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31	Economics, Social and Early childhood Education	ABS-55
Digital Marketing Implementation to Improve the Business Performance of Sihobuk Peanut MSMEs in Sipoholon District North Tapanuli Regency Sabda Dian Nurani Siahaan, Lenti Susanna Saragih, Dede Ruslan Faculty of Economic, Universitas Negeri Medan Abstract Digitalization has become a crucial necessity in the development of MSMEs to enhance competitiveness and increase income. This study aims to implement a social media-based digital marketing for Sihobuk Peanut MSMEs in Sipoholon District, North Tapanuli Regency, and to measure its impact on business income. These MSMEs have experienced stagnant revenues due to their continued reliance on conventional marketing methods, particularly because most business owners are elderly and less familiar with technology. The research was conducted on five MSMEs using the ADDIE method (Analysis, Design, Development, Implementation, and Evaluation). The results show that after the implementation of the digital marketing, all MSMEs experienced an increase in business income. These findings demonstrate that digital marketing has a positive impact on the growth of local businesses. Therefore, digitalization should be continuously encouraged, especially through ongoing training for senior business owners to ensure they are not left behind in the digital transformation. Keywords: Social Media Marketing - Business Performance - Sihobuk Peanut - Sipoholon Share Link | Plain Format | Corresponding Author (Sabda Dian Nurani Siahaan)

32	Economics, Social and Early childhood Education	ABS-71
The Influence of Gender on History Students High-Order Thinking Skills (HOTS) in Historiography Coursesry Lukitaningsih Universitas Negeri Medan Abstract The importance of gender equality and enhancing the quality of history education, particularly in developing higher-order thinking skills (HOTS), forms the central focus of this research. By examining the differences in HOTS between male and female history students in the Historiography course, this study aims to provide valuable insights for improving teaching strategies. The findings are expected to inform interventions leading to more optimal and inclusive educational outcomes. This research investigates the influence of gender on the higher-order thinking skills (HOTS) of history students in the Historiography course. Employing a quantitative research method, this study involved 79 students (2023 cohort) from the History Education Department. Questionnaires and tests were used to measure the dependent variable: the HOTS of history students. Test scores and exam grades served as indicators of HOTS. Data analysis utilized the independent samples t-test to compare the average HOTS scores between male and female students. Both parametric and non-parametric statistical techniques were applied using SPSS. The results indicated a significant difference in HOTS based on gender in the Historiography course. Analysis of the questionnaires revealed differing response tendencies across gender indicators, although some indicators showed similar trends. The independent samples t-test yielded significance (p) values of 0.013 and 0.014, both less than 0.05, leading to the conclusion that the hypothesis of a difference in HOTS levels between male and female students in the Historiography course is supported. Keywords: Gender, HOTS, Historiography Share Link | Plain Format | Corresponding Author (Lukitaningsih Lukitaningsih)

33	Economics, Social and Early childhood Education	ABS-72
The Impact of Public Sector Accounting Course on Students^ Awareness of the Importance of Transparency and Accountability in Public Financial Management Putri Kemala Dewi Lubis (a), Revita Yuni (a), Khairani Alawiyah Matondang (b) a) Economics Education Study Programme, Faculty of Economics, Universitas Negeri Medan, Indonesia putrikemala[at]unimed.ac.id b) Economics Study Programme, Faculty of Economics, Universitas Negeri Medan, Indonesia Abstract This study aims to analyse the effect of Public Sector Accounting courses on students^ awareness of the importance of transparency and accountability in public financial management. This study uses a quantitative approach with the Partial Least Square Structural Equation Modeling (PLS-SEM) method processed through SmartPLS 4 software. The sample consists of Faculty of Economics students who have taken Public Sector Accounting courses. The results showed that the Public Sector Accounting course had a positive and significant effect on accountability in public financial management (&#946- = 0.532- p < 0.01) as well as on students^ awareness of the importance of transparency (&#946- = 0.899- p < 0.001). However, the direct effect between awareness of transparency and accountability in public financial management was not statistically significant (&#946- = 0.316- p = 0.073). In addition, the mediating effect of awareness of the importance of transparency in the relationship between course and accountability was found to be positive, but at a significance of &#946- = 0.284- p = 0.077. This finding indicates that the Public Sector Accounting course curriculum contributes significantly to shaping students^ perceptions and attitudes towards more transparent and accountable public financial governance. The recommendation from this study is the need to strengthen ethical values and transparency practices in the learning process in order to increase students^ awareness and accountability as future public financial managers. Keywords: Public sector accounting, transparency, accountability, student awareness, PLS-SEM Share Link | Plain Format | Corresponding Author (Putri Kemala Dewi Lubis, SE., M.Si., Ak., CA)

34	Economics, Social and Early childhood Education	ABS-87
Strategic Management of Sustainable Tourism Development in North Sumatra Province Through the Implementation of Attractions, Accessibility, Amenities, and Ancillary Servicesbmit Aurora Elise Putriku (a*), Dita Eka Pratiwi Sirait (b), Ellys Siregar (b), Muhammad Alhasymi Matondang (b) a,b) Faculty of Economics, Universitas Negeri Medan, Indonesia Abstract This study aims to analyse sustainable tourism development strategies in North Sumatra Province through a quantitative approach that employs the Smart-PLS method. The research model tests the direct and indirect effects of amenities, accessibility, and ancillary services on sustainable tourism development strategies, both directly and through the mediating role of tourist attractions. Data were gathered via a survey of 100 respondents from various locations across the province. The outer-model analysis shows that all indicators are valid and reliable, with loading factors exceeding 0.7 and composite reliability values above 0.7. The inner model reveals that amenities, accessibility, and ancillary services significantly influence tourism development strategies, whereas tourist attractions exert no significant direct effect. R-square values of 0.778 for tourism development strategy and 0.663 for tourist attractions indicate strong predictive power for the model. Indirect-effect analysis demonstrates that the exogenous variables contribute to strategy formulation through the mediation of tourist attractions, even though attractions are not statistically significant in shaping the strategy. These findings highlight the need to prioritise the improvement of amenities, the upgrading of accessibility infrastructure, and the strengthening of supporting services within sustainable tourism policies. Overall, the results provide an empirical foundation for local governments to design measured, locally grounded tourism development strategies that enhance destination competitiveness both nationally and internationally. Keywords: Smart-PLS- Development Strategy- Sustainable Tourism- North Sumatra Share Link | Plain Format | Corresponding Author (Aurora Elise Putriku)

