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The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

The purpose of this research is to determine (1) Difficulty in calculating in class II of SD Negeri 1501 Hurung Jilok. (2) The teacher's efforts to overcome students' difficulties in calculating using number media in class II of SD Negeri 1501 Hurung Jilok. The type of research used is Classroom Action Research (PTK) which consists of 2 cycles, each cycle consisting of planning, implementation, observation and reflection. This research was carried out in class II of SD Negeri 1501 Hurung Jilok. The data sources in this research were divided into two, namely (1) primary data, namely students of class II of SD Negeri 1501 Hurung Jilok, (2) secondary data, namely teachers of class II of SD Negeri 1501 Hurung Jilok. . Data collection techniques in this research were obtained through observation, oral tests and documentation. The data analysis technique in this research is a qualitative data analysis technique. Based on the results of the research carried out by the author, conclusions can be put forward: (1) The difficulty in calculating in class II of SD Negeri 1501 Hurung Jilok based on the results of observations of the level of difficulty in calculating in the pre-cycle stage, there were 13 students experiencing difficulties in learning arithmetic, while 14 students did not have difficulty learning arithmetic. Based on the results of these observations, researchers want to overcome students' difficulties in calculating using number media in class II of SD Negeri 1501 Hurung Jilok. Because by using number media, learning will be more fun so that students will find it easier to overcome counting difficulties. (2) The teacher's efforts to overcome students' difficulties in arithmetic using number media in class II of SD Negeri 1501 Hurung Jilok have been resolved, because with each action taken, students' arithmetic difficulties begin to decrease gradually, as in cycle I, students' difficulties in arithmetic using using number media in class II of SD Negeri 1501 Hurung Jilok experienced a decline, namely the remaining 6 students or 22.22% who experienced difficulties in learning arithmetic, while 21 students or 77.78% had no difficulty in learning arithmetic, and in cycle II students had difficulty in learning arithmetic. arithmetic using number media in class II of SD Negeri 1501 Hurung Jilok cycle II experienced a decrease from the previous cycle, namely there was 1 student or 3.70% who had difficulty learning to count, while 26 students or 96.30% had no more difficulty in learning counting. So it can be concluded that by using number media, the numeracy difficulties of class II students at SD Negeri 1501 Hurung Jilok can be overcome.

Abstract: Optimization of the village mosque of Kajan Blega Bangkalan. The problem formulation raised in this community service activity is Concerning with the weak understanding of mosque administrators towards the concept of efforts to prosper mosques and management the al-Mubarokah Kajan Blega Bangkalan mosque which is very urgent for part of the preaching of the people Islam. To find alternative solutions to the above, training was held Efforts to optimize and manage mosques at Masjid al-Mubarokah Kajan Blega Bangkalan. The objectives of this PKM activity are: 1. To equip mosque administrators towards the knowledge of Mosque Management. 2. Equip the Mosque Management as a preacher in a better change. 3. Improve knowledge and morals of society through mosque management that touches the heart the congregation The problem solving framework designed in PKM activities in the form of implementation of this training activity is: 1. Explanation of the concept of good mosque management theory with a philosophical basis followed by practice of finding the root of the problem according to conditions. 2. Design and implement training mosque management accompanied by the supervision and guidance of the administrators of the inner mosque planning activities to be carried out in the next year. 3. Evaluation of training results. Based on interviews, question and answer and direct observation during activities take place, this community service activity provides results: first, Increased knowledge and understanding of the congregation, second is to equip the Jama'ah as a missionary interpreter, the third is to improve knowledge and morals of the community, the formation of a ready mosque management preach

The background of the research is the fact that there is a lot of moral decline that occurs in the younger generation of the Indonesian nation. This is evident in the world of national education that there are still many students who violate school regulations, ranging from not carrying out assignments, arriving late, missing school and student disobedience to their teachers. These various attitudes occur due to the depletion of the attitude of discipline and responsibility of students. The solution to this problem is the need for educational institutions that are able to overcome and build the character of learning discipline in students.The purpose of this study was to describe the implementation of character education in shaping student learning discipline at SD IT Al-Izzah Sibuhuan School. The research method uses a type of Qualitative research by taking location at SD IT Al-Izzah Sibuhuan. Interviews, observation and documentation are the data sources used in this research process. Qualitative descriptive analysis is the data analysis technique used. The results showed that the implementation of character education in shaping learning discipline at SD IT Al-Izzah Sibuhuan includes two aspects, namely implementation and school efforts. The implementation of character education implementation in shaping learning discipline through fun learning activities for students, habituation, discipline, infrastructure and fun learning. The school's efforts in implementing character education in shaping student learning discipline at SD IT Al-Izzah Sibuhuan are to create teaching and learning activities that are conducive, effective and fun. From the school, they also provide examples of student discipline to students so that they apply it to their daily activities to become better people.

