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The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

Good financial management is an important skill that needs to be taught early on. The learning process of financial reporting at the high school level aims to provide students with a basic understanding of accounting principles and the ability to prepare financial reports. This activity is part of a community service program designed to improve financial literacy and prepare the younger generation to face future economic challenges. The method used involves a practical approach with the delivery of basic theory, case-based training, and evaluation of learning outcomes. The results of the activity showed an increase in students' understanding of financial reporting concepts, such as balance sheets, income statements, and cash flows. Further discussion highlighted the importance of integrating this material into the school curriculum so that students are better prepared to face the world of work and independent businesses.

This study aims to reveal (i) the improvement of self-regulated learning skills (SRL) through problem-based learning (PBL), and (ii) the improvement of lecturers’ performance in implementing PBL. To achieve these purposes, a lesson study with two cycles was conducted. Each cycle consisted of plan phase, do phase, and see phase. The study was conducted to the 3rd semester Advance Accounting Students at Musamus University who attended the Introduction to Accounting course. There were 40 students as the research subjects. The sampling technique used to collect data regarding SRL was questionnaires which were flled out by the students; while the data regarding the lecturer’s performance was collected by observation sheets that were flled out by students and members of lesson study group. The study has proved that: (i) the implementation of PBL could improve SRL even though the level of achievement was still not optimal, and (ii) the level of achievement of the lecturer’s performance in implementing PBL was optimal and improving

The objectives of this research are: (1) Producing interactive learning media based on articulate storyline 3 in high school accounting learning subjects. (2) Producinh interactive learning media based on articulate storyline 3 which is feasible in learning high school accounting. (3) Knowing the effectiveness of interactive media development based on articulate storyline 3 in high school accounting subjects in increasing students' learning motivation.The type of the research used is research and development with the ADDIE model. The media trial design used a nonequivalent control group experimental design. The feasibility of the product was tested by media experts, material experts, learning practitioners namely teachers, and media users namely students. The media was tested on the research subjects, namely students of class XII IPS 3 SMA N 1 Seyegan. Data collection was carried out by using observation, interviews, and questionnaires. The data collection instruments used interview guidelines, expert validation questionnaire, material validation questionnaire, teacher response questionnaire, student response questionnaire, and student motivation questionnaire. The feasibility of the learning media produced was analysed by using 4 scales, namely very feasible, feasible, inappropriate, and very inappropriate. The results of the study show: (1) Interactive learning learning media based on Articulate Storyline 3 has been successfully developed to increase students‘ learning motivation in high school; (2) Interactive learning learning media based on Articulate Storyline 3 is considered feasible by media experts with a score of 3.66; material experts with a score of 3.47; teacher practitioners 3.65; and students 3.38; (3) Based on the difference in gain score of the experimental group (0.61) from the control which is (0.45), learning media can increase students’ learning motivation.

The purpose of this study is to conduct a literature review of previous research on Total Quality Management (TQM) from 2020-2024. This research uses SLR which presents quantitative data on TQM issues and organizational performance. There are several measurements used, namely journals, variables, and theories and fields of research approaches. The results showed 31 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, internal perspective, the theory used is TQM theory. The field of management accounting in universities and private universities has researched a lot about TQM. Only a few non-profit organizations use TQM. Based on TQM measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented TQM, the main challenge faced is the alignment of key performance indicators and the college's long-term goals. This research provides insights, benefits, and barriers in implementing and recommending TQM to improve organizational performance.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This research aims to examine the influence of the variables tax knowledge, self-efficacy, motivation, and learning effectiveness on accounting students' interest in pursuing a career in the field of taxation. This research uses quantitative methods with data sources from primary data in the form of distributing questionnaires which have been answered by all respondents and the results will be analyzed with the help of the Statistical Package of Social Science (SPSS) version 29 as a test tool. The population in this study were accounting students at Kahuripan Kediri University Class of 2020-2022. The sample used in this research was 65 students using the purposive sampling method and the Slovin formula. The data analysis method used in this research is multiple linear regression analysis. The results of the research show that the independent variables tax knowledge, self-efficacy, and learning effectiveness have a significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation, while the independent variable motivation has no significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation.

This research aims to identify the causes of low mastery of the basics of accounting among Politeknik Negeri Medan Diploma 3 Accounting students. The method used is study documentation, utilizing secondary data sources such as student academic reports and teaching notes. The research results show that this low mastery is caused by students' limited analytical abilities, lack of learning support, and teaching methods that are less adaptive to students' needs. The recommendation given is to improve the quality of learning through curriculum revision and development of learning support programs for students.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

This study aims to analyze the role of accounting lecturers in helping Diploma 3 Accounting students at Politeknik Negeri Medan to understand Financial Accounting courses. The research focuses on the various teaching methods and strategies applied by the lecturers and how these influence students' understanding. Data was collected through interviews with lecturers and questionnaires distributed to students. The results show that practical teaching approaches, including case studies and feedback, significantly enhance students' comprehension of the course materials. Lecturers play a crucial role not only as educators but also as facilitators who bridge the gap between theory and practice in financial accounting. The study concludes that lecturers should continue to innovate their teaching methods to improve learning outcomes.

