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This study examines strategies to increase financial literacy to encourage the growth of MSME financial performance in Semarang Regency. Using a qualitative approach, the study involved 120 MSMEs with data collection through in-depth interviews, observations, and focus group discussions. The results of the study show that the condition of financial literacy is still low, with 65.3% of MSMEs not doing regular financial records, 77.5% mixing business-personal finance, and 81.7% lacking understanding of financial products. Structured mentoring programs with a holistic approach have proven to be effective in increasing the financial management capacity of MSMEs, marked by an increase in turnover (35.2%), operational efficiency (24.7%), and access to capital (19.8%). Multi-stakeholder collaboration and digital technology integration are key factors in the success of the program. The research results in a financial literacy development framework that can be adapted for implementation in other regions.

The rapid development of information technology and telecommunications has driven companies and MSMEs to adopt desktop, mobile, and web-based applications to enhance operational performance. PT HPS Painan Padang, previously relying on manual ticket bookings, faced challenges in efficiency and susceptibility to brokering practices. To address this, a web-based travel ticket booking application was developed, enabling customers to book tickets online more practically, quickly, and conveniently, anytime and anywhere. The integration of Natural Language Processing (NLP) technology in the form of a chatbot further enhances service efficiency and responsiveness. This feature provides real-time information on departure schedules, seat selection, and payment transactions while also supporting sentiment analysis and swift responses to customer feedback, ultimately improving service quality. The application, built using PHP, MySQL, and CodeIgniter with a Prototype development approach, adapts to changing market demands. Testing via GTmetrix on the https://desistravel.xyz/backend page demonstrated excellent performance with an 88% Performance score, 95% Structure score, and optimal Web Vitals metrics, indicating a fast, responsive, and stable platform. The final product is a user-friendly web-based ticket booking application supported by an intelligent chatbot, offering a seamless user experience, enhancing customer satisfaction, and streamlining the travel booking process efficiently.

This study aims to determine the effectiveness of Audio-Lingual Method (ALM) on students' pronunciation performance. Proper pronunciation is one of the important aspects in foreign language learning, especially English, which is often a challenge for students. This study was conducted using a quasi-experimental design, in which two different groups of students were given different treatments: one group was given instruction using the Audio-Lingual method, while the other group was given the conventional method. Data was collected through pronunciation tests conducted before and after the intervention. The results showed a significant improvement in the pronunciation performance of students who received treatment with the Audio-Lingual method compared to the control group. The findings support the hypothesis that the Audio-Lingual method is effective in improving students' pronunciation skills. This study makes an important contribution to language teaching, particularly in improving students' pronunciation skills through a more structured and repetitive approach.

This study examines the influence of financial structure on enterprise value in consumer-focused firms registered on the Indonesia Stock Exchange. Financial structure, characterized as the proportion of borrowing and equity, plays a significant role in financial management, shaping both business performance and market perception. Utilizing a qualitative method through a literature review, this research gathers and analyzes various sources to evaluate the connection between financial structure and enterprise value. The findings indicate that financial structure can have both positive and negative impacts on enterprise value. Integrating borrowing into the financial structure offers benefits such as tax advantages, enhanced profitability, and a favorable signal to investors. However, excessive reliance on borrowing can result in increased financial burdens, such as higher interest expenses, which may lower enterprise value. These results underscore the importance of maintaining an appropriate debt-to-equity ratio to improve or sustain enterprise value.

This study aims to analyze the impact of national boxing sports policies on the performance of athletes in Indonesia. Through a qualitative approach with a literature review, this research identifies the challenges and opportunities faced by boxing, including the lack of training facilities, limited amateur competitions, and suboptimal application of sports science. The study also explores the crucial role of the government and private sector in supporting the development of boxing through the organization of internationally recognized championships, such as the Holywings Sports Show (HSS). The analysis results indicate that structured policies and collaborative support between the government and private sectors are essential to enhance the performance of Indonesian boxing athletes on both national and international stages.

Skin cancer (SC) is a highly serious kind of cancer that, if not addressed swiftly, might result in the patient’s demise. Early detection of this condition allows for more effective therapy and prevents disease development. Deep Learning (DL) approaches may be used as an effective and efficient tool for SC detection (SCD). Several DL-based algorithms for automated SCD have been reported. However, more efficient models are needed to improve accuracy. As a result, this paper introduces a new strategy for SCD based on Grey Wolf optimization (GWO) methodologies and CNN. The proposed methodology has four stages: preprocessing, segmentation, feature extraction, and classification. The proposed method utilizes a Convolutional Neural Network (CNN) to extract features from Regions of Interest (ROIs). CNN is employed for feature categorization, whereas the GWO approach enhances accuracy by refining edge detection and segmentation. This technique utilizes a probabilistic model to accelerate the convergence of the GWO algorithm. Employing the GWO model to optimize the structure and weight vectors of CNNs can enhance diagnostic accuracy by a minimum of 5%, based on evaluation outcomes. The application of the proposed strategy and its performance comparison with other methods indicate that the proposed method with GWO predicted SC with an average accuracy of 95.11% and without GWO an Accuracy of 92.66%, respectively, enhancing accuracy by a minimum of 2.5% when we train our model with GWO.