35	Economics, Social and Early childhood Education	ABS-93
Model Exploration of Firm Value by means of Green Finance Disclosure in Companies List on Indonesia Stock Exchange Dita Eka Pertiwi Sirait(a*), Ainul Mardhiyah (b), Shintami Octavia (b) a) Faculty of economics, Universitas Negeri Medan Jalan Willem Iskandar Psr V, Medan 20221, Indonesia *ditaekapertiwi[at]unimed.ac.id b) Faculty of economics, Universitas Negeri Medan Jalan Willem Iskandar Psr V, Medan 20221, Indonesia Abstract The company^s goal is to increase its value. Companies with good performance typically also have good firm value. Various factors can cause fluctuations in firm value, one of which is the implementation of good corporate governance. Corporate governance must be adapted to current conditions, where companies consider not only internal factors but also their impact on the environment. Companies should now utilize green finance principles to reduce their environmental impact and support sustainable development. The issue of green finance has been widely discussed in the past five years. There are 27 energy sector companies listed on the Indonesia Stock Exchange that have routinely submitted sustainability reports as a tangible manifestation of their commitment to implementing sustainable corporate management practices. Governance can be seen from the implementation of a set of standards used by companies to assess environmental, social, and corporate governance performance, better known by the abbreviation ESG. This study aims to examine and analyze the effect of green finance disclosure on company value in Indonesia. Various previous studies have been conducted on this topic, but the results of these studies show that there is still an inconsistent research result between one study and another. It is hoped that this research can be integrated into teaching materials for related courses, such as: capital markets, financial management, introduction to management, and investment management. The results of this study indicate that the final model selected is the REM (Random Effect Model). Disclosure of environmental aspects (government) has a negative and significant effect on firm value, disclosure of governance aspects has a positive and significant effect on firm value, while disclosure of social and economic aspects does not have a significant effect on firm value. Keywords: Firm Value, ESG, ESG disclosure Share Link | Plain Format | Corresponding Author (Dita Eka Pertiwi Sirait)

36	Economics, Social and Early childhood Education	ABS-113
Digital Marketing Development for Aren Sugar MSME in Dalig Raya Village, Simalungun Regency Lenti Susanna Saragih (a*), Aurora Elise Putriku (b), Sabda Dian Nurani Siahaan (c), Jufri Darma (d) a*) Economic Faculty, Universitas Negeri Medan, Jl. William Iskandar Pasar V Medan Estate, Medan, Indonesia b) Economic Faculty, Universitas Negeri Medan c) Economic Faculty, Universitas Negeri Medan d) Economic Faculty, Universitas Negeri Medan Abstract The study aims to develop and implement digital marketing applications, such as social media, digital marketing content, e-commerce, and endorsements, and then measure their impact on MSME businesses^ income. This developmental research uses the 4D model, which includes four stages: define (initial research and analysis), design, develop (digital marketing development), and disseminate (implementation, evaluation, reporting, and follow-up plans). Initial analysis results show that online marketing growth is predicted to continue increasing until 2030, creating an opportunity for MSME players to maximize profits. Therefore, MSME must continually update and introduce products to effectively compete in digital marketing. Field research shows that aren palm is one of the superior agricultural commodities in the Pematang Raya area, particularly in Dalig Raya Village. The processed nira water produced in Dalig Raya Village includes palm sugar, brown sugar powder, and palm sugar paste. Palm sugar is traditionally marketed by selling to collectors, which tends to keep the price low for farmers. Palm sugar is still packaged in plastic bags or burlap, so the product^s identity is not well-known. Digital marketing of palm sugar products in Dalig Raya Village uses social media platforms such as FB and IG. Digital content includes videos and packaging designs. E-commerce uses Shopie accounts, and endorsements use content creators. The results of this study indicate that expert validation of the developed digital marketing content is feasible. Additionally, digital marketing users responded positively to the content presented, categorizing it as very interesting. The effectiveness of digital marketing for palm sugar products was measured by tracking sales through the developed platform for three consecutive months. The results showed that, during the three-month trial period, the number of palm sugar sales increased, impacting the income of palm sugar farmers in Dalig Raya. Keywords: Digital Marketing- Palm Sugar-MSME Share Link | Plain Format | Corresponding Author (Lenti Susanna Saragih)

37	Economics, Social and Early childhood Education	ABS-117
Economic and Financial Digitalization on the Financial Performance of MSMEs in the Post-COVID-19 Era (A Case Study in Sumatra and Java Islands) Lucky Satria Pratama (a*), Nasrullah Hidayat (b), Rossy Pratiwi Sihombing (b), Hartato Rianto (b), Shintami Oktavia (b) a,b) Faculty of Economics, Universitas Negeri Medan, Indonesia Abstract This study aims to analyze the impact of economic and financial digitalization on the financial performance of MSMEs, with a focus on provinces in Sumatra and Java Islands. A quantitative approach is employed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The research model tests the direct effects of input variables, output variables, and support variables on MSME financial performance. Data were obtained from secondary sources provided by relevant institutions. The results of the outer model analysis indicate that all indicators are valid and reliable, with loading factor values exceeding 0.7 and composite reliability values above 0.7. The inner model shows that the output variable has a significant influence on MSME financial performance, whereas the input and support variables do not demonstrate significant effects. The R-squared value of 0.712 for MSME financial performance indicates strong predictive capability of the model. These findings suggest the existence of a digital mismatch between the availability of resources and institutional support and the effective adoption of digital technology in MSME operations. The insignificance of the input and support variables implies that the presence of infrastructure and resources alone is not sufficient to drive digital transformation, unless accompanied by proper utilization and alignment with the specific needs of MSME actors. Low levels of digital literacy, unequal distribution of technology, and weak policy interventions at the local level are potential factors explaining this anomaly. Keywords: Economic Digitalization- MSME Financial Performance- Input and Support Variables- Digital Transformation- Digital Literacy Share Link | Plain Format | Corresponding Author (Lucky Satria Pratama)

