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The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.

This research aims to improve children's social skills through implementing the Kabadi-kabadi Traditional game in Group B TK Ar-Rahman Tobengeano, North Kolaka Regency. The research uses a classroom action research (PTK) design with two cycles. The research subjects consisted of 16 children in Group B TK Ar-Rahman Tobengeano. Data is collected through observation and documentation of the learning process. The results showed that the implementation of the ball maze game significantly improved children's social abilities. In cycle I, there was an increase from 40% to 72.22%, and in cycle II the success rate was 93.75%. The implication of this research is that the ball maze game can be used as an effective alternative method in developing the social skills of children aged 5-6 years. It is expect that this research can contribute to the development of learning strategies in kindergarten and provide guidance for teachers to design learning activities that support children's social development.

This research aims to examine the transformation of traditional expressions in the Makassar traditional wedding procession in the modern era. The main focus of the research is to understand how these expressions adapt to social change, technology and modern values, as well as their impact on preserving the culture and identity of the Makassar community. The method used in this research is a qualitative approach with in-depth interview techniques and participant observation. The research results show that although some traditional expressions have undergone modifications to adapt to the modern context, the core of the cultural values ​​contained are still maintained. This transformation reflects adaptive cultural dynamics and shows that modernization does not always threaten tradition, but can serve as a means of strengthening and enriching cultural heritage. This research emphasizes the importance of striking a balance between preserving traditions and innovating so that these traditions remain relevant amidst changing times.

This research uses a qualitative approach and the type of research is descriptive, namely to understand the phenomenon that describes and describes an event of the peciho mata mual tradition in an effort to improve harmony in the extended family carried out in the Pakpak Klasen community in Sionom Hudon Toruan village in Parlilitan sub-district, Humbang Hasundutan district, using the collection method. data includes observation, interviews, documentation. The focus of this problem is: 1. The existence of the Peciho Mata Mual tradition in an effort to increase extended family harmony in the Pakpak Klasen community in Parlilitan sub-district, Humbang Hasundutan district. hasundutan. 2. The Peciho Mata Mual tradition is an effort to extended family harmony for the Pakpak Klasen community in Parlilitan sub-district, Humbang Hasundutan district. 3. Peciho Mata Mual has become an aspect of modern life for the Pakpak Klasen community in Parlilitan sub-district, Humbang Hasundutan district. The results of this research conclude: The existence of the Peciho Mata Mual tradition that has existed from the past and exists to this day, where the Peciho Mata Mual tradition in Sionom Hudon Toruan village, Parlilitan sub-district is carried out to increase harmony in the wider family in accordance with the stages in the Peciho Mata Mual tradition. This tradition is carried out because it is obligatory according to custom and there are problems in the family if you have not carried out this tradition, namely the connection between the bones and the berenya is almost tenuous and less harmonious, and Peciho Mata Mual has become an aspect of modern life for the Pakpak Klasen community in Sionom Hudon Toruan Village, Parlilitan District, Regency. Humbang hasundutan, because of its unique cultural heritage and traditions which are an opportunity to strengthen ties of brotherhood among families and society as a whole.                                                                                 

This research is entitled the intrega nan kakorok tradition of the Assae Berliuk tribe in West Lakekun Village, Kobalima District, Malaka Regency. The aim of this research is to understand the implementation process carried out during the intrega nan kakorok ceremony. This study used descriptive qualitative method. The results of the research show that the Intrega Nan Kakorok tradition among the Timor Leste people of the Assae Berliuk Tribe in West Lakekun Village, Kobalima District, Malacca Regency really upholds this tradition because they consider that intrega nan kakorok is a culture that has been passed down from generation to generation. Intrega is submission, nan is meat and kakorok is neck. Intrega nan kakorok is carried out to commemorate the deceased or express feelings of sorrow or intrega nan kakorok is expressed in the form of conditioning oneself in a certain attitude. The Intrega Nan Kakorok tradition is a final ceremony of respect for uncle, where a ceremony will be carried out in the form of slaughtering an animal (buffalo) which will be given to uncle or to the family who has the right to the meat. The intrega nan kakorok ceremony can only be performed when there is a death or a time of mourning. For all the East Timorese people of the Assae Berliuk Tribe in West Lakekun Village, Kobalima District, Malaka Regency, it is hoped that they will continue to maintain and always uphold this traditional heritage for their children and grandchildren so that its historical value is maintained, remains and is always developed further.

