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This research aims to determine the influence of understanding accounting on the preparation of financial reports for MSMEs in Aru Islands Regency. This type of research is quantitative descriptive which will use primary data obtained from distributing questionnaires to MSMEs in Aru Islands Regency. The number of respondents was 79 MSMEs spread across small islands bordering the Aru Islands Regency. Testing of the hypothesis in this research was carried out using simple linear regression. From the test and analysis results, it is stated that the accounting understanding variable influences the preparation of MSMEs financial reports in the Aru Islands Regency area. Thus, it is important for MSMEs actors to understand accounting in preparing their business financial reports, because if MSMEs actors do not have an understanding of accounting, they will experience difficulties in preparing their business financial reports.

The main objective of this research is to find out whether there is an effect of the Differentiated Learning Model on Speaking Literacy in Indonesian Class X, SMAN 1 Pangkep. This study uses a quantitative approach to the type of experimental research. The population used in this study was class X SMAN 1 Pangkep by taking two sample classes, namely the experimental class was class X Amanah which had a total of 35 students and the control class was class X Creative which had a total of 36 students. The data collection technique used was; written test and speaking test, observation, and interview. Data analysis consists of Descriptive Statistics and Inferential Statistics.The results of this study indicate that there is a significant influence between the differentiated learning model and speaking literacy in Indonesian language class X at SMAN 1 Pangkep. As seen from the Mann Whitney test, information is obtained that the average control is 81.3056 with a standard deviation of 7.285 while for experiments, the average value is obtained -an average of 79.0571 with a standard deviation of 6.978. The mean difference of 2.2485 is positive, thus information is obtained that the control value is greater than the experimental value. Although the control is larger than the experiment, the sig. shows a number of 0.302, the value is > 0.05 where H0 is accepted and H1 is rejected, which means that there is no difference in the average control with the experiment. Based on information that the average control is 80,194 with a standard deviation of 6,440 while for the experiment, the average value is 90,028 with a standard deviation of 5,586. The mean difference of -9,834 is negative, thus information is obtained that the control value is smaller than the experimental value. Besides that, the value of sig. shows a number of 0.000, the value is <0.05 where H0 is rejected and H1 is accepted, which means that there is an average difference between the control and the experiment. This proves that the differentiated learning model in learning Indonesian has an influence compared to before using the differentiated learning model.    

This study aims to determine the effect of hotel image and trust on guest loyalty at Grand Basko Hotel Padang. This research method uses quantitative descriptive research with a causal associative approach, data collected through surveys of guests who have stayed at Grand Basko Hotel Padang using 98 respondents from a population of 7,560 guests staying at Grand Basko Hotel Padang because the sample determination based on the type of non-probability sampling used is purposive sampling technique. Based on the results of data analysis using Smart PLS with the results of Cronbach's each variable 4.245, 9.506 and 4.446 shows that hotel image has a positive and significant effect on guest loyalty, as well as hotel image has a positive and significant effect on trust and trust also has a positive and significant effect on guest loyalty, on the mediating variable hotel image has a direct effect on customer loyalty and indirectly affects customer loyalty through trust as the mediating variable.

This research explores the role of nanotechnology in enhancing energy storage systems for renewable energy applications. The study aims to evaluate the potential of nanomaterials, including carbon nanotubes, graphene, and fullerenes, in improving the performance of energy storage devices, specifically batteries, by focusing on their ability to enhance energy conversion efficiency, storage capacity, and battery lifespan. A case study was conducted using a prototype battery incorporating these nanomaterials, connected to a photovoltaic system to simulate real-world energy production conditions. The methodology included testing key parameters, such as energy conversion efficiency, charging time, and battery degradation through multiple charge-discharge cycles. The findings showed a significant improvement in energy conversion efficiency, with the nanomaterial-based batteries outperforming conventional batteries by up to 20%. Additionally, the nanomaterial-based batteries demonstrated an increased storage capacity and longer cycle life, maintaining performance after hundreds of charge-discharge cycles. Nanomaterials contributed to these improvements by enhancing electrical conductivity, reducing internal resistance, and preventing degradation that typically occurs in conventional batteries during prolonged use. Furthermore, nanostructured coatings on the electrodes were found to improve light trapping and anti-reflection capabilities, which directly contributed to the higher efficiency of the battery. This research highlights the transformative potential of nanotechnology in energy storage systems, offering a promising solution to the intermittency challenges of renewable energy sources such as solar and wind. The study also suggests that further research is needed to explore other nanomaterials, scale up the technology for industrial applications, and integrate smart energy management systems to optimize energy storage in renewable energy systems.