Financial literacy training based on Financial Management through Accounting at SMK Karmel is an important aspect in preparing students to face the challenges of the business world in the digital era. Based on qualitative research through observation, interviews, and documentation studies, this training has proven to have a positive impact on improving students' financial literacy knowledge and skills. They gain an understanding of the concept of Financial Management through Accounting, online marketing strategies, financial management, and product innovation. In addition, this training teaches the use of digital platforms to market products, build brand awareness, and measure the effectiveness of marketing campaigns. On the other hand, this training also succeeded in developing proactive, creative, innovative, and adaptive attitudes that are needed in the dynamic modern business world. Students are equipped with the ability to innovate to create products or services that are relevant to market needs and are ready to adapt to technological changes that continue to develop. One of the other positive impacts is the increase in students' confidence in starting their own businesses, so that they not only rely on formal jobs, but also begin to consider financial literacy as a career path. To increase the effectiveness of this program, it is recommended that the scope of the training be expanded to include topics such as e-commerce and data analysis, as well as strengthen cooperation with financial management actors through Accounting. In addition, the integration of training into the vocational curriculum will ensure the sustainability of the program and provide opportunities for all students to gain the necessary financial literacy skills. Thus, this training is expected to prepare students of SMK Karmel to be more competitive and ready to face the modern business world that continues to grow.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.

This study aims to evaluate the effectiveness of using e-learning in accounting education at SMK Tulungagung. The research method employed is qualitative, utilising in-depth interview techniques with teachers and students to collect data on experiences and challenges in implementing e-learning. The findings indicate that e-learning provides beneficial flexibility in time and place, especially during the pandemic. However, there are obstacles in understanding complex accounting concepts and technology access disparities among students. Student responses varied, with some feeling enthusiastic and others encountering difficulties. Teacher support, interactive materials, and regular feedback proved crucial in enhancing the effectiveness of e-learning. To maximise the benefits of e-learning, there needs to be improved technology access, integration of interactive teaching methods, and direct teacher support. This study suggests strategies to overcome challenges and leverage e-learning as an effective tool in accounting education

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.

In today's fast-paced, information-driven world, productivity is paramount for personal and professional success. Effective reading, a crucial cognitive process, significantly impacts knowledge acquisition, critical thinking, and innovation. This research offers an extensive examination of optimizing reading spaces to boost productivity. The study investigates the intricate relationship between reading environments and cognitive performance, considering factors like lighting, ergonomics, acoustics, spatial layout, and technology integration. These elements profoundly influence reader engagement, information retention, and cognitive load. Moreover, the study delves into environmental psychology's role in shaping concentration, creativity, and comfort within reading spaces. It analyzes the psychological effects of design elements like color, nature, and organization on cognitive processes. Understanding these responses empowers designers and individuals to tailor spaces for better focus and well-being. The integration of technology within reading spaces is explored, assessing digital platforms, interactive displays, and personalized content curation's benefits for efficient information consumption. It addresses challenges in balancing printed materials and digital resources. Additionally, the study considers personalized reading spaces' impact on diverse demographic groups, accounting for age, cognitive abilities, and preferences in design and customization. It emphasizes adaptable spaces catering to various needs and learning styles. This research offers a comprehensive view of reading spaces and productivity enhancement. By examining design elements, psychological factors, and technological integration, it provides insights for creating spaces that empower individuals to engage effectively with information, think critically, and achieve higher productivity in academic and professional endeavors.

The advancement of information technology, particularly in data analytics, has significantly impacted management accounting practices and strategic decision-making. This study aims to analyze the role of data analytics in management accounting and its impact on strategic decision-making in competitive markets. This study proposes a new framework that integrates data analytics into management accounting, focusing on its application in improving decision-making accuracy, competitive advantage, and operational efficiency. The methodology employed is a literature-based review, examining relevant journal articles, books, and industry reports. Secondary data is used to assess the impact of data analytics in management accounting and strategic decision-making. The findings reveal that the implementation of data analytics in management accounting improves budgeting and forecasting accuracy, provides a competitive advantage through faster market responses, and enhances operational efficiency by reducing costs and streamlining processes. The analysis indicates that while there are challenges such as technological barriers, organizational resistance, and ethical issues, the opportunities presented by data analytics in management accounting are significant. Proper implementation can support more accurate and efficient strategic decision-making, improving a company’s competitive positioning. Future research could focus on exploring the application of emerging technologies like artificial intelligence (AI) and machine learning in management accounting. Additionally, further investigation into the impact of data privacy regulations and ethical challenges is needed.