38	Economics, Social and Early childhood Education	ABS-125
Disparities in Entrepreneurial Readiness: A Comparative Analysis of Study Programs and Gender Differences in Higher Education Saidun Hutasuhut (a*), Muhammad Bukhori Dalimunthe (b), Hasyim (c), Haryadi (d) a,b,c,d- State University of Medan * saidun[at]unimed.ac.id Abstract This study examines differences in entrepreneurial readiness among students of Entrepreneurship, Management, and Education study programmes and by gender. A total of 215 respondents were involved, comprising 62 students from the Entrepreneurship study programme, 65 Management students, and 88 Education students from the Faculty of Economics at the State University of Medan. The assumptions of normality and homogeneity were met. The research findings showed significant differences between groups. LSD further tests showed that Management students had significantly higher entrepreneurial readiness than Entrepreneurship and Education students. However, a more conservative Dunnett T3 test revealed that significant differences were only observed between Management and Education students. Meanwhile, based on gender, there is no difference in entrepreneurial readiness between study programmes. These findings suggest that the study programme background affects the level of entrepreneurial readiness, with Management students showing higher readiness. Keywords: Gender, Entrepreneurial Readiness, Study Program, Higher Education Share Link | Plain Format | Corresponding Author (Saidun Hutasuhut)

39	Economics, Social and Early childhood Education	ABS-135
A Narrative-Systematic Review of Financial Reporting Fraud in Islamic Banks: A Comparison of Shariah Compliance in Indonesia and Malaysia (2014-2024) Andri Zainal1, Pasca Dwi Putra1, Khairunnisa Harahap2, Tapi Rumondang Sari Siregar2, Roza Thohiri1 Universitas Negeri Medan Abstract This paper presents a narrative-systematic review of financial reporting fraud in Islamic banks, with a comparative analysis of Shariah compliance in Indonesia and Malaysia from 2014 to 2024. Despite the ethical and moral foundations of Islamic banking-rooted in principles such as the prohibition of riba (interest), gharar (uncertainty), and maysir (gambling)-cases of financial misreporting continue to emerge. The study synthesizes findings from reputable international journals, regulatory reports, and national case studies to identify patterns, contributing factors, and implications of fraudulent financial reporting within the Islamic banking sectors of both countries.The research highlights key differences and similarities in regulatory frameworks , Shariah governance structures , accounting standards , and internal control mechanisms that influence the likelihood of financial misconduct. Findings reveal that while Malaysia demonstrates more advanced institutional frameworks and greater alignment with international standards such as AAOIFI and IFRS, Indonesia faces structural challenges including limited independence of Shariah supervisory boards and inconsistent enforcement of disclosure requirements. The paper emphasizes the urgency of strengthening transparency , improving auditor capacity, and harmonizing accounting practices across Islamic financial institutions. It also underscores the importance of leveraging technology for real-time auditing and fraud detection. Ultimately, this review provides policy recommendations aimed at enhancing integrity and public trust in Islamic banking systems in Indonesia and Malaysia-two leading Muslim-majority economies shaping the global Islamic finance landscape. Keywords: Financial reporting fraud, Islamic banks, Shariah compliance, Indonesia, Malaysia, narrative-systematic review, Shariah governance, Islamic accounting standards Share Link | Plain Format | Corresponding Author (Andri Zainal)

40	Economics, Social and Early childhood Education	ABS-150
The Mechanism of Board of Commissioners and Managerial Ownership on Financial Performance with Mediation of Capital Structure in the Indonesia Stock Exchange Nasirwan (a*) Azizul Kholis (b), Muhamad Ridha Habibi Z (c) Department of Accounting, Faculty of Economic, Medan State University, Medan, Indonesia nasirwan[at]unimed.ac.id Abstract This study aims to analyze the effect of the board of commissioners mechanism and managerial ownership on financial performance with capital structure as a mediating variable. This study uses a quantitative approach with a research population consisting of 47 banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The sampling technique used purposive sampling with a total sample of 18 companies. The data analysis technique uses Structural Equation Modeling (SEM) with the help of the Smart PLS 3 application. The research findings indicate that, first, the board of commissioners has no direct effect on financial performance, but has a direct effect on capital structure. Second, managerial ownership has a direct effect on financial performance, but does not directly affect capital structure. Third, capital structure has a direct effect on the company^s financial performance. Regarding indirect effects, both the board of commissioners and managerial ownership do not affect financial performance through capital structure as a mediating variable. These findings suggest that managerial ownership plays a more dominant role in improving financial performance compared to the board of commissioners^ mechanism. Capital structure is also proven to be an important factor influencing financial performance, but it does not act as a mediator in the relationship between the board of commissioners^ mechanism and managerial ownership with financial performance. Keywords: Board of Commissioners, Managerial Ownership, Capital Structure, Financial Performance. Share Link | Plain Format | Corresponding Author (Nasirwan Nasirwan)

41	Economics, Social and Early childhood Education	ABS-154
The Role of Teachers in Stimulating Early Childhood Language Development Through Nature Learning Kamtini, Salsabila Hasiana Tanjung, Dwi Maya Novitri UNIMED Abstract Language skills need to be stimulated early on so that children are able to communicate well. This study aims to describe the role of teachers in stimulating early childhood language development through nature-based learning. The study used a quantitative descriptive correlational approach with a sample of 50 children aged 4-6 years and 4 PAUD teachers. Data were collected through observation, questionnaires, and documentation. Language indicators include the ability to name natural objects, tell stories, answer questions, use new vocabulary, speak clearly, and discuss. Indicators of the teacher^s role include planning, providing media, mentoring, giving open questions, communication motivation, and evaluation. Data were analyzed using descriptive statistics and simple correlations. The results are expected to be a reference for strengthening the role of teachers in nature learning to support children^s language development. Keywords: role of teacher, child language, nature learning Share Link | Plain Format | Corresponding Author (Kamtini Kamtini)

