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In this study, which began with an initial speaking score of 60.5, the main objective was to enhance students’ English-speaking skills through structured dialogue by applying Problem-Based Learning (PBL). The research was conducted using a Collaborative Classroom Action Research approach, which followed four key stages: planning, action, observation, and reflection. These stages were carried out in distinct cycles, with each cycle consisting of two meetings. Data were collected through several instruments, including structured dialogue tasks to measure speaking performance, questionnaires to evaluate students’ perceptions of PBL practice, and field notes to capture classroom dynamics. The participants of this study were fourth-semester students of the D3 English Study Program at the State Polytechnic. The findings indicated a significant improvement in students’ English-speaking performance across the two cycles. In Cycle I, the total score achieved was 1,500, with an average of 75 and a success percentage of 70%. In Cycle II, the total score increased to 1,700, with an average of 85 and a success percentage of 90%. This shows a substantial enhancement not only in terms of numerical achievement but also in students’ active engagement and confidence during structured dialogue activities. Furthermore, the effectiveness of the PBL approach in facilitating learning also improved notably. In Cycle I, the average effectiveness score was 6.4, while in Cycle II, it rose to 9.4. These findings suggest that integrating structured dialogue with PBL provides an effective strategy to foster students’ speaking proficiency. It also highlights the potential of collaborative classroom action research in promoting reflective teaching practices and sustained learning improvement.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

The development of transportation infrastructure in Indonesia continues to be prioritized to enhance regional connectivity, including the maintenance and replacement of bridges that have exceeded their service life. The Semut Bridge in Surabaya, originally a three-span reinforced concrete girder bridge, has experienced structural deterioration due to corrosion and the presence of a central pier obstructing river flow. These conditions have reduced hydraulic capacity, increased sedimentation risk, and heightened the potential for flooding. This study redesigns the Semut Bridge by converting the existing structure into a single-span Howe truss steel bridge. The load analysis refers to SNI 1725 using the Load and Resistance Factor Design (LRFD) method, while structural modeling was carried out both manually and with SAP2000 software. The planning includes the vehicle deck slab, composite girders, main truss members, connections, elastomeric bearings, and abutments. The results show that the bridge deck uses a 20 cm thick reinforced concrete slab with a one-way reinforcement system. Composite girders employ WF profiles, connections use shear connector studs with 25 mm diameter, and the main truss members adopt WF 900×300×16×38 profiles. The total concrete volume required is 282.6 m³, and the estimated steel demand reaches 122,383.79 kg. The single-span design eliminates the central pier, thereby improving river flow capacity while providing a structurally efficient, durable, and easily maintained solution.

Employee work motivation is a crucial element in determining the quality of public services, especially in the health sector. This study aims to analyze factors related to employee work motivation at the Health, Population Control, and Family Planning Office of Marowali Regency. This study uses a quantitative approach with a cross-sectional design. The sample consisted of 39 respondents selected through the purposive sampling method. The research instrument is in the form of a structured questionnaire, and data analysis is carried out bivariously using the chi-square test and Fisher's Exact Test if the test assumptions are not met. The results showed that the work environment did not have a significant relationship with work motivation (p = 0.129). In contrast, the benefits variable showed a significant relationship (p = 0.009), and workload also had a significant effect on work motivation (p = 0.004). These findings indicate that employees' work motivation is significantly influenced by benefits and workload factors, while the work environment does not have a significant impact. The practical implication of this study is the need for managerial attention to a fair incentive system and a proportionate distribution of workload to increase employee work motivation. Increasing work motivation is expected to encourage the efficiency and effectiveness of public services in the health sector. This research contributes to the development of evidence-based human resource policies in the regional health service sector.

