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Firms big and small that can weather the economic storm will be able to hire more people and put more people out of poverty. Lacking proper asset segregation, small and medium-sized firms in Medan's Kampung Baru, Maimun District, tend to skimp on accounting. Intuition and expertise continue to guide the decision-making process for the majority of these heavy traders. One goal of PKM in basic accounting courses for SMBs is to teach students how to perform accounting in a way that is both methodical and crucial for measuring revenue, expenses, and profits. to keep up with the company's progress. In the Medan Maimun District of Kampung Baru Village, there are three steps to carrying out community service: conducting interviews and field observations, training, and mentoring and monitoring. Increased work motivation is one possible outcome of this activity's success in expanding participants' understanding of basic accounting and bookkeeping principles and practices.

Education is an essential component in an individual’s life which plays a role in providing self-development, determining the future, and forming national identity. In the educational process, reading skills are an important aspect because reading is the key to gaining knowledge. A high interest in reading will encourage students to learn independently and broaden their horizons. However, interest in reading is often influenced by internal factors such as understanding the benefits of reading, and external factors such as the social environment and the availability of learning media.  Games Book-based learning media is one solution to increase students’ reading interest. This media combines game elements with learning, creating an interactive and fun learning atmosphere. Games Books are also able to stimulate creativity, increase learning motivation, and support collaborative learning. In its implementation, this media is designed to attract students’ attention with educational games such as mazes, puzzles, puzzles and other games. As a result, the use of this media has proven to be effective in increasing students’ reading interest. This research aims to explore the potential of using Games Books in increasing students’ reading interest, especially at the elementary school level. With a creative educational approach, it is hoped that this media can make a positive contribution to the learning process, support the achievement of educational goals, and create meaningful learning experiences.  

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

The following article has the following objectives: (1) to understand the meaning of role playing (2) the purpose of implementing role playing (3) the function and provisions in implementing the role playing model for elementary school students (4) the advantages and disadvantages of using role playing. In implementing role playing, there are quite good benefits for training and increasing creativity and understanding students' learning and mathematical concepts, especially at the elementary level. At that age, a strong understanding is needed because they are not yet able to think abstractly. Therefore, a method is needed that emphasizes the concept so that it is easier for students to learn mathematics. It is also necessary to make more efforts to emphasize understanding the concept so that students have a good enough basis for thinking to achieve other cognitive abilities.

This study aims to integrate the learning of Natural and Social Sciences (IPAS) with the traditional hula hoop game in Pramuka Siaga extracurricular activities at MIS Dadirejo. The research employs a qualitative approach with a descriptive design. The subjects of the study include fourth and fifth-grade students actively participating in Pramuka activities. Data collection techniques involve observation, interviews, and documentation. The findings reveal that the innovative use of hula hoop games can enhance students' motor skills, such as body coordination and balance, as well as their understanding of concepts like force, energy, and gravity taught in IPAS subjects. The implications of this study emphasize the importance of integrating traditional games into active learning to simultaneously improve students' physical and academic skills.

Teachers have a key role in ensuring the safety of students during disasters, however, to carry out this role effectively, they need a deep understanding of disaster inclusive risk reduction education. Early age students are the group most at risk in disasters. Inclusive disaster preparedness education training for teachers aims to increase teacher competence in designing inclusive learning programs related to disaster preparedness in schools. Through participatory methods with an andragogy approach, teachers are trained to develop individual learning programs and develop learning tools that are responsive to students' needs. The training also includes the preparation of inclusive earthquake simulation scenarios, where participants learn to design safe and accessible evacuation routes and respond to various types of student needs. The results of this activity show a significant increase in teachers' understanding and skills regarding inclusive disaster preparedness, as evidenced by the learning tool products produced during the training. The importance of continuous training and collaboration with various stakeholders to strengthen disaster preparedness in schools

The advancement of network technology plays a crucial role in supporting modern education. This study aims to enhance students' understanding of network technology at SMA 1 Tajurhalang through a program of computer network implementation and simulation. The activities involve participatory training that includes the introduction of basic networking concepts, hands-on router configuration practices, and simulations of LAN, MAN, and WAN networks. Evaluation results indicate an improvement in students' ability to configure networks and solve related technical problems. These findings highlight the importance of technology training in preparing students for the digital era.

