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

The coronavirus pandemic has accelerated the evolution of education towards 21st-century learning in alignment with the Industry 4.0 era. Educators are confronted with three key aspects: life and career skills, learning and innovation, and information media and technology. They must continuously update their knowledge and skills to meet the needs of the millennial generation. Technology has become integral, influencing learners' cognition and skills. Pre-pandemic, educational institutions had leveraged technology, yet challenges regarding infrastructure and human resource readiness emerge in online learning implementation. Teachers need to be innovative in designing remote learning tailored to student needs, supported by adequate technology. Interactive online learning enhances student motivation. Learning media serves as a crucial link, aiding in achieving learning objectives. Specific challenges also arise concerning the curriculum, emphasizing the significance of educational philosophy. In the context of Christian education, integrating faith and knowledge and considering spirituality are vital to producing academically and morally competent alumni. Challenges faced by Christian education in Indonesia include declining numbers of schools and financial constraints, with potential risks to Christian identity. Initiatives such as the takeover of Christian schools offer solutions.

The rapid transformation of higher education driven by the advancement of digital technologies and the COVID-19 pandemic has accelerated the adoption of online learning platforms across universities worldwide. This study investigates the relationship between the use of online learning platforms, academic performance, and student engagement among university students. Using a cross-sectional survey design, data were collected from students actively participating in online learning environments to analyze how frequency of platform use influences academic outcomes and engagement levels. The results reveal a positive correlation between online learning engagement and academic performance, indicating that students who consistently participate in live sessions, complete assignments, and interact with peers and instructors achieve better academic results. Cognitive and behavioral engagement were found to be the most influential factors contributing to improved learning outcomes, while emotional engagement played a supportive role in maintaining motivation and persistence. Despite these benefits, several challenges were identified, including social isolation, limited face-to-face interaction, and technological barriers that hinder full participation. Comparisons with traditional learning environments highlight that online platforms provide greater flexibility and personalized learning opportunities but lack the immediacy of in-person interaction. Furthermore, differences between local and international contexts underscore the role of infrastructure and institutional readiness in ensuring equitable online learning experiences. The study concludes that effective integration of technology, instructor presence, and collaborative tools can enhance engagement and academic success in digital learning environments. Future research should explore long-term impacts, including the role of gamification and artificial intelligence in sustaining motivation and improving educational outcomes.

This study aims to determine the adaptation of the use of Artificial Intelligence (AI) to social behavior, academic integrity, readiness to face the world of work, as well as digital literacy and AI ethics among university students. The research approach used is a qualitative approach with data collection through participant observation and in-depth interviews. The research population consists of students who use AI in their learning and daily activities. The results of this study show that the use of AI by university students has a significant impact on social behavior and academic integrity. In terms of work readiness, students felt that AI can help them learn work skills in the digital era. However, this study also revealed that there are some challenges faced by students in using AI.

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

Early marriage is a practice that still occurs frequently, especially in Indonesia. Even though in Indonesia there has been legal certainty regarding the age limit for couples who will marry in the form of statutory regulations, one of which is the Marriage Law, in reality the practice of early marriage continues due to various factors, including cultural, economic and lack of education. This research aims to analyze the impact of early marriage on the quality of family life based on the perspective of Islamic law, as well as to examine the views of the Imams of the School regarding early marriage and how the views of these Imams influence the practice of early marriage in Islamic society. By using research methods through a juridical approach and supported by primary and secondary data collection techniques, this research is aimed at providing a comprehensive understanding of the influence of early marriage itself. Based on the research that has been carried out, the results obtained are that early marriage causes more negative impacts than the benefits obtained. These negative impacts include aspects of biological, psychological, social and deviant sexual behavior. Apart from that, there are differences of opinion from Imams regarding the age limit for a person's maturity so that society must really consider the readiness of the child they are going to marry, especially in economic, biological and psychological terms.

This study aims to determine the adaptation of the use of Artificial Intelligence (AI) to social behavior, academic integrity, readiness to face the world of work, as well as digital literacy and AI ethics among university students. The research approach used is a qualitative approach with data collection through participant observation and in-depth interviews. The research population consists of students who use AI in their learning and daily activities. The results of this study show that the use of AI by university students has a significant impact on social behavior and academic integrity. In terms of work readiness, students felt that AI can help them learn work skills in the digital era. However, this study also revealed that there are some challenges faced by students in using AI.