Traditional markets are transaction centers and supply networks for people's basic needs so that in traditional markets there is quite strong competitiveness between traders because in traditional markets many traders sell the same merchandise as other traders. Therefore, in serving consumers, traders must provide good service so that consumers feel comfortable and will return and become regulars at the shop. In traditional markets there is a relationship or personality relationship between sellers and buyers. This is related to the concept of social capital which is getting to know each other and in which there are also elements of trust, social networks and normative values ​​between economic actors. Social capital in traditional markets plays a very important role in the existence of traditional markets so it is not surprising that the development of modern markets is increasingly widespread nowadays, but traditional markets can still survive and become a culture and necessity that is still very much needed by the local community to this day. The research method for analyzing Trader Interactions in Traditional Markets to Improve Economic Welfare in Tanggul Wetan Village uses descriptive methods. In this research analysis, we use social capital theory based on Pierre Bourdieu's perspective, which states that the definition of social capital is the amount of resources, actual or virtual, that are gathered in an individual or group because they have a long-lasting network of reciprocal relationships of acquaintance and more or less recognition. institutionalized (Field, 2011:23). We researchers use the concept of trust.

Traditional markets in Sidoarjo, like in many places in Indonesia, play an important role in the local economy and community life. However, the challenges of modernization and competition with modern markets have threatened the sustainability of these traditional markets. The role of entrepreneurs and market managers is key in developing traditional markets in Sidoarjo. This research aims to analyze the role of entrepreneurs and market managers in developing traditional markets in Sidoarjo. The research method used is a qualitative study with data collection techniques through in-depth interviews and direct observation in the field. The research results show that entrepreneurs have a strategic role in increasing the competitiveness of traditional markets through product innovation, promotion and improving service quality. Meanwhile, market managers play an important role in organizing market governance, ensuring cleanliness, safety and comfort of visitors, as well as facilitating cooperation between sellers. By actively involving entrepreneurs and market managers in the development process, traditional markets in Sidoarjo can face the challenges of modernization and increase their attractiveness for local communities and tourists. In conclusion, close collaboration between entrepreneurs and market managers is needed to ensure the sustainability and progress of traditional markets in Sidoarjo.

This research aims to develop an integrative-interconnective paradigm of the ngebuyu tradition of giving birth to a baby in Lampung from an Islamic perspective. The ngebuyu tradition is a Lampung traditional ritual carried out after the birth of a baby. This tradition has noble values that can be integrated with Islamic teachings. This research was carried out using the library research method, namely collecting and analyzing data from various library sources. The research results show that the ngebuyu tradition has several values that are in line with Islamic teachings, such as the values of gratitude, mutual cooperation and solidarity. These values can be integrated with Islamic teachings through an integrative-interconnective paradigm. This paradigm emphasizes the importance of connecting tradition and religion, so that both can strengthen and enrich each other.

The Nyadran tradition is very important for the life and culture of Indonesian society. Nyadran carried out by people in Kubulangka village in Java is an activity that occurs every year before Eid or Ramadhan. Likewise, the nyadran tradition is one of the traditions that is still very well maintained in the people of Kubulangka Hamlet, Cukuh Balak sub-district, Tanggamus Regency. This research uses a qualitative descriptive method which involves direct observation in the field. The way we collect information for this research is by conducting interviews, observing and collecting documents. The main data is obtained directly from the person being interviewed or the object being researched. Secondary data comes from previous research such as journals and books related to the Nyadran Tradition. This data is used to explain the Nyadran Tradition in Javanese Culture through an Islamic studies approach in Kubulangka Village, Tanggamus. After that, the data is analyzed in a simplified manner, then displayed, and then conclusions are drawn. This tradition is usually carried out by the Kubulangka people every month of Ruwah in the Javanese calendar. Nyadran is a form of expression of gratitude and respect for ancestors who have passed away. Apart from being an expression of gratitude and respect for ancestors, Nyadran also has deep social and cultural meaning. Through this tradition, people can strengthen relationships between family members and between community members. Apart from that, Nyadran is also a means to strengthen the sense of togetherness and solidarity within the community.