This research aims to analyze the summation of blood cells so that it becomes a reference for pharmacy students in their learning and becomes the foundation for further study of pathology, pharmacology, and therapeutic mechanisms that they can use in professional practice. This study uses qualitative research, primary data sources and secondary data sources generated from literature studies, data types in the form of qualitative, data collection techniques in the form of tracing previous research, data analysis techniques in the form of qualitative descriptive.  Blood is one of the organs in the human body that is very vital. Blood is a unit consisting of blood cells and blood plasma. This analysis is carried out to obtain information about the sum of blood cells in the human body, hospitals or laboratories conduct blood analysis with excellent accuracy but the shortcomings lie in the slow process and the accuracy becomes non-standardized because it depends on the level of expertise/experience of the operator and also the level of fatigue. Efforts to overcome the length of time and for the purpose of initial diagnosis can use image processing techniques based on blood cell morphology. Along with the development of technology, there are currently several researchers who are conducting various studies in the application of computerized methods used in the classification of white blood cell types. The main function of red blood cells is to carry oxygen from the lungs and distribute it throughout the body. The analysis of human blood is very important, especially related to the diagnosis of a disease. Based on the results of this study, it shows how many red blood cells are present in the body and can be applied to detect a disease. For pharmacy students, an understanding of the sum of blood cells is necessary to develop knowledge and will be useful in clinical practice.

This research shows that the effectiveness of learning is measured by the success of the relationship between students and teachers to achieve learning goals. This study aims to determine the effectiveness of the use of audio visual media in learning Pancasila and Civics Education (PPKn) in class VII of SMP Negeri 6 Samarinda and its inhibiting factors. The research subjects involved Civics teachers, principals, and students using observation, interview, and documentation techniques. The results showed that the use of audio visual media had a positive impact on students' participation and involvement in learning. Although some students did not fully agree, overall audio visual media improved students' understanding. However, there are internal inhibiting factors such as students' limited knowledge and motivation, as well as external factors such as internet access problems, lack of technological infrastructure, and support from the environment that affect the effectiveness of using audio visual media in learning.  

This study aims to analyze the development of the Bukit Lawang tourism area. The research employs descriptive and qualitative data analysis, focusing on a problem-solving approach that is based on descriptions rather than numerical data. The purpose of using a qualitative research method is to facilitate a better understanding of information from the sources used as data, providing an effective comprehension of the ecotourism development strategy being studied. The qualitative analysis involves data collection through interviews, observations, documentation, and other methods. The research findings indicate that income from the development of the Bukit Lawang tourism sector has not significantly impacted the local revenue (PAD) of Langkat Regency as a whole. This is because Bukit Lawang tourism has not been fully implemented and managed effectively by the government. Tourism and conservation activities in Bukit Lawang have yet to be supported by proper tourism area planning, which is essential for sustainable tourism. The land division by the government is currently limited to conservation areas, plantations, and community-owned lands. Sustainable tourism land use planning would make Bukit Lawang a more responsive area. Achieving a sustainable tourism area in Bukit Lawang requires the involvement of both the government and local communities.

The study is titled Analysis of Digital Literacy Ability Levels at Grand Dian Slawi Hotel Staff. The purpose of the study is to evaluate and understand the level of digital literacy capabilities owned by Hotel Grand Dian Slawi staff in various aspects, such as the use of information technology, digital communication, online collaboration and data security. The study used a quantitative approach with survey methods using questionnaires deployed to 26 hotel staff. The results of the study showed that most staff have excellent digital literacy rates with an average percentage of 92.31%. There are still some aspects that need to be improved, such as understanding digital ethics and valid information selection. The findings provide useful insights for the development of training programs that are more effective in improving digital skills in hospitality work environments. Keywords digital literacy, hotel staff, information technology, digital communication

This research examines the formulation of restorative justice-based law enforcement policies for children in conflict with law, focusing on the development and implementation challenges within the juvenile justice system. Using a qualitative descriptive-analytical approach, the study analyzes current policy frameworks, implementation practices, and systemic challenges through comprehensive literature review, in-depth interviews with key stakeholders, and focus group discussions with legal practitioners and child protection experts. The findings reveal that while the legal framework for restorative justice exists, implementation faces significant challenges including limited understanding among law enforcement officers, inadequate infrastructure, and insufficient inter-agency coordination. The study also identifies successful practices and proposes a comprehensive policy framework that emphasizes capacity building, institutional strengthening, and community engagement. This research contributes to the development of more effective and child-centered approaches in juvenile justice systems, providing practical recommendations for policy makers and law enforcement agencies in implementing restorative justice principles for children in conflict with law.