The increasing number of malware spread in the world today, then there will be more opportunities to commit crime, so readiness is needed for every internet user in dealing with these crimes. The readiness to handle crime is called digital forensic readiness. Therefore, we need a specific digital forensic readiness model to measure the level of readiness of internet users or institutions in achieving malware attacks. This model has the main components used to determine or calculate the level of readiness of internet users or institutions, the main components are the strategy component, the policy & procedure component, the technology & security component, the digital forensic response component, the control & legality component. The calculation method used in this study is a Likert Scale, with this method the results will be obtained that are closer to the real situation. The value / index of readiness level obtained will provide recommendations to internet users and these recommendations can be used to make improvements properly and on target.

Implementation Program Teaching Entrepreneurship help student become more creative, innovative and entrepreneurial. This is one of the solution For problem serious unemployment in Indonesia is necessary overcome. This in accordance with set goalsin Regulation President Number 6 of 2009 concerning development economy creative. Although Thus, various factor cause student No interested or Ready For entrepreneurship. Therefore that's the goal from study This is For know How studying entrepreneurship influence interest and readiness student For entrepreneurship.Method review literature systematic (SLR) is used in study This . The result show that education entrepreneurship give significant and positive impact to students , incl interest , readiness , spirit , and motivation For entrepreneurship .    

The integration of vocational education curriculum with industry needs is a crucial step in preparing graduates to face the evolving dynamics of the job market. Literature review highlights the importance of curriculum relevance to industry needs, encompassing contemporary skills such as artificial intelligence and robotics, in enhancing graduates' readiness to contribute to economic development. Collaboration between vocational education institutions and industries plays a key role in ensuring curriculum relevance. However, challenges such as inflexibility in the curriculum and resistance to change remain issues to be addressed. Ongoing evaluation is necessary to ensure the effectiveness of the curriculum in preparing graduates. Measures such as increased collaboration with industries, enhanced curriculum flexibility, and investment in vocational education infrastructure are key to improving curriculum integration. Thus, vocational education is expected to continue playing a crucial role in supporting sustainable economic growth.

This research was conducted to determine the perception and readiness of an online shop to use a financial accounting application based on the Technology Acceptance Model (TAM) theory. Therefore, interpretive qualitative research was carried out using a descriptive case study approach at the online shop "Sweet Palettee" as the research object. The data collection techniques used were interviews, observation and archival recordings. From the data that has been collected and analyzed by researcher, it is concluded that the use of the financial accounting application carried out by Sweet Palettee based on the Technology Acceptance Model (TAM) theory is going quite well. Each aspect of TAM is interconnected, which overall has a positive role for Sweet Palettee in the acceptance and use of the "Money+" financial accounting application. With this research, it is hoped that it can increase insight and knowledge for researcher and for academics, also can be used as a reference for related companies to make decisions in the future.

This study aims to determine the adaptation of the use of Artificial Intelligence (AI) to social behavior, academic integrity, readiness to face the world of work, as well as digital literacy and AI ethics among university students. The research approach used is a qualitative approach with data collection through participant observation and in-depth interviews. The research population consists of students who use AI in their learning and daily activities. The results of this study show that the use of AI by university students has a significant impact on social behavior and academic integrity. In terms of work readiness, students felt that AI can help them learn work skills in the digital era. However, this study also revealed that there are some challenges faced by students in using AI.

The purpose of this research is to make the younger generation aware of the importance of increasing their potential to compete in the world of work because given the current global situation which is increasingly competitive. The research method used is a qualitative research method using data collection techniques carried out by triangulation (combined). The results of this study are that the younger generation is said to be competitive if it has the ability to adapt to change, solve problems, think creatively, and communicate well. With the level of education in Indonesia, the quality still needs to be improved. Skills and competencies must continue to develop in the midst of the progress of the current global era. The innovation and creativity of the younger generation has developed positively, this must continue to be monitored for the nation. Character development is also important because it can create independent, resilient and confident young people who are ready to compete in the world of work. The readiness of the younger generation in the world of work also needs to be considered with higher and tiered levels of education being one of the efforts to improve quality in competing in the world of work.

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.  

qualified labor is an important factor in achieving economic development of a region. To improve the quality of the workforce, job training is needed that can provide job skills for the workforce. This study aims to explain the benefits of job training for improving the quality of the workforce based on the policies and programs of the NTT Provincial work training UPTD and explain the productivity of graduate participants after attending job training. This study uses a descriptive qualitative approach, by conducting structured interviews to informants and instructors UPTD work training, and also graduates from job training. The results showed that job training is very beneficial for improving the quality of the workforce through the empowerment of Labor expertise in order to have skills, attitudes, and knowledge about the world of work. Many of the job training graduates have been successful in their efforts and are able to absorb other workers, but not infrequently job training graduates who fail to achieve productivity due to not being serious when attending job training, lack of availability of business capital, and lack of readiness to compete in the world of work. In order for job training graduates to achieve their productivity, supervision is needed by the Uptd of work training and also financial assistance from local governments for the effectiveness of training activities and the provision of business capital to support the efforts of job training graduates.