The aim of this research is to determine the meaning and value of the Kukhuk Limau tradition in terms of a psychological approach in Islamic studies. This research is research using library research which uses a descriptive qualitative approach. The results of the discussion of this paper are that pregnancy thanksgiving traditions such as Kukhuk Limau in Islam reflect various psychological aspects related to happiness, mental readiness, and social relationships in a religious context. In the psychological approach in Islamic studies, this tradition can be interpreted as: 1) Mental and Emotional Readiness, where this tradition provides an opportunity for prospective parents to celebrate and appreciate the gift of pregnancy with joy and gratitude. This can help strengthen the emotional bond between a married couple and prepare them mentally for the role of parents. 2) Social Relations and Community Support, where this tradition involves family, friends and the community as a form of social support and solidarity. In an Islamic psychology perspective, this social support is important for strengthening family ties and building a supportive social network, which can then help reduce stress and anxiety related to pregnancy, and 3) Spirituality and Gratitude, where pregnancy thanksgiving is also a moment to strengthen connections. spiritual relationship with Allah and express gratitude for the gift of pregnancy. In Islam, appreciation for Allah's blessings is an important part of worship, and the tradition of thanksgiving is one way to express this gratitude.

Lingual or language is an integral part of the cultural expression of a society, is used as a means of communicating values, beliefs and customs, has an important social function and fosters a sense of group identity and solidarity. Traditional Balinese snacks for the Cemagi Village society are not just food but also have an important role as a means of traditional ceremonies. A linguistic anthropology approach was used by researchers to reveal the culture of the Cemagi people, in the process of inheriting and passing on the role of traditional snacks in their beliefs as Hindus. It is hoped that the role of traditional snacks can be learned, inherited, passed on from one generation to the next, through actions in the form of face-to-face interactions, and of course through linguistic communication, both verbal and non-verbal. -verbal form. The proposed research is to find out how traditional food exists and to know the lexicon of traditional snacks and their meaning in a traditional ceremony. There were 12 lexicons found in this first research and explained in terms of processing processes and fields of meaning in the beliefs of the Cemagi society. Traditional snacks are used as the main filling material and function as a means in traditional ceremonial processions. Traditional snacks are symbolic and expressive, both in terms of shape, ingredients and taste.

This research is a written work whose truth is found and seeks the truth behind a tradition in the Pakpak tribe. From the results of this research, the author searched from various sources to reveal the importance of the menerbeb tradition in the Pakpak tribe. As time goes by, times are developing and new discoveries are being made, so slowly this tradition becomes forgotten and is rarely done by anyone as a sign of respect. Through this article, the author reveals the purpose, meaning and biblical basis of the menerbeb tradition of the Pakpak tribe. This article will also aim to explain how important it is to preserve the traditions that exist in the tribes of each region and to maintain traditional values ​​through traditions that have been passed down by ancient ancestors.

  This research focuses on the values ​​of the existence of the sekaten tradition in the perspective of customary law and Islamic law, as stated in article 18B paragraph 2 which states that "The state recognizes and respects customary law community units and their traditional rights as long as they are still alive and in accordance with with the development of society and the principles of the Unitary State of the Republic of Indonesia." and also article 28 paragraph 3 which emphasizes that the cultural identity and rights of traditional communities must be respected along with developments over time. The method used in this research is Library Research, which means dissecting the value of the existence of the sekaten tradition and the formation of customary law and Islamic law. Customary law and Islamic law have become part of the positive legal system in Indonesia. In the formation of positive law in Indonesia, both customary law and Islamic law were recognized and integrated into the national legal framework. Islamic law encourages Muslims to create a just and harmonious society where individual interests do not outweigh social interests. These ideas are consistent with traditional beliefs that highlight the importance of community, solidarity, and mutual aid in society. However, it is important to realize that how Islamic law is interpreted and implemented varies across societies and countries.