42	Economics, Social and Early childhood Education	ABS-159
THE EFFECT OF GOVERNMENT EXPENDITURE ON EDUCATION AND INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) ON THE QUALITY OF HUMAN RESOURCES REPRESENTED BY THE VALUE OF INDONESIA^S HUMAN DEVELOPMENT INDEX (HDI) Jarudo Damanik (a*), Indra Maipita (b), Fitrawati (b) Faculty of Economics, State University Of Medan Indonesia Abstract Government spending on education and information and communication technology (ICT) are two strategic expenditures in the national development plan. Both expenditure sectors have a considerable influence in the national fiscal allocation, so the benefits of this strategic expenditure are expected to have a significant impact on the quality of Indonesian people. This study aims to analyse the effect of government expenditure in the Education and Information and Communication Technology (ICT) sectors on the value of Indonesia^s human development index (HDI). The relationship between the influence of government expenditure on the two sectors is tested through 2 (two) stages, namely the effect of each government expenditure variable, then continued with simultaneous testing of both variables on the value of Indonesia^s Human Development Index (HDI). The data used in this study is quantitative time series data, with a period of 34 years of data observation from 1990 to 2023. The source of data for this research is from the Ministry of Finance of the Republic of Indonesia for data related to government spending, while for data on Indonesia^s Human Development Index (HDI) sourced from the Human Development Report published by the United Nations Development Programme (UNDP). The data analysis technique used in this study uses multiple linear regression with the Autoregressive Distributed Lag (ARDL) model. The results of the study found several scientific facts, where partially, government spending on the education sector has a significant influence on Indonesia^s HDI in the long term and short term. Government spending on the Information and Communication Technology (ICT) sector has a positive, but insignificant influence on Indonesia^s Human Development Index (HDI), both in the long term and short term. Meanwhile, simultaneously, the two spending sectors, namely government spending on education and Information and Communication Technology (ICT) have a positive and significant influence on the value of the Human Development Index in Indonesia Keywords: Fiscal Policy, Government Expenditure, Human Development Index (HDI), Education, Information and Communication Technology (ICT), ARDL Model Share Link | Plain Format | Corresponding Author (Jarudo Damanik)

43	Economics, Social and Early childhood Education	ABS-166
Analysis of the Impact of the Designation of 5 (Five) Indonesian Super Priority Tourism Destination Provinces on the Increase of Gross Regional Domestic Product Herna Uli Manalu (a*), Arwansyah (b), Muhammad Fitri Rahmadana (c) Master of Economic Science Study Program of Universitas Negeri Medan Abstract This study aims to determine: (1) the impact of the number of tourists on the tourism sector^s GRDP in Indonesia^s five super priority tourism destination provinces, (2) the impact of hotel occupancy rates on the tourism sector^s GRDP in Indonesia^s five super priority tourism destination provinces, (3) the impact of the number of tourist attractions on the tourism sector^s GRDP in Indonesia^s five super priority tourism destination provinces, (4) the impact of the number of tourists, hotel occupancy rates, and the number of tourist attractions on the tourism sector^s GRDP in Indonesia^s five super priority tourism destination provinces. This study uses a quantitative approach utilizing secondary data sourced from Indonesia^s Central Statistics Agency (BPS). The data used are panel data on the number of tourists, hotel occupancy rates, the number of tourist attractions, and the tourism sector^s GRDP in 5 super priority tourism destination provinces in Indonesia from 2019 to 2023 (5 years), namely North Sumatra, Central Java, West Nusa Tenggara, East Nusa Tenggara, and North Sulawesi. The data analysis technique in this study employs panel data regression using the Eviews 10 software application, with the selected best estimation model being the common effect model (CEM). The results of this study indicate that: (1) the number of tourists has a positive and significant effect on the tourism sector^s GRDP, (2) the number of tourist attractions has a positive and significant effect on the tourism sector^s GRDP, (3) the hotel occupancy rate has a positive and significant effect on the tourism sector^s GRDP, (4) the number of tourists, hotel occupancy rate, and the number of tourist attractions together have a significant effect on the tourism sector^s GRDP in the five super priority tourism destination provinces of Indonesia. Keywords: Number of Tourists, Hotel Occupancy Rate, Number of Tourist Attractions, GRDP Share Link | Plain Format | Corresponding Author (HERNA ULI MANALU)

44	Economics, Social and Early childhood Education	ABS-168
An Analysis of Monetary Policy and Geopolitical Instability in Controlling Inflation in Indonesia. Rosenta Febri Mutiara Sinaga Faculty of Economics, Medan State University, Jalan Willem Iskandar Pasar V Medan Estate, Indonesia, rosentaf[at]gmail.com Abstract This study aims to analyze the effects of money supply, interest rate, exchange rate, Gross Domestic Product (GDP), and geopolitical instability on inflation in Indonesia. The analysis employs a multiple linear regression model combined with the to capture both short-term and long-term relationships between variables. The data used spans from 1990 to 2023 and is obtained from secondary sources such as Bank Indonesia, the Central Bureau of Statistics (BPS), and Macromicro Data. The findings reveal that in the short run, only the interest rate and exchange rate have a statistically significant impact on inflation. In the long run, interest rate, money supply, and GDP are found to significantly influence inflation. The error correction term (ECT(-1)) is negative and significant at -1.09, indicating a very rapid adjustment-referred to as ^over-adjustment^-towards equilibrium in response to inflationary imbalances within one period. These results highlight the effectiveness of the ECM-EG method in designing economic policies based on time series data, allowing for evidence-based policymaking while minimizing the risk of planning and implementation errors. Keywords: Inflation, Monetary Policy, Money Supply, Interest Rate, Exchange Rate, Gross Domestic Product, Geopolitical Instability Share Link | Plain Format | Corresponding Author (Rosenta Sinaga)

45	Economics, Social and Early childhood Education	ABS-173
Exploration and Validation Of Teacher Competency Models In Creating An Inclusive Learning Environment Asiah, Mirza Irawan, Try Wahyu Purnomo, Fadinda Aisyah 1)Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 2)Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 3) Primary Teacher Education, Faculty Of Education, Universitas Negeri Medan 4) Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan Abstract Inclusive education in Indonesia faces a major challenge in ensuring that students with special needs (ABK) get equal learning rights. Although the number of ABK students in inclusive schools continues to increase, the lack of teacher competence is the main obstacle in creating an inclusive learning environment. Data shows that only 25% of teachers have participated in inclusive education training, so many teachers do not understand adaptive teaching strategies. As a result, ABK students often experience discrimination, low self-confidence, and difficulty interacting socially. Teacher competencies, including pedagogical, personality, social, and professional aspects, are essential in supporting inclusive education. Universities also have a strategic role in developing teacher competencies through training, research, and collaboration with schools. Therefore, a specific and relevant teacher competency model is needed to effectively support inclusive education, in order to create a just and equal society. This research aims to explore and validate teachers competence in creating an inclusive school environment through descriptive methods and Delphi approaches. This approach involves validation by inclusive education experts to reach agreement on the designed competency model. The Delphi method is used because it has proven to be effective in educational research, especially for curriculum planning and human resource management. The process includes a literature review, the development of a literature-based questionnaire, the recruitment of participants according to the criteria, the collection of data through several rounds of questionnaires, the analysis of responses, and the preparation of a final report after consensus is reached. This method ensures the validity of the resulting competency models to support inclusive education. Keywords: Exploration and Validation of Models, Teacher Competencies, Inclusive Learning Environments. Share Link | Plain Format | Corresponding Author (Asiah S.Pd., M.Pd)