An adequate and modern curriculum system is needed to support quality education. So that the learning process can form and develop students to be skilled and have good character education. This research was conducted because it has the aim of knowing comprehensively about the implementation of the 2013 curriculum at SMAN 1 Kota Serang. In implementing the 2013 curriculum, it is hoped that students will be more enthusiastic about learning so that the process carried out can run optimally. SMAN 1 Serang City Can become a superior school that can produce outstanding students who are ready to be competitive in the national or international arena. By applying the 2013 curriculum appropriately, it can build a conducive learning environment and can add to students' understanding when studying in class. The process of implementing a good and clear curriculum requires formulating goals, organizing learning experiences, organizing materials, needs, and developing evaluation tools. Thus, it will be easier to implement the curriculum at SMAN 1 Serang City to become a quality superior school to help students who will later enter college get good grades. Because if seen from the truth, the 2013 curriculum has a very significant role because it can help students learn to ask questions during learning related to the learning conveyed by the teacher, have objective reasoning power, make observations, and be able to present the results of their learning to the teacher by good for good results.

Legality is the identity of a business to legalize a business so that it can be recognized by the public. Business legality is very important for Micro, Small and Medium Enterprises (MSMEs) because it can provide many benefits. To obtain complete and legal business legality, MSMEs must fulfill all applicable legal and regulatory requirements. The Thematic Real Work Lecture (KKNT) activities for MSMEs in Karangtengah Village involve several MSMEs that have been recorded and surveyed. The purpose of this community empowerment program itself is so that business actors can better understand the importance of NIB and can take advantage of government programs that can facilitate online legality permits. After registering business legality, it is hoped that business actors will consider the importance of licensing business entities, there needs to be more attention to training and socialization of business licensing in Karangtengah Village.

Bonggolan Small Industry is one of the leading products of Sidayu District, Gresik Regency which still requires further product development. The purpose of this study is to determine the Leading Product Development Strategy of Small Industry Bonggolan Sidayu District, Gresik Regency to increase its competitiveness so that it is known by the wider community. This study used descriptive analysis method through the results of Observation and Interview. The data analysis used is a SWOT analysis carried out to analyze internal and external factors of entrepreneurs in industrial estates. The results of this study show that there are 4 strength factors, 4 weakness factors, 5 opportunity factors and 4 threat factors so that 8 strategies can be formulated in developing superior products of the Bonggolan Small Industry, Sidayu District, Gresik Regency so that it can compete with other products and be known by the wider community.

MSME business performance has not been very encouraging due to various obstacles and weaknesses in managing the business and the lack of capital support to support the business. Attention to growing micro, small and medium enterprises (MSMEs) is based on at least three reasons. First, MSMEs as a survival strategy in times of economic downturn. The second reason, the tendency to absorb a lot of labor force makes many MSMEs also intensive in using local natural resources. The progress of MSMEs in reducing poverty and equalizing people's income.

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.    

Online check in is an online service check in for passengers by their personal smartphone that can be done anywhere within a maximum of 30 minutes before flight. In its implementation, passengers of Citilink Airlines at Bandung Husein Sastranegara International Airport still have several problems when using this service that leads to the implementation of online check in is not optimal. The purposes of this study are to examine: 1) The constraints experienced by passengers when traveling online check in, 2) Efforts to optimize implementation of online check in. This study uses a qualitative method with a descriptive approach. Data collection was carried out through observation techniques, interviews, literature studies, and documentation. To prove the validity of the research data, source and method triangulation tests were carried out. The results showed that the common problems experienced by Citilink Airlines passengers at Bandung Husein Sastranegara International Airport when using online  check in are unstable signal, error on website, fault input of booking code and the passenger's last name, as well as the passenger's lack of understanding and enthusiasm for the online check in itself. Based on these problems, the optimization efforts undertaken include the provision of wifi at airports, diversion from online check in to check in counter, as well as more active education from officers to passengers about online check in. 

