regulatory institutions, as central elements supporting the establishment of private media organizations. During two decades, the sector expanded to more than 1,327 print outlets, 349 radio stations, and 203 private television channels. Novelty: The research provides an integrated examination of legal frameworks and sectoral expansion by combining legal analysis with statistical evidence on media proliferation. Implications: The findings suggest that coherent media legislation, supportive governance, and independent regulatory bodies are important policy considerations for sustaining pluralistic media systems and maintaining the development of privately operated media institutions in Afghanistan. Highlights:• Legal Reforms After 2001 Permitted Privately Operated Broadcasting and Publishing Activities.• Registration Data Indicate Rapid Proliferation of Print Outlets, Radio Stations, and Television Channels.• Constitutional Provisions and Information Access Legislation Structured the Regulatory Environment. Keywords: Afghanistan Media Law, Private Media Development, Mass Media Regulation, Access To Information Law, Media Sector Growth.