Developments in the realm of health law develop in line with advances in health science. Currently, health law has become a very important element in dealing with various legal problems and issues in the health sector. On the other hand, with the development of increasingly sophisticated technology, the issue of traditional medicine has received less attention. However, in the context of efforts to fulfill the right to health in Indonesia, traditional medicine should be an alternative that is important to pay attention to. This is supported by Indonesia's natural conditions which have rich biodiversity, including various plant species that have the potential to be used as raw materials for traditional medicine. Thus, legal protection of traditional medicines from the perspective of health law and intellectual property law becomes very important. The research method used in this research is a normative research method which is conceptualized in legislation or conceptualized as norms or rules that serve as the basis for human behavior. The aim of this research is to analyze the legal protection of traditional medicines from the perspective of health law and intellectual property law in Indonesia. The results of this research concluded that related to traditional medicine, Law no. 17 of 2023 does not explicitly mention it as a traditional medicine. However, the definition of traditional medicine is equated with the term "Natural Medicine." In Article 321 paragraph (1), natural medicines are divided into several categories, including herbal medicines, standardized herbal medicines, phytopharmaca, and other natural medicines. Legal protection for traditional medicines or natural medicines is regulated in Articles 324-325 of Law no. 17 of 2023 concerning Health. On the other hand, in the context of Intellectual Property Rights (IPR), legal protection for traditional medicines is included in the patent system, as regulated in Article 26 of Law Number 13 of 2016 concerning Patents.

The knowledge of medicine and treatment, also known as Jamu, is one of the most important areas of Traditional Knowledge. It is widespread among indigenous peoples and local communities, and is an integral part of the communal rights held by indigenous peoples. Almost all indigenous peoples have developed knowledge about plants for various purposes, especially for medicine. The use of biodiversity as an ingredient in medicinal herbs has been a common practice in Indonesia for centuries. The question that arises is whether the knowledge of Jamu has received adequate protection from the government againts the rights of indigenous peoples related to Traditional Knowledge. This is the focus of the author attention in this discussion. This research discusses the regulation of communal intellectual property in the legal framework used to protect the knowledge of traditional herbal medicine, and how the effectiveness of legal protection of communal intellectual property on traditional herbal medicine knowledge. The purposes of this study is to determine the legal protection of traditional knowledge and analyze the positive legal regulations. This research method used by researchers is the normative juridical approach method. The results of the research conducted by the author in this thesis can be concluded that Traditional Protection on Jamu needs to be protected in accordance with the concept of protection of Philipus M. Hadjon, namely by means of preventive protection and repressive protection.

Indonesia has a wealth of local traditions, one of which is the Reog Kendang Dance from Tulungagung. This dance was created in 1978 and shows the story of the journey of Kediri soldiers accompanying Ratu Kilisuci to Mount Kelud. The six dancers use large drums (dhodhog) to accompany the dance that depicts the procession. This article discusses the existence of the Tulungagung Reog Kendang Dance as a local wisdom tradition, as well as examining the history, values ​​contained, its development, and efforts to maintain this tradition. The approach to this research is qualitative research. Data collection in this research was carried out using observation, interviews and documentation methods at one of the studios in Gendingan village, Kedungwaru subdistrict, Tulungagung district. The results of this research include: 1) History of the Reog Kendang Tulungagung Dance, 2) The values ​​contained in each movement and artistic instrument of the Tulungagung Reog Kendang Dance, 3) The existence of the Tulungagung Reog Kendang Dance, 4) The development of the Tulungagung Reog Kendang Dance, 4) The development of the Tulungagung Reog Kendang Dance. and 5) Efforts to preserve the art of Reog Kendang Tulungagung Dance.

Media learning is an integral part of the modern educational process which make a significant contribution to the effectiveness of learning and also provides a means of facilitating effective and interesting learning for students. Along with technological developments, media learning has undergone a significant transformation, from traditional to modern using advanced technology. The debate about the effectiveness between traditional and modern media learning continues to be a concern in the world of education. The effectiveness of media learning is an important instrument in supporting the achievement of learning objectives. Quantitative methods are used by researchers to obtain accurate information that is based on empirical phenomena and can be measured. The aim of this research is to determine the effectiveness of traditional and modern media learning in implementing student learning activities. The quantitative sample consists of 100 students selected randomly from each population stratum. The quantitative sample consists of students selected purposively based on certain criteria.