The main task of Bank Jatim is to participate in encouraging the growth of regional economic potential through its participation in developing small and medium credit business sectors in order to obtain optimal profits. Its main activities are collecting and distributing funds and providing other banking services. Until 2019 Bank Jatim has a total of 1,706 operational services, both conventional and sharia services. Bank Jatim currently has e-banking services such as ATM, SMS banking, Internet Banking, Mobile Banking and most recently the jatimcode feature to make it easy for customers to transact wherever and whenever they are. Apart from collaborating with the ATM Bersama network and the Prima network, Bank Jatim has also joined the National Payment Gateway (GPN), which means that bankjatim ATM cards can be used at all ATMs and merchants in Indonesia bearing the ATM Bersama, Prima and GPN logos without any fees.

. As for the procedures for buying piled up land, consumers must first buy a D.O (Dilevery Order) card at the cashier according to the size of the fleet being brought (large or small) then process the payment, then the fleet enters the loading process queue, then the D.O card is given to the operator excavator for loading piled up soil into the fleet tank, after the loading process is complete the fleet leaves. After receiving payment money from consumers, the cashier records sales transactions in the sales transaction book and then re-records the administration section into the master book for reports on the production of sales results which will be given to the person in charge. As long as the sales data management system is still recorded manually by the administration into the ledger, this risks causing delays in the preparation of reports because all sales transactions have to be re-recorded. Data is lost (stolen or corrupted). When sales files and sales reports are needed for re-checking, officers will have difficulty finding files in the master book, because they have to open the pages of the main book which are quite thick. There was a problem in September 2018 where the daily sales report was damaged by rain and the cashier had to re-record all daily transactions.

This academic study aims to improve the learning quality of class XI IPS 1 students for the 2022/2023 academic year. In addition, it is to find out whether cooperative learning using the STAD method can improve Pkn learning achievement for class XI IPS 1 students in the 2022/2023 academic year. The teacher provides a good, fun, and stimulating learning environment so that students can think and develop according to their needs. Cooperative learning encourages students to work together to achieve goals. It is interesting to observe the extent and understanding of students in class XI IPS 1 about Civics after the STAD-type cooperative learning method was implemented in the 2022-2023 school year. Academic achievement is the final result of learning, which can be measured by the grades or scores achieved by students at the end of a given course. This research involved 36 enthusiastic students of class XI IPS 1. The use of observation sheets and test questions can facilitate data collection. The results showed that student participation in cycle II increased to 75.28, a significant value when compared to the value of cycle I 69.03. It is very encouraging to see an increase in student learning outcomes from 61.11% to 86.11% between cycles I and II. The results showed that STAD group learning increased the academic achievement of class XI IPS 1 SMA Negeri 1 West Malaka.

This study intends to discuss the effect of the number of micro, small and medium enterprises and the level of labor absorption on economic growth in Langsa city. as objectives among others to determine the effect of the number of MSMEs on economic growth in Langsa City, and to determine the effect of the level of employment on economic growth in Langsa City. This thesis uses quantitative data with the Multiple Linear Regression data collection method. Based on the research conducted, the following results and conclusions were obtained: the number of micro, small and medium enterprises and the amount of employment did not simultaneously affect economic growth in Langsa City.

This research aims to examine the influence of organizational climate and emotional intelligence on employee performance through work motivation as an intervening variable at PT. Indo Bismar Surabaya. The sampling technique used in this study was probability sampling, specifically Simple Random Sampling, with a sample size of 53 employees. Data collection was conducted through interviews and the distribution of questionnaires via Google Forms. The research method was assisted by the Partial Least Squares (PLS) technique using Smart PLS software version 4.0.8.6. The hypothesis testing results indicate the following: There is a non-significant positive influence between organizational climate and employee performance. There is a non-significant positive influence between emotional intelligence and employee performance. There is a significant positive influence between organizational climate and motivation. There is a significant positive influence between emotional intelligence and motivation. There is a significant positive influence between motivation and employee performance. There is a significant positive influence between the organizational climate variable and employee performance through motivation as an intervening variable. There is a significant positive influence between the emotional intelligence variable and employee performance through motivation as an intervening variable.    

One of the business sectors that is now starting to be controlled by many Indonesians is micro, small and medium enterprises (MSMEs). The main factor in boosting Indonesia's economy is estimated to be the micro, small and medium enterprises sector. However, many MSMEs still struggle to use their accounting skills in their daily business activities. This happens because of a lack of understanding and knowledge about accounting, especially in terms of preparing financial statements in accordance with applicable accounting standards, especially SAK EMKM, and business actors still think that the preparation of financial statements is not needed to run their business.. In order for MSME owners to prepare financial statements at the end of each recording period, support is provided to MSMEs in the form of assistance to prepare financial statements based on SAK EMKM. This activity not only helps in making financial statements but also provides knowledge about the importance of accounting, especially those related to making financial statements for business activities. The results of this activity show that MSME owners are interested in trying to apply accounting science in their business activities.