Modern cellular tissues have evolved into cell tensegrity structures, where cell strength and stability are established through supportive interactions. Tensegrity improves the efficiency of frequency spectrum use and signal quality in cellular networks. Research shows miRNAs play an important role in the regulation of gene expression in the immune system, providing new insights into the complexity of modern biological systems. Structural Design of Cellular Tissues involves computer simulation studies and laboratory experiments on cell tensegrity. Immune Regulation by MicroRNAs includes analysis of MiRNA gene expression and functionality using technologies such as microarrays and high-throughput sequencing. Data Integration includes identifying microRNA gene targets and understanding transcriptional regulation through methods such as reporter gene assays and Chromatin Immunoprecipitation to predict cellular responses in clinical scenarios. The complex interplay between cellular tensegratas mechanisms and immune regulation by microRNAs shows how widespread their interactions are in human biological systems. The cellular tensegratas structure helps improve intercellular communication, while immune regulation by microRNAs ensures the body's proper response to pathogens. Recent research on microRNAs has exposed their role in the development and function of mammalian immune cells. MiRNAs play an important role in the development and function of mammalian immune cells. The complex interactions between cellular tensile mechanisms and immune regulation by microRNAs demonstrate how structural and functional integration can improve the performance of human biological systems. Integration of these data provides a complete picture of the complexity of modern biological systems and their clinical implications in the diagnosis and treatment of immunological diseases.

PT. Semen Indonesia Logistik, as a logistics service provider company, plays a strategic role in supporting Indonesia's economic dynamics. This research aims to determine the extent to which responsibility accounting is implemented as a tool to assess the performance of cost center managers at PT. Semen Indonesia Logistik in supporting the achievement of company objectives. Responsibility accounting is one of the most important components of overall control in a company. This research uses a qualitative descriptive method with a case study approach. The analysis results show that PT. Semen Indonesia Logistik has implemented responsibility accounting optimally. This can be seen from the responsibility accounting requirements that have been implemented, including the organizational structure that has described the authority and responsibility of each level of manager in the company. The company has carried out budget preparation by classifying controllable and uncontrollable costs, account code classification, and responsibility reports. The implementation of responsibility accounting plays an important role in determining responsibility centers, making it easier for managers to evaluate their performance according to established responsibilities. The performance assessment standard at PT. Semen Indonesia Logistik uses Key Performance Indicators (KPI) that must be achieved within one period.

This study aims to analyze the role of the head of the Madrasah's academic supervision in improving the performance of teachers at MTs Darurrahman Rimbo Bujang, Tebo Regency. The research method used is qualitative with a descriptive approach, where data is collected through in-depth interviews, observations, and document analysis. Interviews are conducted with the head of the Madrasah, teachers, and other educational staff to gain a comprehensive understanding of the academic planning and supervision processes implemented. Direct observations of teaching and learning activities, along with document analysis of the work plans, are carried out to delve into the implementation of planned programs. The findings indicate that the head of the Madrasah's academic planning is crucial for enhancing teacher performance. The head of the Madrasah develops a structured plan involving all relevant stakeholders, setting clear goals, and planning periodic training programs. The implementation of academic supervision is conducted through a collaborative approach, where the head of the Madrasah and the supervision team provide constructive feedback to teachers following direct classroom observations. The follow-up of the supervision is also a critical aspect, with a report on supervision results being prepared and regular meetings held to evaluate teachers' progress. With this follow-up, it is expected that teachers receive the necessary support for ongoing development, creating a culture of reflection and continuous improvement in the learning process.

This research was inspired by Bumdesa Podo Makmur, which is an initiative of the village government to improve the community's economy, including educating the public about BUMDes, planting and raising various types of livestock, and running trade and other businesses. There are still individuals who have not joined and taken advantage of BUMDes institutions even though business units are available. The qualitative research methodology used. Data collection methods include documentation, interviews, and observations. Data analysis methods include data reduction, data visualization, data validation, and conclusion drawn. The results of the research are 1) The efforts of the Podo Makmur Kandangan bumdesa in the livestock unit in Kandangan Village, namely improving the quality in the management structure and management of bumdes so that the performance of bumdes managers is getting better. Increasing collaboration with farmer organizations and strengthening social capital capacity, especially in terms of trust and networks to develop livestock business units, is very important in addition to strengthening the management structure of BUMDes. The next step is to try to increase farmers' trust in Bumdes by making the company more open, honest, and honest. 2) The contribution of the Podo Makmur Kandangan bumdesa through the livestock unit to improve the economy in Kandangan Village by carrying out its programs to improve the business units run, especially the livestock unit; helping the community through education, guidance and business improvement training provided by Budes every two months to ensure the proper running of business programs; Assists in organizing, managing, repairing, and supervising the enclosure. This helps goat farms breed and produce livestock products that can be used by many people.