46	Economics, Social and Early childhood Education	ABS-174
Development of an Introductory Module for Addiction Counseling Based on the Outcame Based Education (OBE) Curriculum Mirza Irawan (1), Miswanto (2), Erwita Ika Violina (3), Asiah (4), Fadinda Aisyah (5) 1) Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 2) Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 3)Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 4) Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan 5) Guidance and Counseling, Faculty Of Education, Universitas Negeri Medan Abstract Addictive substance abuse and other addictive behaviors have become a significant problem among students. However, ironically, many educational institutions are still minimal in providing special counseling services to deal with addiction. This is due to a lack of resources, training, and attention to the importance of prevention and treatment of addiction through counseling in the educational setting. Therefore, the FIP UNIMED Guidance and Counseling Study Program added the Addiction Counseling course as a new course in the last two years. It is said that this course is a new course, so the availability of teaching materials and modules is not yet available. This research aims to develop an introductory module for addiction counseling based on the Outcome Based Education (OBE) curriculum for students at the Faculty of Education, State University of Medan (FIP UNIMED). This module is designed to provide a comprehensive understanding of the concepts, types, and impacts of addiction, as well as effective counseling techniques in dealing with cases of addiction. The OBE approach emphasizes the achievement of specific and measurable learning outcomes, and focuses on a student-centered learning process. This research also highlights the lack of implementation of addiction counseling in educational institutions, even though the problem of addiction is increasingly urgent in the community. With this module, it is hoped that educational institutions can be more responsive to the needs of students who need addiction counseling services. This module is expected to improve the quality of guidance and counseling services, as well as reduce the negative impact of addiction in the community. In addition, this research has the potential to make a positive contribution to the development of the educational curriculum in Indonesia, as well as become an example for other educational institutions in developing teaching modules that are relevant to the needs of students and society. Keywords: Addiction Counseling- Outcame Base Education- Module Share Link | Plain Format | Corresponding Author (Mirza Irawan)

47	Economics, Social and Early childhood Education	ABS-182
The Role of Financial Literacy, Financial Inclusion, Digital Marketing Strategies, and Cashless Payment Usage in Improving The Financial Performance of MSMEs in Medan City Erny Luxy D Purba1, Khairunnisa Harahap2, La Ane3 1. Universitas Negeri Medan 2. Department of Accounting Education, Faculty of Economic Abstract Abstrak. The financial performance of MSMEs is a crucial indicator that reflects a business^s ability to survive and grow. However, many MSMEs in Medan City still face challenges in financial management and adapting to digital transformation. This study aims to analyze the influence of financial literacy, financial inclusion, digital marketing strategies, and the use of cashless payments on the financial performance of MSMEs. This research employs a quantitative approach with a descriptive-verificative research design. Primary data were collected through direct distribution of questionnaires to 300 MSME actors in Medan City using purposive sampling techniques. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that financial literacy and the use of cashless payments have a positive and significant influence on the financial performance of MSMEs. Conversely, financial inclusion and digital marketing strategies do not have a significant effect. These findings indicate that enhancing financial understanding and utilizing digital payment methods can directly improve MSME financial performance, while access to financial services and digital marketing strategies have not yet been optimally utilized. This study provides important implications for policymakers and business actors to place greater emphasis on financial education and the use of transactional technologies to further promote the growth of the MSME sector, as well as to improve competitiveness and business sustainability in facing the challenges of the digital economy. Keywords: Keywords: Financial Literacy, Financial Inclusion, Digital Marketing, Cashless Payment, MSME Financial Performance. Share Link | Plain Format | Corresponding Author (Erny Luxy D Purba)

48	Economics, Social and Early childhood Education	ABS-203
An Analysis of Gross Motor Test Utilization in Early Childhood Development Assessment in Public Kindergartens of Deli Serdang Regency Roni Sinaga (a*), Jan Bobby Nesra Barus (a), Rizki Ramadhani (a), Artha Mahindra Diputera (a) a. Universitas Negeri Medan, Jalan Willem Iskandar Pasar V, Medan Estate, Medan 20221, Indonesia *ronisinaga[at]unimed.ac.id Abstract Gross motor development plays a vital role in supporting children^s cognitive, socio-emotional, and communication growth. In public kindergartens across Deli Serdang Regency, gross motor assessments vary widely due to differences in instruments, criteria, and procedures, with most teachers using self-developed tools lacking standardized validity and reliability. This study aims to analyze the use of gross motor tests in early childhood development assessment to identify current practices, challenges, and provide recommendations for more standardized and effective evaluation tools. This study employed a descriptive qualitative approach involving teachers and principals from selected public kindergartens in Deli Serdang Regency, Indonesia. A purposive sampling technique was used to select participants from schools that conduct gross motor skill assessments. Data were collected through in-depth interviews, direct observations of test implementation, and document analysis of assessment records and guidelines. Thematic analysis was applied to identify patterns, variations, and challenges in the use of gross motor tests. The study found that gross motor assessments in public kindergartens across Deli Serdang Regency were conducted regularly with basic procedures in place, yet remained dominated by non-standardized, teacher-modified instruments. While most schools had written guidelines aligned with national indicators (STPPA), teachers^ understanding of validated tools such as TGMD-2, BOT-2, and MABC-2 was limited. Assessments were generally performed individually, following proper procedures, using available facilities, and allowing children multiple attempts, with high levels of enthusiasm and completion rates observed. Results were mostly used for follow-up learning activities, though integration into systematic planning was inconsistent. Key challenges included time constraints, limited infrastructure, and insufficient teacher training, highlighting the need for capacity building, adequate facilities, and adaptation of valid, reliable assessment tools. Keywords: Gross Motor- Early Childhood Assessment- Standardized Test- Public Kindergarten. Share Link | Plain Format | Corresponding Author (Roni Sinaga)