The purpose of this research is to find out what are the current liquidity ratios, solvency ratios and general ratios in an effort to improve the company's financial performance. The population of this study is the 2019-2021 Financial Statements of Toko Surya Baru Sibolga. The data collection method used is to use library research methods. The type of data used in this research is secondary data in the form of annual reports. The data analysis method used is descriptive analysis which aims to analyze data by describing or describing data using measurements of liquidity ratios (current ratio, quick ratio and cash ratio) and solvency ratios (debt to asset ratio, debt to equity ratio and long term debt to equity ratio). The results of the analysis are as follows (1) the liquidity ratio, according to the calculation of the average for 2019-2021, the current ratio is 188.27%, the quick ratio is 47.48%, and the cash ratio is 28.02%, indicating unfavorable conditions , because the resulting ratio is too low, especially the quick ratio and cash ratio, the company is advised to optimize its current assets, by expanding the business and suppressing the collection of uncollected company receivables. (2) the solvency ratio, according to the calculation of the average 2019-2021 debt to asset ratio, is 22.17%, the debt to equity ratio is 28.67%, and the long term debt to equity ratio is 11%, indicating the condition a good company, the company is expected to maintain financial performance so that the solvency ratio remains at the internal average because the smaller the ratio, the better the company's financial performance

Technological developments in the current industrial era 4.0 are inevitable, especially in the business sector. The rapid dissemination of information has an impact on the process of the business itself. This is the most important point for business people, starting from the increase in sales volume and profits from usual. Digital marketing is one of the marketing media to market businesses in the form of services, labor, and others that are now in great demand by the wider community. Therefore with digital marketing, it can make it easier for people to run their business with marketing and sales techniques that are different from before. Advances in technology, especially in the field of information create new concepts in the field of marketing. The Smille Bouquet (SME) Small and Medium Enterprise actor from Kedungdalem Village initially carried out offline marketing which was carried out by marketing sales during graduation events, as well as other events that could be visited to market the bouquet. However, entering this digital marketing era, Smille Bouquet (SME) Small and Medium Enterprise actors also take advantage by marketing through social media such as Instagram, Shopee and Whatsapp. Smille Bouquet (SME) Small and Medium Enterprise choose online marketing or take advantage of digital marketing because it can increase sales volume and develop the business so that it is better known by the wider community.

This study aims to analyze the effect of capital structure and net profit margin on company value in transportation and logistics sub-sector companies with a sample of 21 companies listed on the Indonesian stock exchange using the purposive sampling method and based on the 2018-2021 sampling criteria. Based on the results of statistical analysis, it can be concluded that capital structure has a significant effect on the firm value of the transportation and logistics sector studied. this is proven by using the t test with a significant value of 0.003 > 0.05 and tcount 3.040 > ttable 1.989. so it can be concluded that capital structure has a significant effect on value based on statistical analysis it can be concluded that the net profit margin has no effect on the value of the companies in the transportation and logistics sector being studied. this is proven by using the t test with a significant value of 0.205 > 0.10 and tcount 1.277 < ttable 1.989. conclude that net profit margin has no effect on company value. it can be concluded that capital structure and net profit margin have a significant effect on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018-2021, with Fcount is 5.272 > Ftable 3, 11 significant value of 0.007 is smaller than the targeted significant level of 0.05. R Square of 0.115. This means that there is a contribution of 11.5% from the independent variables, namely capital structure (X1) and net profit margin (X2) to firm value (Y). While the remaining 88.5% is contributed or influenced by other variables.    

In the digital era, people are expected to master and use technology. This also applies to micro, small and medium enterprises. MSMEs must be able to make good bookkeeping both manually and digitally. Digital accounting can be managed with the Bukukas application on a smartphone. The advantage of this application is that it makes recording easy, economical, easy to increase capacity, quality and reporting expertise. Application-based financing so that MSME players can use the BukuKas application independently. This mission was carried out in Kedungdalem Village MSMEs by presenting around 20 people from various types of MSMEs such as flower sales, chips and snacks businesses. The obstacles that are often faced by MSMEs are that there is no record of bookkeeping and financial transactions and some are still recording manually as well. In addition, there are still difficulties in determining profits and inventory levels. Therefore, providing training on how to use the BukuKas application can help them record financial transactions and market their products.