The development of human resources (HR) is crucial for achieving organizational goals, particularly in the competitive food sector. This research analyzes HR management at Perum Bulog Subdrive Surabaya Utara, identifying strengths and weaknesses through a qualitative approach. Interviews and documentation reveal strong workforce quality and structured training programs as key strengths. However, challenges such as low motivation, communication gaps, and resource limitations hinder effectiveness. Opportunities arise from technological advancements and increasing market demand, while threats include intense competition and economic uncertainty. The findings suggest practical recommendations for enhancing HR development strategies, emphasizing the need for improved internal communication, employee engagement, and leveraging technology in training to boost overall organizational performance

This study investigates the bond strength of Glass Fiber Reinforced Polymer (GFRP) bars in concrete at high temperatures. Twenty-four specimens were tested at 600°C to replicate fire conditions and analyze performance consequences in structural applications, with variables such as bar diameter and position within the concrete taken into account. The results show a considerable drop in binding strength, notably in edge-positioned bars with thinner covers, which is related to thermal degradation of the epoxy resin. The stress-slip relationship revealed significant increases in slippage, particularly for bigger diameter bars, as well as the vulnerability of GFRP bars to high temperatures. Failure modes shifted mostly to splitting following exposure, emphasizing the importance of design concerns in fire-prone structures. These findings improve our understanding of GFRP performance in harsh situations, influencing material selection for greater fire resilience.  

Clustering is one of the methods in data mining used in grouping data based on certain characteristics. This study aims to compare the performance of the K-Means Clustering and Hierarchical Clustering methods in clustering Senior High Schools (SMA) in Surakarta based on the parameters of the number of students, facilities, accreditation scores, and school achievements. In this study, a comparison was made between two popular clustering methods, namely K-Means Clustering and Hierarchical Clustering, to group Senior High Schools (SMA) in Surakarta City based on various relevant attributes. The attributes used include graduation rates, number of students, teaching quality, and available facilities. The results of the study show that both methods have their own advantages and disadvantages. K-Means is more efficient in terms of processing time, while Hierarchical Clustering provides a deeper understanding of the structure of relationships between SMAs. K-Means clustering provides better clustering results in terms of separation between clusters, with a higher Silhouette Score (0.52) and a lower Davies-Bouldin Index (0.88). This shows that K-Means is more efficient and better in clustering SMA based on the given data.

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.

This community service program aims to increase the motivation of novice athletes to achieve in the SH Terate Ranting Saradan organization, Madiun Regency. Program implementation uses various methods, such as observation, training, lectures, demonstrations, and consultations. Initial observations were conducted to identify participants' needs and challenges, especially in understanding the importance of achievement motivation and physical and mental readiness. The training is designed systematically, combining theoretical understanding through lectures and direct practice through demonstrations and individual consultation sessions. The program results show a significant increase in participants' abilities, especially in understanding achievement and competitive readiness. As proven through practical evaluations, as many as 80% of participants showed improved performance after participating in this program. Apart from that, this program also strengthens the values ​​of sportsmanship and appreciation for pencak silat as the nation's cultural heritage. With a structured and participation-based approach, this program is hoped to become a model for pencak silat training for other branches. Not only does this program equip participants with sports skills, but it also contributes to preserving pencak silat as part of Indonesia's cultural identity.

The structure of the Windows operating system plays an important role in supporting the operational performance of computers, especially in business environments and professional users. This system is designed with a modular and layered architecture, which includes various components such as Hardware Abstraction Layer (HAL), I/O device manager, virtual memory management, and an integrated security system. Windows also supports energy management and plug-and-play mechanisms, which improve power efficiency and hardware compatibility. This architectural approach allows Windows to optimize interactions between hardware and applications, supports multitasking, and provides an efficient user interface. Thus, the structure of the Windows operating system is able to significantly improve device performance, which leads to optimization of operational performance.

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.

The research findings indicate that accounting information systems have a positive impact on employee performance, as evidenced by a P-value of 0.026 (P < 0.05). This suggests that implementing effective information systems can enhance efficiency and productivity. Additionally, internal controls significantly influence employee performance, with a P-value of 0.000 (P < 0.05). These results highlight that robust internal controls create a more structured work environment and help reduce the risk of errors. On the other hand, work motivation does not have a significant effect on performance, with a P-value of 0.239 (P > 0.05). This implies that other factors may play a more dominant role in improving performance compared to intrinsic motivation. Overall, the study concludes that accounting information systems and internal controls have a greater positive impact on employee performance, while the effect of work motivation is more limited.

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

This research compares the techniques used in the file system structures of Windows and Linux. Each operating system employs distinct approaches to data organization, access, and management, as reflected in their respective file systems: NTFS for Windows and ext4 for Linux. The study explores the strengths, weaknesses, and applications of these systems under various conditions. By analyzing both theoretical documentation and empirical experiments, this research highlights the technical and philosophical aspects influencing the design and performance of file systems in Windows and Linux. The findings provide insights for selecting an appropriate file system based on specific requirements, emphasizing performance, reliability, and usability.