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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This study aims to analyze the educational service marketing strategies implemented by Pesantren Islam Internasional Al Andalus, Bogor, within the framework of Marketing 6.0. A qualitative approach with a case study design was employed to explore the institution’s marketing practices. Data were collected through in depth interviews, observations, and document reviews, and analyzed using thematic analysis to identify emerging strategic patterns. The findings reveal five key themes: strengthening value based Islamic and international branding, utilizing digital marketing strategies to expand promotional reach, applying personalized approaches in interactions with prospective students and parents, the critical role of human resources and alumni in shaping institutional reputation, and internal, external challenges affecting marketing effectiveness. These findings highlight that adopting Marketing 6.0 in Islamic boarding schools requires not only the use of digital tools but also the integration of spiritual values, humanized service, and consistent narrative communication. The study contributes to the literature on Islamic education marketing by offering new insights into a marketing model that aligns with value driven educational institutions in the digital era.

This study aims to analyze the influence of financial literacy, self-control, parental influence, peer influence, and income on students’ saving behavior in the Economic Education Study Program at Universitas PGRI Ronggolawe Tuban for the 2021–2024 cohort. A quantitative approach with an associative research design was applied. The population consisted of 173 students, and the sample was determined using Slovin’s formula with a total of 64 respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS, including classical assumption tests. The results reveal that financial literacy, parental influence, and income have a significant positive effect on saving behavior, while self-control and peer influence have a significant negative effect. The coefficient of determination (R²) is 0.724, indicating that 72.4% of the variation in students’ saving behavior can be explained by the independent variables, while the remaining 27.6% is influenced by other factors outside the model. These findings highlight that students’ saving behavior is shaped by the interplay of cognitive, psychological, social, and economic factors.

Penelitian ini bertujuan untuk menganalisis pengaruh angka kemiskinan terhadap indikator pendidikan di Kota Semarang selama kurun waktu 2020–2024. Kemiskinan dan pendidikan merupakan dua masalah sosial yang saling terkait erat dan menjadi tantangan besar di wilayah perkotaan, terutama pascapandemi COVID-19. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggunakan data sekunder dari Badan Pusat Statistik (BPS) dan Dinas Pendidikan Kota Semarang. Variabel yang dianalisis meliputi angka kemiskinan sebagai variabel bebas, dan angka partisipasi sekolah, rata-rata lama sekolah, dan angka putus sekolah sebagai variabel keterikatan. Analisis data dilakukan dengan menggunakan regresi linier sederhana untuk menguji pengaruh kemiskinan terhadap pencapaian pendidikan. Hasil penelitian menunjukkan bahwa angka kemiskinan berpengaruh signifikan terhadap indikator pendidikan di Kota Semarang. Penurunan angka kemiskinan cenderung terjadi dengan peningkatan angka partisipasi sekolah dan rata-rata lama sekolah, serta penurunan angka putus sekolah. Temuan ini menekankan pentingnya intervensi kebijakan terpadu yang membahas penanggulangan kemiskinan dan peningkatan akses dan kualitas pendidikan untuk memutus siklus kemiskinan antargenerasi di Kota Semarang.   Kata Kunci:  kemiskinan, pendidikan, regresi linier sederhana, angka partisipasi sekolah, rata-rata tahun sekolah, sekolah di Kota Semarang, Kota Semarang

This study aims to analyze the impact of education and training, motivation, and compensation on employee performance at Bank BNI Main Branch Yogyakarta. A quantitative method using survey and multiple linear regression analysis was employed. A sample of 75 respondents was selected using Slovin's formula from a population of 238 employees. The results indicate that all three variables significantly affect employee performance. Education and training enhance employee skills, while motivation drives employees to commit more to their work. Fair and competitive compensation contributes to employee satisfaction and productivity. This study provides valuable insights for organizations in developing employee-related policies. However, the research is limited to a single branch and employs a quantitative approach, suggesting the need for further studies with a qualitative approach and a broader sample size for more comprehensive results.