Students at SMK EL-AMIN belong to the Generation Z, where many of them have already started their own businesses. However, some students running these businesses have not fully utilized social media, particularly Instagram, as a promotional tool. Therefore, a community service activity in the form of socialization was conducted for SMK EL-AMIN students in Cabangbungin sub-district, Bekasi regency, West Java. The aim of this socialization activity is to enhance the understanding and knowledge of SMK EL-AMIN students regarding the benefits of copywriting on Instagram in boosting business sales. The socialization activity was attended by 36 participants. The stages of the community service activity include preparation, implementation, and evaluation. After participating in the community service activity, the participants' awareness and knowledge of the benefits of copywriting in increasing business sales improved. Participants also gained insights into creative copywriting tips for business promotion. The socialization activity had a significant impact on increasing the awareness and knowledge of participants.

This research is motivated by the decline in student character, one of the causes of which is the education system which is considered to prioritize knowledge and ignores character values ​​which must be instilled from an early age by students in line with the development of increasingly modern times, namely 4.0. This research uses a descriptive qualitative approach which aims to determine efforts to instill the character of love for the homeland in students as well as the role of teachers and school principals in instilling the value of the character of love for the homeland in students. The research subjects were students, teachers and school principals. The research methods are observation, interviews and documentation. The results of the research show that there is implementation of the character values ​​of love for the country in students at SD Negeri 100960 Aek Bayur according to the indicators of love for the country and being proud of being Indonesian, respecting differences, prioritizing the public interest and appreciating the services of heroes. The results of the research also show that in instilling the character value of love for one's country in students at SD Negeri 100960 Aek Bayur there are obstacles in its implementation.  

MSMEs Ning Saudah is an instant herbal medicine product business located on Jalan Penjaringan Sari, Rungkut District, Surabaya. The owner of the business is named Nur Saudah. This research explores the role of product and packaging innovation in improving branding in Micro, Small and Medium Enterprises (MSMEs) in the instant herbal beverage sector, with a focus on the case study of MSME "Ning Saudah". Instant herbal drinks have great potential in the modern consumer market who is increasingly concerned about a healthy lifestyle. The challenges faced by MSMEs involve price competition, changes in consumer trends, and ambitions to expand market share. This research aims to analyze the influence of product and packaging innovation on increasing the branding of "Ning Saudah" MSMEs. The implementation method involves a two-month Merdeka Entrepreneurship (WMK) internship, with steps such as product analysis, research and development, production, packaging innovation, testing, marketing and evaluation. The research results show that through product and packaging innovation, "Ning Saudah" MSMEs succeeded in strengthening the attractiveness of the product and creating a strong brand image. A well-planned marketing and branding strategy also contributes to increasing product visibility. This internship program not only provides benefits for MSMEs in overcoming challenges, but also provides valuable experience for students.

Samarinda, as one of the major cities in East Kalimantan, faces challenges in public services, particularly in the Civil Registry and Population Office (DisDukCapil). The issue involves queues at service counters, impacting service efficiency for residents. The increasing population and the complexity of population administration contribute to the complication of the situation. We employed a prototype method to address this issue by involving developers and clients in the development process. Stages include needs analysis, design, prototype creation, evaluation, validation, and implementation. The community service's conclusion emphasizes the importance of identifying and analyzing the previous system to guide the development of a queue system that meets user needs, providing an effective solution, and enhancing service quality.  

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.  

This research discusses the development of social studies material at MIS Aisyiyah North Sumatra by integrating the teachings of the Koran and Hadith. Involving critical analysis of existing materials, this research sets out development steps that ensure alignment with Islamic principles. Methods include identification of material, assessment according to Islamic values, and preparation of new material. Teacher and stakeholder participation is integrated to ensure acceptance and effectiveness of implementation in the educational environment. This research is expected to provide practical guidance for MIS Aisyiyah and similar madrasas, enabling the development of social studies material that reflects Islamic values, strengthening students' understanding of social studies while strengthening the moral and spiritual foundation.