The legal landscape of interfaith marriage in Indonesia presents a complex challenge that intersects social dynamics, legal frameworks, and cultural diversity. This research aims to critically analyze the existing legal system governing interfaith marriages, exploring the fundamental tensions between legal norms and social realities. Through a comprehensive socio-legal methodology, the study investigates the intricate challenges of harmonizing marriage laws in a pluralistic society.The research employs a mixed-method approach, combining normative juridical analysis with empirical social research. Extensive document analysis, comparative legal studies, and expert interviews provide a nuanced understanding of the current legal and social complexities surrounding interfaith marriages. The study examines the interactions between state law, religious norms, and customary traditions that shape marriage regulations in Indonesia.Key findings reveal significant gaps between legislative provisions and social practices, highlighting the urgent need for a more adaptive and inclusive legal framework. The research identifies multiple challenges, including jurisdictional conflicts, individual rights protection, and the complex interplay of different normative systems. Theoretical foundations draw from legal certainty theory, legal pluralism, and social justice theory to construct a comprehensive analytical framework.The study proposes innovative approaches to legal harmonization, emphasizing the delicate balance between maintaining legal certainty and accommodating social realities. Recommendations include developing more flexible legal mechanisms, enhancing inter-institutional dialogue, and creating regulatory frameworks that recognize the dynamic nature of social relationships and individual rights in contemporary Indonesian society.Ultimately, the research demonstrates that effective legal harmonization requires a holistic approach that bridges the gap between formal legal structures and the lived experiences of individuals navigating interfaith marriages. By providing a critical analysis of the current legal landscape, the study contributes to broader discussions on legal pluralism, social justice, and individual rights in Indonesia.

Turnover Intention influenced by a combination of individual, organizational, and work environment factors. In this context, psychological theories such as Herzberg's two-factor theory can help understand this dynamic by dividing factors that influence job satisfaction into motivators and hygiene factors. Motivators, such as recognition and achievement, contribute to higher job satisfaction, while hygiene factors, such as working conditions and management policies, play a role in preventing dissatisfaction. This study aims to explore the relationship between job satisfaction, job stress, managerial support, and employee engagement on turnover intention in various sectors. This study uses a quantitative approach with a Likert scale-based survey to collect data, which were analysed using Pearson correlation tests and multiple linear regression. The results showed that job satisfaction and managerial support have a significant negative relationship with turnover intention, while job stress shows a significant positive relationship. In addition, employee engagement through organizational citizenship behaviour (OCB) has been shown to reduce turnover intention even though the level of job satisfaction is low. This study provides practical implications for organizations to design employee retention strategies through stress management, increasing job satisfaction, and managerial support. This study contributes to the enrichment of the literature on human resource management, particularly in understanding the dynamics of turnover intention, and recommends further research with a longitudinal approach to validate the results in other sectors.

This article aims to examine the implementation of morals-based non-test assessment in PAI learning in grade 11 of SMK Muhammadiyah 4 Surakarta, focusing on its influence on students' character development. Islamic Religious Education (PAI) has an important role in instilling moral values. In this context, morals-based non-test assessment is an effective approach to assessing students' character development, as it focuses on observing their behavior and attitudes. At SMK Muhammadiyah 4 Surakarta, the implementation of this method is expected to help students not only understand religious teachings in theory, but also apply them in daily life. This research is a type of field research that is descriptive qualitative in nature. The main focus of this research is to understand the concept of evaluation in Islamic Religious Education (PAI) learning, which includes both test-based and non-test evaluation methods at SMK Muhammadiyah 4 Surakarta. In this study, a phenomenological approach is used to explore the experiences and understanding of individuals or groups regarding the phenomenon under investigation. Moral-based non-test assessment in PAI learning aims to evaluate students' moral values in everyday life. In contrast to test assessments that measure cognitive abilities. The implementation of morals-based non-test assessment faces obstacles such as difficulties in measuring morals objectively and limited time for observation.Morals-based non-test assessment in Islamic Religious Education (PAI) learning at SMK Muhammadiyah 4 Surakarta has an important role in shaping student character, in addition to mastery of academic material.