Entrepreneurship education in Islamic boarding schools (pondok pesantren) plays a strategic role in equipping students (santri) with relevant skills amidst the challenges of the global economy, particularly in addressing the persistently high unemployment rate in Indonesia, which reached 5.86% in 2023. This article explores how Pondok Pesantren Assuniyyah Kencong Jember taps into the creative potential of its students through an entrepreneurship education approach. The research employs qualitative methods to understand the dynamics of the entrepreneurship learning process. Through in-depth interviews and participatory observations, it was found that the integration of entrepreneurship education into the curriculum not only enhances technical and managerial skills but also encourages students to think creatively and innovatively in response to economic challenges. The findings indicate that a supportive environment, along with guidance from mentors and local entrepreneurs, significantly contributes to fostering an entrepreneurial spirit among the students. These findings are expected to contribute to the development of entrepreneurship education models in other Islamic boarding schools and strengthen efforts to reduce poverty through the creation of ethical and competitive new entrepreneurs.

Penelitian ini mengkaji pentingnya keterampilan desain antarmuka pengguna (UI) dan pengalaman pengguna (UX) bagi siswa SMP, SMA, dan SMK dalam menghadapi tuntutan industri digital. Tujuan penelitian adalah untuk mengevaluasi efektivitas program pembelajaran Academy Figma dalam meningkatkan kompetensi desain siswa. Metode yang digunakan adalah pendekatan deskriptif kualitatif, yang meliputi riset pasar dan analisis kebutuhan untuk merancang kurikulum yang sesuai. Hasil penelitian menunjukkan bahwa program ini berhasil meningkatkan pemahaman siswa tentang prinsip dasar desain UI/UX serta keterampilan praktis dalam menggunakan Figma. Kesimpulan dari penelitian ini menegaskan bahwa Academy Figma berperan penting dalam menjembatani kesenjangan antara kurikulum pendidikan formal dan kebutuhan industri, serta mempersiapkan siswa dengan keterampilan yang relevan untuk bersaing di pasar kerja global. Program ini diharapkan dapat menjadi model bagi inisiatif pendidikan lainnya dalam bidang desain digital.

Penelitian ini menganalisis pengaruh Usia Harapan Hidup (UHH), Rata-rata Lama Sekolah (RLS), dan Pengeluaran per Kapita (PPK) terhadap Indeks Pembangunan Manusia (IPM) di beberapa kota Jawa Tengah (Magelang, Surakarta, Salatiga, Pekalongan, Jepara, Kudus, dan Tegal) dari 2017 hingga 2022. Metode penelitian melibatkan uji normalitas, uji asumsi klasik, dan analisis regresi berganda. Data berasal dari sumber statistik demografi, pendidikan, kesehatan, dan ekonomi. Hasil penelitian ini diharapkan memberikan pemahaman mendalam tentang faktor-faktor yang mempengaruhi pembangunan manusia, serta mendukung kebijakan yang lebih tepat untuk meningkatkan kesejahteraan masyarakat. Analisis regresi diharapkan mengidentifikasi kontribusi UHH, RLS, dan PPK terhadap IPM, memberikan gambaran peran kesehatan, pendidikan, dan ekonomi dalam pembangunan manusia. Implikasi kebijakan dari penelitian ini dapat mendukung upaya pemerintah meningkatkan kualitas hidup dan kesejahteraan masyarakat di kota yang menjadi ojek penelitian. Penelitian ini memberikan kontribusi pada literatur pengembangan manusia dan kebijakan daerah dengan menggabungkan variabel-variabel penting dan menganalisis dampaknya secara terpadu. Kesimpulan ini menjadi panduan bagi pengambil keputusan dalam merancang kebijakan untuk meningkatkan IPM di kota-kota Jawa Tengah.

This study aims to apply the concepts of ISAK 35 to the field of education. This study aims to determine the implementation of school financial management from the prespective of ISAK 35. This study also uses descriptively presented qualitative data types, uses primary and secondary data sourses, and uses data collection techniques in the form of interview and concluded that SMPN 32 Gresik’s management and financial records remained rudimentary, limited to recording school financial income and expenditure, and did not comply with ISAK 35 financila reporting.