49	Education in Mathematics, science and Vocational	ABS-23
Developing an Innovative Curriculum through the Block System and Outcome-Based Education: A Thematic Approach to Higher Education Novita Indah Hasibuan(a), Danny Ajar Baskoro(b*), Nadia Amelia Elyana Poluan(c),Richna Handriyani(d) 124 Program Studi Pendidikan Bisnis,Universitas Negeri Medan, Indonesia *ajarbaskoro[at]unimed.ac.id 3Program Studi Pendidikan Administrasi Perkantoran,Universitas Negeri Medan, Indonesia Abstract This study explores the development of an innovative curriculum model that integrates the block system and Outcome-Based Education (OBE) through a thematic approach in higher education. Responding to the growing demand for more flexible, contextual, and competency-oriented learning, the research investigates how thematic block-based learning can enhance student engagement and align academic content with real-world competencies. Using qualitative methods-including literature reviews, in-depth interviews with educators and industry representatives, focus group discussions (FGDs), and curriculum document analysis-this preliminary study was conducted in the Business Education Department at Universitas Negeri Medan and the Commerce Education Department at Universitas Negeri Malang. The results reveal that the thematic-block structure allows for more focused and immersive learning experiences, facilitates interdisciplinary collaboration, and strengthens the link between academic goals and industry expectations. This research contributes to the discourse on curriculum transformation in higher education and offers practical insights for institutions seeking to implement competency-based and future-ready education models. Keywords: Thematic Curriculum,Block System ,Outcome-Based Education (OBE),Higher Education Innovation,Competency-Based Learning Share Link | Plain Format | Corresponding Author (Novita Indah Hasibuan)

50	Education in Mathematics, science and Vocational	ABS-27
Evaluating Scientific Literacy Through Competency Aspects of the PISA 2025 Framework: A Focus on Climate Change Widia Ningsih (a*), Dhea Ananda Putri, Aristo Hardinata a) Department of Biology, Universitas Negeri Medan, Medan, Indonesia *widianingsih89[at]unimed.ac.id Abstract Scientific literacy is a critical competency for preparing students to engage with real-world issues, especially global challenges such as climate change. The PISA 2025 framework redefines scientific literacy by emphasizing competency aspects, namely: explaining phenomena scientifically, evaluating and designing scientific inquiry, and interpreting data and evidence scientifically. This study aimed to evaluate students^ scientific literacy based on these competency aspects within the context of climate change. A quantitative descriptive approach was employed. Data were collected through a scientific literacy test aligned with PISA 2025 indicators, as well as questionnaires, interviews, and classroom observations. The average scientific literacy score was 68.82%, categorized as moderate. Students^ distribution across PISA proficiency levels was as follows: Level 1 (1.28%), Level 2 (7.69%), Level 3 (17.95%), Level 4 (34.62%), Level 5 (32.05%), and Level 6 (6.41%). Internal factors influencing scientific literacy, including motivation and self-efficacy, had an average score of 71.75%, while external factors such as learning environment and teacher support scored 71.07%, both in the moderate category. These findings indicate that although many students reached intermediate to high competency levels, the application of contextual, issue-based, and inquiry-oriented instructional strategies remains essential. Such approaches can further enhance students^ ability to apply scientific reasoning in understanding and addressing complex environmental issues like climate change Keywords: Scientific literacy- PISA 2025 framework- Competency aspects- Climate change- Factors of scientific literacy Share Link | Plain Format | Corresponding Author (Widia Ningsih)

51	Education in Mathematics, science and Vocational	ABS-38
Integrating Innovative Approaches for Enhanced Student Engagement in Science Molani Paulina Hasibuan, Widha Sunarno, Elfi Susanti Vh 1. Doctoral Program in Science Education, Universitas Sebelas Maret, Surakarta, Indonesia 2. Department of Physics Education, Universitas Sebelas Maret, Surakarta, Indonesia 3. Department of Chemistry Education, Universitas Sebelas Maret, Surakarta, Indonesia Abstract Science learning in junior high school settings necessitates active student participation, robust scientific attitudes, and well-developed creative thinking skills, aligning closely with contemporary educational paradigms. These competencies are vital for equipping students to address complex real-world challenges effectively and sustainably. Utilizing qualitative research methods, this investigation examined instructional practices at an international-curriculum junior high school in Surakarta, emphasizing student engagement and assessing the effectiveness of a predominant question-and-answer instructional strategy. Data were collected through classroom observations and open-ended interviews involving 33 students and one teacher, systematically analyzed using multi-cycle coding techniques. Analysis revealed predominant student passivity characterized notably by extensive passive listening (39.68%) and significant inactivity (27.78%). Teacher practices primarily involved traditional classroom management and basic explanatory methods, each accounting for 32.65% of observed interactions. Interviews indicated that students strongly favored instructional approaches integrating visual and contextual media, markedly improving their engagement, motivation, and interest. Although interactive, the existing instructional methodology was insufficiently stimulating, lacking adequately structured questioning techniques necessary for fostering enthusiastic participation and deep critical thinking. These findings underscore the pressing need for educators to implement visually enriched and innovative instructional strategies, explicitly designed to cultivate robust scientific attitudes and enhance students^ creative thinking skills, thereby addressing the evolving educational demands of modern academic contexts and better preparing students for future academic and professional endeavors. Keywords: science learning, creative thinking, teaching methods, classroom interaction, active learning Share Link | Plain Format | Corresponding Author (Molani Paulina Hasibuan)