This study explores the implementation of human resource development management as a strategic effort to enhance task performance in educational institutions. The research was conducted at MAN 2 Kediri City and MAU MBI Amanatul Ummah Pacet Mojokerto, where notable improvements in information and technology mastery were observed. These improvements stemmed from various capacity-building activities, including computer proficiency training, computer-based learning workshops, excellent service training, teacher participation in science olympiad competitions, and other quality enhancement programs. Employing a qualitative approach, data were collected through participant observation, in-depth interviews, and documentation. Data analysis was conducted using individual site analysis and cross-site comparison, while data validity was ensured through credibility, transferability, dependability, and confirmability criteria. The findings reveal that to strengthen competitive advantage in madrasahs, school leaders undertake comprehensive human resource management practices. These include needs analysis through vacant position mapping and recruitment planning, teaching hour allocation, job analysis, and structured recruitment processes involving written tests, microteaching, and interviews. Furthermore, human resource development is carried out through adherence to Standard Operating Procedures (SOP) and continuous professional training for educators. The study concludes that strategic human resource development contributes significantly to institutional competitiveness and educational quality. It recommends sustained investment in teacher capacity building and structured HR planning to support long-term performance improvement.

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

Financial stability plays a vital role in determining an individual’s overall well-being, and saving is considered one of the most fundamental practices for managing personal finances and preparing for future uncertainties. In many developing regions, the level of savings among employees remains relatively low, making it crucial to understand the factors that encourage or hinder saving behavior. This study aims to examine the influence of financial inclusion, lifestyle, and financial planning on the saving behavior of private sector employees in Jombang Regency, Indonesia. The research employed a quantitative approach by distributing structured questionnaires to 100 respondents who met the eligibility criteria. The participants were selected using a purposive sampling technique to ensure that only employees with sufficient financial exposure and employment stability were included. The instrument used a Likert-scale to measure perceptions and behaviors, and the data collected were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3 software. The findings reveal that financial inclusion, lifestyle, and financial planning each exert a significant and positive effect on saving behavior. Employees who have greater access to financial services and products are more likely to engage in consistent saving practices. Likewise, individuals who adopt a prudent lifestyle and maintain effective financial planning demonstrate stronger saving discipline. These results underscore the importance of integrating financial literacy and planning strategies with broader financial inclusion programs. In conclusion, promoting financial inclusion, encouraging simple and sustainable lifestyle choices, and strengthening financial planning skills can collectively enhance saving behavior among employees. This study provides valuable insights for policymakers, financial institutions, and employers seeking to foster long-term financial resilience and economic security for the workforce.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

Examinations in radiology installations have increased annually, resulting in a higher risk of radiation hazards to staff, particularly in interventional, conventional X-ray, and CT-Scan environments. Furthermore, not all hospitals are equipped with radiation survey meter monitoring devices. Therefore, an innovative radiation exposure monitoring system based on the Internet of Things (IoT) was developed. This study aims to: (1) develop an IoT-based radiation exposure monitoring system, (2) evaluate the device’s performance, and (3) assess the effectiveness of the system. The research method used was research and development (R&D), which included preliminary information gathering, product planning and development, expert validation, device performance testing, effectiveness testing, and final outcomes. This system was developed for real-time radiation dose monitoring.  The product development involved a Geiger-Muller M4011, an ESP32 microcontroller, and a Node-Red web application. Performance testing of the IoT-based radiation exposure monitoring device and a standard survey meter in CT-Scan and conventional X-ray rooms used the T-Test and Mann-Whitney tests. The results showed p-values > 0.05, indicating no significant difference between the two devices. Effectiveness testing through pre-test and post-test questionnaires demonstrated improved usability—namely flexibility, operability, learnability, and understandability—with an N-Gain value of 78.95%, indicating effectiveness. In conclusion, the IoT-based radiation exposure monitoring system proved effective and feasible for real-time radiation dose monitoring in radiology installations, offering advantages in IoT-based data integration, ease of access, and structured data recording. In addition to performance testing, the system was evaluated in terms of its integration with hospital infrastructure. It was designed to provide real-time radiation dose monitoring, automatically updating the dose data and sending alerts when safe exposure levels are exceeded. The system also enables remote monitoring, making it easier for radiology departments to oversee radiation safety without the need for direct physical checks.