Education plays an important role in all aspects of human life. Education is the most effective tool to improve the quality of individuals to be more productive. Competition between formal educational institutions, especially at the Vocational High School (SMK) level, so that schools compete to improve the quality and quality of education to attract attention and seize market share and offer the services provided. Therefore, schools must design strong marketing strategies in order to make students interested and satisfied with the services provided. Several aspects that affect student satisfaction such as education costs, location and quality of service. This study aims to determine and analyze which factors are the most dominant influencing student satisfaction among education costs, location and service quality. The population in this study were 855 students at SMK PAB 2 Helvetia. With the Slovin formula, the number of samples obtained is 86 students of SMK PAB 2 Helvetia. Data were taken by distributing questionnaires to students which were then measured using a Likert scale. The data analysis technique used Multiple Linear Regression. This study uses SPSS 20 as data processing. The results showed that simultaneously the cost of education, location and service quality had a significant positive effect on student satisfaction. While partially the cost of education, location and service quality have a significant positive effect on student satisfaction.    

Penelitian ini bertujuan agar PT. Indah Cargo Logistik Semarang dapat menyusun laporan keuangan dengan baik. Perkembangan teknologi informasi saat ini, mempengaruhi berbagai bidang usaha, baik pendidikan  maupun bisnis. Penggunaan akuntansi komputer adalah alat untuk memfasilitasi kegiatan  perusahaan dalam menyelesaikan pemrosesan data secara efektif, efisien, dan akurat. Perusahaan  sangat membutuhkan program aplikasi untuk memfasilitasi pencatatan transaksi yang masih berlangsung dengan Microsoft Excel, kesalahan paling sederhana bahwa kesalahan manajemen  Human Error adalah salah dalam pencatatan sering terjadi, selain memasukkan data secara  manual dan membuat jurnal membutuhkan waktu. lebih panjang dan membutuhkan ketelitian ekstra  dalam proses perhitungan. Ini dapat mengakibatkan tidak seimbangnya buku besar umum dan  laporan keuangan yang dibuat kemudian. Metode pengumpulan data termasuk observasi, wawancara,  dan metode studi pustaka. Penggunaan aplikasi Myob Accounting merupakan penyelesaian masalah alternatif yang  dibutuhkan oleh perusahaan, sehingga dapat memudahkan perusahaan dalam memproses data  akuntansi, serta memperoleh informasi yang berkualitas, hasil yang lebih akurat, dan waktu yang  digunakan lebih efektif dan efisien.

Salah satu hal yang dapat menjadi tolak ukur keberhasilan suatu negara dapat dilihat dari bagaimana proses pertumbuhan serta pembangunan ekonomi negara tersebut. Pertumbuhan ekonomi merupakan sebuah proses terjadinya peningkatan pendapatan perkapita dalam jangka waktu yang cukup panjang (Sadono Sukirno, 1996). Sedangkan pembangunan ekonomi merupakan sebuah proses dalam usaha-usaha dalam peningkatan taraf hidup suatu penduduk suatu negara yang sering diukur dengan jumlah pendapatan riil perkapita. Terdapat beberapa aspek yang dapat mempengaruhi pertumbuhan ekonomi yaitu, sumber daya alam, potensi manusia atau masyarakatnya, ilmu pengetahuan (pendidikan) dan teknologi, akumulasi modal, tenaga manajerial dan organisasi produksi, politik dan pemerintahan, dan sosial budaya. Penelitian ini dilakukan dengan tujuan untuk dapat menganalisa dan mengetahui seberapa besar pengaruh tingkat partisipasi pendidikan terhadap pertumbuhan ekonomi di Provinsi Riau pada tahun 2016-2020. Observasi yang dilakukan menggunakan data sekunder yang bersumber dari Badan Pusat Statistik Provinsi Riau. Kemudian data dianalisa menggunakan teknik analisa regresi linear sederhana yang dibantu dengan aplikasi SPSS.