52	Education in Mathematics, science and Vocational	ABS-41
Analyzing Numeracy of Middle School Students through the Lens of Cognitive Development Theory Dian Armanto (a*), Dhea Anisah Putri (b), Pittauli Ambarita (a), Edy Surya (a), Sri Lestari Manurung (a), Susiana (a), Yulita Molliq Rangkuti (a) (a) Mathematics Education, Faculty of Mathematics and Natural Sciences, Universitas Negeri Medan *dianarmanto[at]unimed.ac.id (b) Mathematics Education, Faculty of Teacher Training and Education, Universitas Sriwijaya Abstract This study aims to analyze the numeracy skills of middle school students with a multidimensional approach, including numeracy indicators and cognitive learning theories (Piaget, Bruner, and Vygotsky. Qualitative descriptive methods are used with data collection techniques such as numeracy tests, observations, interviews, and documentation. The results show that 24% of students are at the SPECIAL level (procedural understanding), 59% BASIC (literal understanding), 14% MODERATE (limited application), and 3% ADVANCED (partial reasoning). The analysis shows weaknesses in students^ reasoning skills, where most students can only complete the initial steps without drawing logical conclusions on non-routine problems. Dominant error patterns include incorrect arithmetic operations, misconceptions of integers, and inability to conclude. Analysis based on Piaget^s Theory shows that most students are transitioning from the concrete operational stage to the formal operational stage, which limits their ability to think abstractly. Within the framework of Bruner^s Theory, many students at the enactive and iconic stages have difficulty switching to symbolic representations needed for more complex problems. Based on Vygotsky^s theory, it is suggested that students in the Zone of Proximal Development (ZPD) require more intensive scaffolding and social interaction to help them overcome difficulties in solving more difficult numeracy problems. Keywords: Numeracy- Piaget- Bruner- Vygotsky- Cognitive Development Theory Share Link | Plain Format | Corresponding Author (Dian Armanto)

53	Education in Mathematics, science and Vocational	ABS-44
Design of Computer Programming Training Assessment System with Machine Learning Approach Amirhud Dalimunthe(a*), Sriadhi (a), Fahmy Syahputra(a) a) Departement of Information Technology and Computer Education, Faculty of Engineering, Universitas Negeri Medan *amirhud[at]unimed.ac.id Abstract The development of information technology has a significant impact on the field of training. One trend is the integration of Artificial Intelligence into aspects of computer programming training. Artificial Intelligence-based assessment systems have the ability to analyze data in real-time, provide adaptive feedback, and assess learning outcomes objectively and efficiently. The Machine Learning approach allows the system to learn training data patterns, such as task completion performance, completion time, and difficulty level. This study aims to design a computer programming training assessment system based on Artificial Intelligence with a Machine Learning approach. The designed system can identify the strengths and weaknesses of training participants. The methods used include task analysis with supervised learning algorithms and predictive models that provide real-time adaptive feedback. The design model uses Agile including Requirements, Design, Develop, Testing, and Deploy. System testing uses the ISO 25010 standard including functionality, usability, reliability, performance efficiency, and compatibility. Keywords: training assessment systems, computer programming, machine learning Share Link | Plain Format | Corresponding Author (Amirhud Dalimunthe)

54	Education in Mathematics, science and Vocational	ABS-63
Exploring Pre-service Elementary Teachers Readiness to Implement Holistic Assessment in Mathematics Learning Nurhudayah Manjani (a), Muhammad Takwin Machmud (a), Syahrial (a), Muhammad Ikhlas (a) (a) Faculty of Education, Medan State University Jl. Willem Iskandar Pasar V Medan Estate, Deli Serdang Regency, North Sumatra 20371 Abstract This study explores the readiness of pre-service elementary teachers to implement holistic assessment in mathematics learning. Holistic assessment includes cognitive, affective, and psychomotor domains, supported by the theory of multiple intelligences and authentic tasks. Using a descriptive survey method, data were collected through a 30-item Likert-scale questionnaire. Results indicate that while participants show positive perceptions of holistic assessment, their practical readiness-especially in evaluating non-cognitive domains-remains limited. The study highlights the need for better preparation through targeted training in teacher education programs. Keywords: holistic assessment, pre-service teachers, mathematics learning, multiple intelligences Share Link | Plain Format | Corresponding Author (Nurhudayah Manjani)

55	Education in Mathematics, science and Vocational	ABS-78
GIS-Based Spatial Mapping of Vocational Schools in Construction and Building Engineering Riansyah Putra (a*), Naufal Tinov (a*), Sutrisno (a), Wahyu Hutria (a), Mita Dwi Putri (a), Muh. Fisqi Dirga (a), AL Fatahillah (a), Benedikto Simanjuntak (a), Esan Elnatan Karo Sekali (a), Al-Qawi Addlu (a) a) Building Engineering Education Department, Faculty of Engineering, Medan State University, Indonesia Abstract This study aims to analyze the spatial distribution patterns of Vocational High Schools (SMKs) specializing in Construction and Building Engineering in North Sumatra Province using Geographic Information Systems (GIS). This quantitative research involved a sample of 43 vocational schools distributed across various regions. The expertise programs offered in North Sumatra include: (1) Construction and Property Engineering, (2) Building Modeling and Information Design, and (3) Furniture Engineering. Data were collected through topographic maps (raster data), field surveys to obtain the geographical coordinates of each school, and attribute data comprising detailed school information. Descriptive analysis was conducted using ArcGIS 10.8 software to map school locations, along with Nearest Neighbor Analysis to determine the spatial distribution pattern. The results show a T-value of 0.95, which falls into the category of random distribution. This finding indicates that there is no significant concentration or clustering of SMK locations within this field of expertise. The results of this study can serve as a reference for spatially-based vocational education development planning to support equitable access and improve the quality of vocational education in North Sumatra Province. Keywords: SMK, Vocational School, Spatial Distribution, Construction and Building Engineering, GIS Share Link | Plain Format | Corresponding Author (Riansyah Putra)

56	Education in Mathematics, science and Vocational	ABS-86
Validation of an Affective Domain Instrument for Pre-Service Non-Technical Teachers: Assessing Opinions, Beliefs, and Assessments of Worth at UNIMED^s Faculty of Engineering Sumarno, Selamat Riadi, Nur Basuki, Zulkifli Matondang Universitas Negeri Medan Abstract Affective domains are essential components of professional identity for pre-service teachers. This study aimed to validate an affective domain instrument covering opinions, beliefs, and assessments of worth designed to measure these constructs among pre-service non-technical teachers. A cross-sectional study was conducted with 247 students from semesters II through XII enrolled in three non-technical study programs (cosmetology, fashion design, and culinary arts) at the Faculty of Engineering, Universitas Negeri Medan. Instrument validity was initially assessed using Pearson^s product-moment correlation, with all items across the three aspects exceeding the critical r-value (p < .05), indicating initial validity. Reliability analysis demonstrated strong internal consistency for each aspect, with Cronbach^s alpha values above 0.80. Confirmatory Factor Analysis (CFA) using LISREL was then performed to confirm the factor structure- CFA revealed several items with factor loadings below recommended thresholds (0.35): six in opinions, four in beliefs, and five in assessments of worth. These items require revision or removal to enhance construct validity. Overall, the affective domain instrument demonstrated acceptable validity and strong reliability, offering a valuable tool for assessing affective dispositions essential to preparing effective future educators in vocational education contexts. Keywords: Affective Domains, Pre-Service Teachers, Instrument Validation Share Link | Plain Format | Corresponding Author (SUMARNO SUMARNO)