This research discusses the development of social studies material at MIS Aisyiyah North Sumatra by integrating the teachings of the Koran and Hadith. Involving critical analysis of existing materials, this research sets out development steps that ensure alignment with Islamic principles. Methods include identification of material, assessment according to Islamic values, and preparation of new material. Teacher and stakeholder participation is integrated to ensure acceptance and effectiveness of implementation in the educational environment. This research is expected to provide practical guidance for MIS Aisyiyah and similar madrasas, enabling the development of social studies material that reflects Islamic values, strengthening students' understanding of social studies while strengthening the moral and spiritual foundation.

This research was conducted to find out and analyze what roles have been carried out by the Indonesian government in the process of implementing Human Rights Due Diligence in accordance with the vision contained in the ASEAN Economic Community Blueprint 2025. This research was conducted using descriptive analysis method to observe data relevant to the HRDD implementation process conducted by Indonesia. The implementation by the Indonesian government itself is based on the Guidelines on Business and Human Rights recommended by the United Nations. The results of the research found that the implementation of HRDD in Indonesia is carried out in accordance with the 3 pillars in the UNGPs 2011 and also the vision of humanity in the ASEAN Economic Community Blueprint 2025.

This study aims to determine how effective the implementation of local government information systems (SIPD) in supporting financial reporting at OPDs in Mataram City, namely RSUD X. This research uses descriptive qualitative methods with data collection techniques in the form of observations and interviews. The research analysis refers to the UTAUT effectiveness indicators consisting of Performance Expectancy, Effort Expectancy, Social Influences and Facilitating Conditions. The results of this study indicate that the implementation of SIPD in supporting financial reporting at RSUD X when viewed in terms of indicators of performance expectancy, effort expectancy and facilitating conditions is still less effective because in its implementation SIPD still has many weakness both in terms of system stability and the availability of features needed, while for indicators of social influences SIPD can already be categorized as effective because the implementation of financial report data entry is adapted to user needs.

This research examines more closely how to understand the values ​​of the Fourth Pancasila in the philosophy of elementary school (SD) education in grade 4 at SDN Gili Barat in order to shape character and nationality. This research aims to analyze the practice of the four values ​​of Pancasila in the context of basic education and their impact on the development of students' personality and national awareness through a case study at SDN Giri Barat grade 4. The research methods used include classroom observations, interviews with grade 4 homeroom teachers, as well as school policy documentation. . The research results found that SDN Gili Barat thoroughly implemented the values ​​of the Fourth Pancasila in the learning process and school activities. A deep understanding of these values ​​will create an environment that supports the development of student character, including honesty, justice, courage and a spirit of mutual cooperation. Apart from that, this implementation also actively contributes to instilling national awareness and teaching students to love and appreciate Indonesia's cultural diversity. This research provides valuable insight for educators, researchers and educational practitioners to better understand the role of the Fourth Pancasila values ​​in shaping the character and nationality of students at the elementary school level. The implications of these findings can be used as a basis for developing more effective and sustainable educational strategies at the basic education level.

This research aims to analyze legal protection for ownership of land rights for the public interest, and this research can be useful as a reference for readers. This research uses a qualitative descriptive research method, with a type of normative legal research - empirical or literature. Sugiyono said that quantitative research is a method used to examine the condition of natural objects where the researcher is the key instrument. type of normative-empirical legal research according to Muhaimin in his book entitled: Legal Research Methods says that normative-empirical legal research is "legal research that examines law as rules or norms and the application of legal rules in practice in society". The results found are that the existence of regulations regarding land acquisition provides a legal basis for the government to obtain land for the implementation of development in the public interest and is a guarantee for land rights holders to obtain adequate compensation, thereby providing better survival at a higher level of socio-economic life. prior to land acquisition. Land acquisition for development in the public interest is a land acquisition activity carried out by the government for the construction of public facilities. Land procurement consists of planning, preparation and implementation stages which involve the regional government as the executor of land acquisition, the ministry that carries out land affairs, land rights owners and affected communities.

The activities carried out are anticipating bullying behavior. Because bullying can have a negative impact on the development of children in elementary schools, this is a current concern. One of the many things that may cause someone to bully another is the perpetrator's belief that his or her actions do not fall into a certain category. The problem at Hatalai State Elementary School is children's ignorance and lack of focus on bullying. To overcome this, an anti-bullying outreach program was created which aims to educate Hatalai State Elementary School students about bullying. This socialization process consists of three parts: (1) preparation, namely creating activity schedules, resources and activity plans. (2) Carrying out socialization at the implementation stage (3) assessment stage by explaining shortcomings and successes after socialization. Socialization was also provided. The implementation results show that students can understand the information included in the anti-bullying socialization program at Hatalai State Elementary School. The program covers topics such as verbal, physical, social, cyber bullying and how to deal with it.