The author focuses on analyzing the Jigsaw learning method in class VII SKI subjects at MTsN 6 Nganjuk. This writing aims to analyze the implementation of learning using the Jigsaw method, how this method can have an effect on student interaction, student activity in learning, and the difference in receiving material in SKI subjects. This writing uses a qualitative method with a phenomenological approach. Information obtained from observations, then interviews, and analysis of learning outcomes. The results obtained from the Jigsaw method analysis had a very drastic effect on increasing student activity. They are more enthusiastic, active, and able to work together in groups. Then this method increases students' activeness and self-confidence when appearing in front of the class. Although there are advantages, this research identifies a problem, namely the limited time which can reduce the overall application of the method. Some students like learning in groups to interact and exchange knowledge with other friends. However, some students experience challenges in understanding the material and they do not feel comfortable when explaining the material in front of the class. The conclusion is that the Jigsaw learning method provides positive things to increase active student interaction, involvement and increase self-confidence in SKI learning. The implication of this research is the need for plans that are ready and supported by teachers that can help to successfully analyze the Jigsaw method in the context of SKI learning at MTs level.  

This study examines the influence of Islamic intellectual transformation on the development of Western civilization, especially in the transfer of knowledge, technology, and cultural values ​​from the Middle Ages to the modern era. The background of this study is based on the importance of understanding the contribution of Islamic civilization in building the intellectual foundation for the rise of Europe. This study aims to identify and analyze the contributions of Muslim scientists in various disciplines, such as philosophy, astronomy, mathematics, and medicine, and how these thoughts were adopted and developed in the Western world. The method used is a qualitative approach through historical literature studies and comparative analysis of classical and modern documents. The findings show that Islamic intellectual thought played a significant role in accelerating Western intellectual development, through translations of scientific works and the influence of the thoughts of figures such as Al-Farabi, Ibn Sina, and Ibn Rushd. The implications of this study emphasize the importance of recognizing the role of Islamic civilization in the history of global science, as well as the need to revitalize dialogue between civilizations to strengthen harmony and cross-cultural cooperation.

This article examines the accusations of PKI affiliation contained in the novel Ronggeng Dukuh Paruk Ahmad Tohari's work, with a literary sociology approach. This novel describes the lives of village communities are hit by social and political tensions after the incident G30S/PKI. Through the main character Srintil, a ronggeng who is trapped in stigma politics, this article analyzes how accusations of PKI affiliation affect social dynamics and culture in the village. The focus of this study is to understand how social elements, especially gender and the role of women in Batak custom, interact with greater political power, and how this is reflected in the novel's narrative structure. By using literary sociology theory, this research also discusses identity social and political aspects are formed through literary texts, as well as the implications of these accusations on the formation of morality and views of society at that time. Through analysis It is hoped that this article will contribute to the understanding of the relationship between literature, politics and social identity in Indonesia, especially in context post-1965 history.

This article examines the accusations of PKI affiliation contained in the novel Ronggeng Dukuh Paruk Ahmad Tohari's work, with a literary sociology approach. This novel describes the lives of village communities are hit by social and political tensions after the incident G30S/PKI. Through the main character Srintil, a ronggeng who is trapped in stigma politics, this article analyzes how accusations of PKI affiliation affect social dynamics and culture in the village. The focus of this study is to understand how social elements, especially gender and the role of women in Batak custom, interact with greater political power, and how this is reflected in the novel's narrative structure. By using literary sociology theory, this research also discusses identity social and political aspects are formed through literary texts, as well as the implications of these accusations on the formation of morality and views of society at that time. Through analysis It is hoped that this article will contribute to the understanding of the relationship between literature, politics and social identity in Indonesia, especially in context post-1965 history.

The socio-cultural approach is a crucial aspect of creating inclusive and relevant guidance and counseling services, particularly at SMAN 7 Tasikmalaya, which has a diverse student background. This study aims to understand how socio-cultural values are integrated into the counseling process to help students address various issues, such as adaptation difficulties, social gaps, and interpersonal conflicts. Using a qualitative research method with a case study approach, data were collected through in-depth interviews, observations of counseling activities, and document analysis. The results indicate that implementing strategies such as classical guidance, home visits, and community-based approaches effectively strengthens the relationship between counselors and students and enhances students' skills in dealing with differences. Additionally, the integration of local culture into counseling programs positively impacts fostering mutual understanding among students. The implications of this study highlight the need for counselor training to better comprehend students' socio-cultural contexts, enabling counseling services to be designed according to their needs and conditions. This research contributes significantly to developing guidance models that respect socio-cultural diversity in educational settings.