Technological developments ultimately require judicial bodies in various countries, including Indonesia to adopt the use of technology. Because the administration of Indonesian justice is based on the principle of simple, fast, and low cost. Utilization of information technology in the judicial process can increase the effectiveness and efficiency of the performance of the judiciary, so that it can answer the public's sense of justice. Because the main problems that are often faced in our judiciary are the slow handling of cases, the difficulty of accessing cases and the integrity of the judicial administration apparatus. This article is intended to examine how to regulate the use of technology in the judiciary, and how it impacts on access to justice. This article concludes, Electronic court proceedings need to be regulated in the law itself or accommodated in the current procedural law. Because the mission of adaptation and harmonization of various legal developments is very necessary. In addition, the government must also pay more attention to the readiness of courts in Indonesia to carry out using technology. For example, providing direction for building or upgrading electronic facilities for trials, both in courts and correctional facilities, as well as recruiting and providing IT human resources. So that by using technology can run effectively and efficiently.

Pancasila is the ideology of the Indonesian nation whose values can be a reference for the development of the nation's character to face the development of society 5.0 era. This study aims to measure the readiness of the younger generation in facing technological developments in the era of industrial revolution 5.0 and how the influence of Pancasila in the life of the nation. This study uses a mixed method, in addition to using a conceptual approach, it also uses a survey method by distributing questionnaires to obtain strong data. Conceptually, this research looks at and explores reference sources from books and journals that contain substance about character building based on Pancasila. Meanwhile, quantitative data were obtained from a survey conducted on a number of respondents who were students considered to have a high level of idealism. The problem studied in this study is the values contained in Pancasila to built a society character to face the era of society 5.0. The results show that Pancasila education plays a very important role in character building in this country, but political life has not supported the creation of the Pancasilaist character of the Society.

This research utilizes the library research method, which involves the use of library sources as the basis for collecting research data. These sources include books and scholarly journals relevant to the topic under investigation. The purpose of this research is to know and understand the implementation of entrepreneurial strategies in the context of education as a whole. This research discusses the implementation of entrepreneurial strategies in the context of education and how it can realize competitive dynamics in educational institutions. In this challenging era, educational institutions are required to not only produce academically qualified graduates, but also have the readiness to face the rapidly changing business world. The data collected was carefully analyzed to support the arguments built in this study. The findings of this study illustrate that the implementation of entrepreneurial strategies in education can create a dynamic and competitive atmosphere in educational institutions. This can be realized through building soft skills or entrepreneurial character, developing quality educational programs, and implementing effective marketing strategies. The implications of this research provide an important contribution in enriching the understanding of the importance of entrepreneurship integration in an educational context and how it can produce graduates who are ready to compete in an increasingly complex business world.

This article discusses children who experience movement and motor barriers / disabilities, disabilities include children with special needs because they have physical disorders that interfere with movement due to congenital bone structure abnormalities, illness, or due to accidents, such as polio and paralysis, The way to communicate with children with disabilities is by: (1) Everyone must change his perspective on children with disabilities and realize that everyone has disadvantages and advantages; (2) Everyone shall pay attention to the readiness of the school, including its administration, principal, and students; and (3) provide special facilities for persons with disabilities. (4) Embrace them so that they can blend in with the general public and not feel inferior. This research uses a qualitative approach where the data collected for this research is collected through reviews of journals, books, and other sources of information relevant to the research topic Data analysis is carried out through a descriptive approach, which involves data reduction techniques, data analysis, and drawing conclusions. So according to the results of the study there are several causes of disorder 1. Before birth 2. At birth 3. After birth.

This research investigates the optimization of Merdeka Belajar Curriculum in Christian Religious Education through the integration of digital technology to increase learners' learning motivation. The research methodology uses a phased library research approach, which involves searching, evaluating, and analyzing literature relevant to the topic. The results show that the integration of digital technology in Christianity learning can bring significant benefits in increasing students' learning motivation. The use of engaging and interactive digital tools and applications helps to create a more interesting and relevant learning experience for students. However, challenges such as technology accessibility and teacher readiness in utilizing digital technology also need to be considered. Therefore, this study highlights the importance of continuous training and support for teachers in integrating digital technology in Christianity learning. In conclusion, the integration of digital technology in Merdeka Belajar Curriculum is an important step in preparing learners to face the challenges of the modern world while still strengthening Christian values and beliefs.