The implementation of character education in madrasah institutions has a strategic role in shaping the character of students, because these institutions not only aim to transfer knowledge, but also train students' soft skills through subjects related to Aswaja or NU at school. This study describes the implementation of Aswaja-based character education at SMK NU Lekok. This research is a type of descriptive qualitative research using the literature study method. The research was conducted on November 11, 2023 at SMK NU Lekok District, Pasuruan Regency, with the research subjects being 23 students of class XI Multimedia Department. Data collection was conducted through observation, interviews, and documentation. Data analysis used data reduction, data presentation, and conclusion drawing or data verification. The results of research related to the implementation of Aswaja-based character education in grade XI students at SMK NU Lekok show that the management of ASWAJA character education has been thoroughly integrated. In the implementation of ASWAJA character education at SMK NU Lekok Pasuruan, each teacher has full responsibility in providing character learning and being a role model. The implementation of ASWAJA character education in this school is designed to shape the character of students in accordance with the teachings of Ahlussunnah Wal Jama'ah, with the hope that they have good morals by developing and implementing as a form of routine every day.

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

The Nusantara Real Work Lecture on Religious Moderation is a priority program of the Indonesian Ministry of Religion focusing on community service through collaboration with Religious Universities in realizing religious moderation at KKN locations. In this case, Tewang Rangkang Village became the selected village by the Ministry of Religion by implementing a competition program, namely the organizer of the Christian Guidance Committee for Religious Moderation to become a Religious Moderation Village. The aim of the NMB KKN is to strengthen the religious values of the Tewang Rangkang Village community through the main and superior work program of group IX of the Nusantara KKN Religious Moderation. The NMB KKN implementation method uses a type of research and service, namely PAR Participatory Action Research or action research involving the community, the Tewang Rangkang Village government and the Elementary School and Junior High School Education sectors in facing the excesses of globalization with a lack of community participation in religious activities and a lack of ability to realize moderation. religious. The results of the NMB KKN for 40 days showed that Tewang Rangkang Village had become a Religious Moderation Village by being able to implement the 4 pillars of religious moderation, namely diversity based on ideology, non-violence, tolerance and accommodating local culture. Based on the main and superior work program of Group IX, there is the principle of sustainable development as one of the elements of PAR. Furthermore, the results of NMB Group IX KKN can have an impact on all parties involved through the socialization of religious moderation at the educational levels of SDN 1 Tewang Rangkang, SDN 2 Tewang Rangkang, SMPN 2 Tewang Sangalang Garing and the output obtained, namely inter-religious religious competitions (Islam, Christianity, Hinduism). so as to create harmony between religious communities which is an embodiment of the values of religious moderation at the KKN location in Tewang Rangkang Village, Tewang Sangalang Garing District, Katingan Regency.  

This study aims to determine the implementation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City and its obstacles. Research background, that the development of food security and sovereignty needs to be carried out through the provision and establishment of sustainable food agricultural land. But in urban areas, efforts to maintain the existence of agricultural land are quite complicated problems. The high demand for land due to the development of housing, trade, services, industry and others causes a large proportion of the agricultural area to continue to decline every year. The promulgation of Law No. 41 of 2009 concerning Protection of Sustainable Food Agriculture Land is expected to reduce the high rate of conversion of rice fields and maintain their ecological functions. This type of research is an empirical legal research. The nature of the research is descriptive because it wants to describe the implementation of Law Number 41 of 2009 concerning Protection of Sustainable Food Agriculture Land in Surakarta City. The results of the study, that the implementation of Law Number 41 of 2009 concerning Land Sustainable food agriculture in the City of Surakarta was only at the stage of inventorying paddy fields and had not yet arrived at the formation of a Regional Regulation. The reason is that paddy fields in the city of Surakarta are not productive because there is no technical irrigation network available, the majority of the livelihoods of the people of Surakarta are not as farmers, and the high demands of settlement needs as a consequence of the development of urban areas. This is in accordance with the results of identification by the Department of Agriculture, BPN and BAPPEDA that out of 111 hectares of agricultural land listed in the Regional Spatial Planning of Surakarta City No. 1 of 2012, the total area of agricultural land is less than 111 hectares and only 80-90 hectares of land. agriculture that is not cultivated and partly in the form of paddy fields surrounded by housing. The absence of a regional regulation that stipulates the protection of sustainable agricultural land causes in practice there is no clarity regarding protected land, sanctions for violations or incentives that will be accepted by the community if they do not carry out or protect the agricultural land they own.