57	Education in Mathematics, science and Vocational	ABS-94
Analysis of Statistical Literacy Level among PGSD UNIMED Students: A Survey in the Educational Statistics Course Syahrial (a*), Nurhudayah Manjani (a), Elvi Mailani (a), Nina Afria Damayanti (a), Doni Irawan Saragih (a) a) Faculty of Education, Medan State University, Indonesia *syahrial.pep[at]unimed.ac.id Abstract This study aims to analyze the level of statistical literacy among students of the Elementary School Teacher Education program (PGSD) at Medan State University (UNIMED) in the context of the learning the Educational Statistics course. Statistical literacy is a crucial skill for future educators, enabling them to understand, interpret, and apply data accurately and critically. This research employed a quantitative approach using a survey method. The sample consisted of 125 students randomly selected from several classes that had completed the Educational Statistics course. The instrument used was a validated statistical literacy questionnaire covering aspects such as conceptual understanding, data interpretation, and the application of statistics. The findings revealed that most students demonstrated a moderate level of statistical literacy, with notable weaknesses in interpreting data and applying statistics in real-world educational scenarios. These results highlight the need for more contextual and application-oriented teaching strategies to enhance students^ statistical literacy. Keywords: statistical literacy, PGSD students, survey, educational statistics Share Link | Plain Format | Corresponding Author (Syahrial Syahrial)

58	Education in Mathematics, science and Vocational	ABS-97
Development of Innovative Learning Resources Using Project-Based Electric Transient Analysis Program (ETAP) in Learning the Use and Control of Electric Motors in the Electrical Engineering Education Study Program, Faculty of Engineering, Unimed Sahat Siagian1, Sukarman Purba , Deny Haryanto Sinaga, Desman Jonto Sinaga Universitas Negeri Medan, Electrical Engineering, Faculty of Engineering Abstract This study aims to develop innovative project-based learning resources using the Electric Transient Analysis Program (ETAP) for the Motor Use and Control course. The target audience is undergraduate students in Electrical Engineering Education taking the Motor Use and Control course. The research stages were conducted over one year: (1) analyzing learning resource needs and selecting the most appropriate learning model for the Motor Use and Control course- (2) compiling lecture materials for the Motor Use and Control course- (3) preparing lecture and laboratory practicum requirements- (4) validating and testing innovative learning resource devices- and finalizing the packaging of the innovative learning resources- and (5) implementing the innovative project-based learning resources using ETAP, with a KKNI-oriented lecture pattern with 6 assignments and OBE. The results of the study indicate that the project-based learning model is feasible and practical to use. The use of ETAP with the Direct Online (DOL) method indicates that student learning outcomes improve compared to the pretest and posttest. The implementation stage of learning in the classroom and laboratory found that the learning model is effective. Keywords: development- learning resources- innovative- ETAP- electric motor Share Link | Plain Format | Corresponding Author (Sahat Siagian)

59	Education in Mathematics, science and Vocational	ABS-101
Utilization of the Electronic Bord to Support IIoV-Based Projects in ACS Studies Henry Iskandar (a*), S.Triono (b), Safri Gunawan (a), Siti Ulgari (b), Nur Basuki (b), Rahma Doni (a) a) Automotive Engineering Education Department, Faculty of Technical Engineering, Universitas Negeri Medan, Indonesia, Jl. Willem Iskandar Pasar V, Medan, Indonesia b) Mechanical Engineering Education Department, Faculty of Technical Engineering, Universitas Negeri Medan, Indonesia, Jl. Willem Iskandar Pasar V, Medan, Indonesia Abstract This study aims to develop an outcome-based learning approach in Automotive Control System (ACS) skills by utilizing Arduino Uno R3 Bulit-in ESP8266 as a hardware platform. This approach involves a project-based learning model where students design and develop Comfort Safety Information and Technology (CSIT) for vehicles. This system integrates Intelligent Internet of Vehicle (IIoV) form of a prototype. This study involved eight students who studied in groups to develop the system for 21 days. The results showed that this approach effectively improved students^ skills in ACS, especially in designing and developing IIoV-based systems. This study also highlights the importance of considering the rapid technological advances in the automotive sector and the need for continuous curriculum updates to ensure that graduates are ready to work in the industry Keywords: Automotive Control System (ACS), Intelligent Internet of Vehicle (IIoV), Comfort Safety Information and Technology (CSIT) Share Link | Plain Format | Corresponding Author (Henry Iskandar)

60	Education in Mathematics, science and Vocational	ABS-111
Literature Study: Teachers Digital Competence In Facing 21st Century Learning Dwiki Muda Yulanto (a*), Indra Koto (a), Rahma Doni (a), Sapitri Januariyansah (a) a) Faculty of Engineering, Universitas Negeri Medan, Jalan Willem Iskandar, Medan 20371, Indonesia *dwikimudayulanto[at]unimed.ac.id Abstract 21st-century learning is learning that integrates technology in the development of students^ knowledge and skills, so that students have competencies according to current developments. Therefore, teachers as educators must have special competencies to realize this, one of which is digital competency. The purpose of this study is to identify the digital competencies needed by teachers in 21st-century learning. The research method applied in this study is qualitative descriptive research using a literature study approach. The results of this study indicate that teachers^ digital competencies include: Information Literacy, Communication, Educational Content Creation, Collaboration and Adaptability, Utilization of Technology in Learning. Keywords: 21st century learning- Technology. Teacher competency, Digital competency Share Link | Plain Format | Corresponding Author (Dwiki Muda Yulanto)

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