Lake Maninjau specialty food souvenir shop is one of the micro businesses that sells a variety of traditional regional food products. So far, the marketing process and transaction management are still done manually, which causes limited market reach, difficulty in recording sales, and lack of effectiveness in product promotion. This research aims to design a web-based marketing information system to support the sales process, promotion, and data management in a more efficient and integrated manner. The system development method uses the System Development Life Cycle (SDLC) approach of the waterfall model, which includes the planning, needs analysis, system design, implementation, and testing stages. Data collection was conducted through field observations, interviews with business owners, questionnaires to customers, and literature studies related to information systems and digital marketing strategies. The designed information system includes various main features such as product data management, sales transaction recording, automatic sales report generation, social media integration, and product promotion pages. In the marketing aspect, this system allows businesses to display product catalogs online, provide real-time promotional information, and establish direct interaction with customers through contact and ordering features. In addition, the use of this system allows stores to reach a wider market, including potential customers from outside the Lake Maninjau area, through an integrated digital marketing strategy. The implementation results show that this web-based system can increase the effectiveness of product promotion, speed up the transaction process, and improve the quality of customer service. With this system, souvenir shops can compete more competitively in the digital era, as well as strengthen brand image and customer loyalty through more structured and sustainable marketing.

Telemedicine is a significant innovation in modern healthcare, enabling the provision of remote healthcare services using telecommunications technology. This service allows medical personnel to conduct consultations, examinations, and even monitor patient conditions without face-to-face interaction. Implementations of telemedicine include video conferencing between doctors and patients, remote health monitoring using digital devices, and the use of integrated health applications on mobile devices. This technology offers significant opportunities to overcome geographical barriers, particularly for people living in remote, hard-to-reach areas, or with limited access to conventional healthcare facilities. This study aims to increase understanding of the role and benefits of telemedicine as part of the digital transformation in the healthcare sector to improve public health. The activities were conducted through lectures and demonstrations, structured in three stages: planning, implementation, and evaluation. During the planning stage, the implementation team prepared materials, media, and delivery strategies appropriate to the participants' level of understanding. The implementation stage focused on delivering educational materials related to the concepts, benefits, and examples of telemedicine applications in everyday life, followed by a demonstration session on the use of digital health applications. The final stage, an evaluation, measured participants' knowledge levels before and after the activity. The results showed a significant increase in students' understanding of telemedicine. The knowledge level increased from 23.0% before the training to 84.6% after the training. This increase demonstrates the effectiveness of the lecture method combined with interactive demonstrations in conveying information. Furthermore, students became more aware of the importance of utilizing digital health technology and felt more involved in the decision-making process regarding self-care.

Jati Larangan Park in Iroyudan Hamlet, Bantul Regency, is a community-based tourism area with historical, cultural, and natural potential. Despite its appeal as a religious and outdoor tourism destination, the park experienced a decline in activity following the COVID-19 pandemic. This study aims to analyze community perceptions of the development of Jati Larangan Park to support participatory and sustainable tourism development strategies. The research method used a qualitative descriptive approach with data collection techniques including in-depth interviews, observation, and documentation. The results indicate that the community has a positive perception of the park because it is considered capable of providing economic, social, and cultural benefits. Youth groups, MSMEs, and the general public recognize the importance of this tourism revival, although management is still hampered by human resources, weak institutional structures of the Tourism Awareness Group (Pokdarwis), and a lack of digital literacy for the promotion and marketing of local products. Community involvement is reflected in the spirit of mutual cooperation and the desire to revitalize the park through various tourism activities. However, a more systematic strategy is still needed in terms of institutional strengthening, youth empowerment, MSME capacity development, and digital promotion. With a Community-Based Tourism (CBT) approach, Jati Larangan Park has the potential to become a leading destination in Bantul with collaborative and sustainable management. In addition to social and economic aspects, the development of Jati Larangan Park must also consider environmental and spatial planning dimensions. Currently, parts of the park are poorly managed, with a lack of sanitation facilities, information boards, and accessible tourist routes for the elderly and people with disabilities. This presents a challenge in realizing an inclusive and comfortable destination.