Luka bakar merupakan suatu trauma yang disebabkan oleh panas, arus listrik, bahan kimia yang mengenai kulit, mukosa dan jaringan yang lebih dalam. Dalam penanganan luka bakar dapat digunakan bahan sintetis dan alam. Tumbuhan yang secara tradisional telah digunakan untuk penanganan luka bakar adalah lidah buaya (Aloe barbadensis Mill.) dan pisang Ambon (Musa x paradisiaca Linn.). Penelitian ini bertujuan membuat formulasi sediaan luka bakar dari ekstrak lidah buaya dan fraksi  dari batang pohon pisang Ambon. Metode penelitian eksperimental meliputi ekstraksi dan fraksinasi batang pisang Ambon, pengujian efektivitas kelompok, formulasi sediaan luka bakar, pengujian efektifitas sediaan yang mengandung kombinasi fraksi batang pisang Ambon dan ekstrak lidah buaya, evaluasi sediaan gel dan pengujian keamanan gel. Hasil penelitian menujukkan sediaan gel yang dibuat memenuhi persyaratan, sediaan F3 memperlihatkan efektivitas sebesar 64.6% sedangkan kontrol negatif sebesar 44.28% dan sediaan yang dibuat tidak mengiritasi kulit. Kata kunci: Luka bakar, Pisang Ambon, Gel, Lidah Buaya

Luka bakar merupakan suatu trauma yang disebabkan oleh panas, arus listrik, bahan kimia yang mengenai kulit, mukosa dan jaringan yang lebih dalam. Dalam penanganan luka bakar dapat digunakan bahan sintetis dan alam. Tumbuhan yang secara tradisional telah digunakan untuk penanganan luka bakar adalah lidah buaya (Aloe barbadensis Mill.) dan pisang Ambon (Musa x paradisiaca Linn.). Penelitian ini bertujuan membuat formulasi sediaan luka bakar dari ekstrak lidah buaya dan fraksi  dari batang pohon pisang Ambon. Metode penelitian eksperimental meliputi ekstraksi dan fraksinasi batang pisang Ambon, pengujian efektivitas kelompok, formulasi sediaan luka bakar, pengujian efektifitas sediaan yang mengandung kombinasi fraksi batang pisang Ambon dan ekstrak lidah buaya, evaluasi sediaan gel dan pengujian keamanan gel. Hasil penelitian menujukkan sediaan gel yang dibuat memenuhi persyaratan, sediaan F3 memperlihatkan efektivitas sebesar 64.6% sedangkan kontrol negatif sebesar 44.28% dan sediaan yang dibuat tidak mengiritasi kulit. Kata kunci: Luka bakar, Pisang Ambon, Gel, Lidah Buaya

The purpose of this study is to describe and analyze the Sekapur Sirih dance movement as a tradition-based creation dance. This type of research is qualitative research with descriptive methods. The informants of this study were dance creators, musicians, singers, dancers. This research uses independent instruments assisted by stationery and cameras. The data uses primary and secondary data. Data collection techniques are carried out through literature studies, observation, interviews and documentation. The stages of data analysis are data collection, data reduction, data presentation and conclusions. The results showed that Sekapur Sirih Dance as a Tradition-Based Creation Dance in terms of space, time and energy. The spatial aspect of Sekapur Sirih Dance is dance movement. Sekapur Sirih Dance uses straight lines, diagonal lines and curved lines. Straight lines have a calm impression, diagonal lines have a dynamic impression and curved lines have a soft impression. The volume contained in this dance is large and small. The dominant facing directions in this dance are front, right, left and diagonal. Levels use low, medium, and high levels. The focus of view on this dance is fore, down, and up. The time aspect of Sekapur Sirih Dance as a Tradition-Based Creation Dance is a slow tempo at the beginning of the movement, followed by medium and fast tempos. From the rhythmic element of this Sekapur Sirih Dance.