This study examines the strategic role of Koperasi Desa Merah Putih (Red and White Village Cooperative) in accelerating the achievement of the Sustainable Development Goals (SDGs) in Indonesia, using qualitative document analysis as the primary method. Key institutional documents—namely the Articles of Association/Bylaws (AD/ART) and the Village Medium-Term Development Plan (RPJMDes)—were analyzed to identify cooperative values, integration into local development planning, and contributions to specific SDG indicators. Findings reveal that the cooperative’s core principles—voluntary membership, inclusivity, democratic governance, and equitable profit sharing—align strongly with SDG 1 (No Poverty), SDG 5 (Gender Equality), and SDG 8 (Decent Work and Economic Growth). The RPJMDes analysis indicates formal recognition of the cooperative as a driver of economic empowerment, gender equity, and sustainable community development, with potential scalability to other villages and rural areas in Indonesia. Further analysis demonstrates how the cooperative actively promotes women’s participation in leadership roles, supports income-generating activities for marginalized groups, and encourages the localization of economic value chains. These practices foster not only economic inclusion but also enhance community resilience and social cohesion. However, several challenges were identified. These include inconsistent documentation quality, lack of standardized performance metrics, and limited results-based evaluation frameworks that hinder a thorough impact assessment. Additionally, there remains a gap in digitalization, which affects data transparency and accessibility. The study’s novelty lies in its document-based approach, offering a replicable model for assessing SDG readiness in similar rural institutions. Unlike interview-based studies, this method reduces subjective bias and highlights the importance of formal governance structures.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

In the midst of increasing organizational competition, issues of low organizational commitment remain prevalent, including at the Office of Public Works, Spatial Planning, Housing, and Settlement Areas of Bali Province, as indicated by a high absenteeism rate and ineffective work behaviors. These problems are suspected to be influenced by inadequate training methods, low self-efficacy among employees, and a lack of job satisfaction. The present study explores the extent to which employee training and perceived self-efficacy contribute to fostering organizational commitment, with job satisfaction positioned as an intervening construct. Conducted within the context of the Public Works, Spatial Planning, Housing, and Settlement Agency of Bali Province, the research engaged a workforce population of 610 individuals. Through the application of the Slovin formula, a representative sample of 86 respondents was identified. Data were gathered through a combination of structured questionnaires, in-depth interviews, and document review. Analytical processing was undertaken using path analysis to model the causal relationships among variables. The empirical evidence revealed that both training initiatives and self-efficacy perceptions have a favorable and statistically significant relationship with employees’ commitment to the organization. These two factors were also found to positively affect job satisfaction. Furthermore, job satisfaction emerged as a critical determinant that reinforces organizational commitment. The analysis further supports the mediating role of job satisfaction, demonstrating that the influence of training and self-efficacy on organizational commitment is also conveyed indirectly through improved job satisfaction levels. The findings of this study highlight the importance of investing in employee development through effective training programs and boosting self-efficacy to enhance job satisfaction.

Steel structure projects are increasingly favored in the construction industry due to their benefits in execution time efficiency and long-term cost savings. However, the suboptimal management of human resources (HRM) remains a significant challenge in achieving these efficiencies. This study aims to systematically review the role of HRM in enhancing time and cost efficiency in steel structure projects. A Systematic Literature Review (SLR) was conducted based on the PRISMA protocol, analyzing 35 accredited scientific articles published between 2013 and 2023. The articles were sourced from national databases such as Garuda and Neliti, and data were extracted using standardized documentation instruments. The analysis reveals that workforce planning, project-based training, performance monitoring, and inter-team coordination are key managerial aspects that consistently contribute to improving both time and cost efficiency. Visualization of topic networks using VOSviewer highlights strong interconnections between themes such as "training," "schedule control," and "performance evaluation," all of which are critical components of strategic HRM practices. This study concludes that HRM plays a crucial role in achieving efficiency in steel structure projects, especially through the integration of technical workflows and managerial control systems. Effective workforce planning ensures that the right skills are available at the right time, while performance monitoring and training programs help enhance productivity and reduce delays. The findings suggest the necessity for formulating HR policies that are based on workload analysis and the improvement of real-time workforce evaluation mechanisms. Furthermore, the study calls for further research to test integrative models for HRM practices in steel-based construction projects in Indonesia. This research opens avenues for refining HRM strategies to support the construction industry’s efficiency goals, offering insights for future studies and practical applications in the field.

This study aims to describe students' critical thinking skills in solving social arithmetic problems based on the Polya stages and FRISCO indicators. The research subjects consisted of three students in grade VIII R-5 MTs Nurul Jadid who were purposively selected to represent the high, medium, and low ability categories out of a total of 21 students. The research method used was a descriptive qualitative approach with instruments in the form of two social arithmetic description questions and semi-structured interview guidelines. Data analysis was carried out by referring to the four stages of problem solving according to Polya (understanding the problem, planning the solution, executing the plan, and re-examination) as well as the six FRISCO critical thinking indicators (Focus, Reason, Inference, Situation, Clarity, Overview). The results of the study showed that students with high abilities were able to solve problems systematically through all stages of Polya and met almost all FRISCO indicators, especially in the aspects of Focus, Reason, and Clarity. Students with moderate ability show sufficient understanding but are inconsistent in planning and implementing solutions, and experience difficulties in the Reason, Situation, and Overview indicators. Students with low abilities experience obstacles from the early stages of understanding problems and do not show significant indicators of critical thinking. These findings indicate that the Polya stage and the FRISCO indicator can be used in a complementary manner to identify and analyze students' critical thinking skills in solving contextual math problems. The implication of this study is the need for a learning strategy that emphasizes strengthening the stages of problem solving and developing explicit critical thinking indicators in the mathematics learning process. This research also opens up opportunities for the development of more structured diagnostic instruments in measuring students' individual critical thinking skills.

Community-based village development serves as a crucial strategy to reduce regional disparities and enhance village self-reliance. However, among the 36 villages in Bintan Regency, only two were categorized as Independent Villages in 2023, one of which is Toapaya Selatan Village. This study aims to examine how community participation contributes to the achievement of Independent Village status in Toapaya Selatan. The research applied a descriptive qualitative method, with data collected through observation, interviews, and documentation involving 15 informants. The findings reveal that community participation occurred actively across four key stages: decision-making, implementation, benefit-taking, and evaluation. In the decision-making process, residents were engaged through structured deliberations beginning at the neighborhood (RT) level and culminating in the village development planning meeting (Musrenbangdes). In the implementation stage, participation was reflected in both physical development projects and empowerment activities that fostered local capacity. The benefit-taking stage showed that residents equitably shared the outcomes of development through a system of regional rotation and principles of fairness. In the evaluation stage, the community was provided with both formal and informal spaces to voice aspirations and feedback, ensuring accountability and inclusiveness in governance. Despite the relatively high level of participation, several challenges persisted, including the dominance of representative systems, which limited direct involvement of broader community members, and the need for stronger capacity-building efforts. These findings suggest that while Toapaya Selatan Village has successfully demonstrated the potential of community-based participation in achieving independent status, sustaining and replicating this success in other villages requires continuous strengthening of community capacity, more inclusive participatory mechanisms, and institutional support. Strengthening these aspects will not only enhance the quality of participation but also ensure sustainable development outcomes that can be applied as a model for other villages.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

This study aims to improve elementary school students' storytelling skills through the application of the Whole Language approach combined with ebook-based image media. The Whole Language approach was chosen because it emphasizes the integration of natural language skills in meaningful contexts, while the ebook-based image media was used to provide engaging visual stimuli, facilitate comprehension of the story, and motivate students in the learning process. The study was conducted at Pekuncen Elementary School in Pasuruan City, with 18 fifth-grade students as subjects. The method used was Classroom Action Research (CAR), implemented in two cycles, each consisting of planning, implementation, observation, and reflection. Data were collected through observation, storytelling skills tests, student interviews, and documentation of the learning process. The results showed a significant improvement in students' storytelling skills. Learning completion increased from 44.44% in the pre-cycle to 66.67% in the first cycle, and reached 88.88% in the second cycle. This improvement included aspects of speaking fluency, the use of a more varied vocabulary, coherent story structure, and the ability to convey appropriate expression and intonation. Furthermore, this approach encourages students to participate more actively in learning, increases self-confidence, and fosters courage in expressing opinions in class. These findings indicate that implementing Whole Language with the aid of illustrated ebooks is effective in developing elementary school students' storytelling skills. The combination of communicative learning methods and engaging media can create a fun, interactive, and meaningful learning environment. This study recommends that Indonesian language teachers at the elementary school level consider using a similar approach as an alternative strategy for teaching speaking skills, particularly in the context of storytelling.