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This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study aims to analyze work time efficiency and determine standard time in the furniture production process at CV. JM Putra using the Time and Motion Study method. The background of this study stems from the problem of low production time efficiency due to suboptimal work methods, ineffective work area layout, and a lack of systematic work time measurement. The research was conducted quantitatively and descriptively through direct observation, interviews, and time measurements using a stopwatch for the table production process, which consisted of five main activities. The results showed that the average total cycle time for one table unit was 347.25 minutes, with the activity of assembling the table frame being the longest activity at 120.13 minutes or about 34.6% of the total working time. After performance assessment and the addition of a 15.5% allowance factor, the standard time was obtained at 129.03 minutes. These results indicate that the activity of assembling the table frame is the most critical point that affects production efficiency. The implications of this study show the importance of improving work methods, area layout, and operator training to increase labor productivity. The application of standard time measurement results can be used as a basis for setting work standards, production capacity planning, and a more objective labor incentive system.

The rapid advancement of digital technology has significantly influenced how small and medium enterprises (SMEs) connect with consumers. Kampung Lawas Maspati SMEs encounter obstacles in expanding their market due to limited online visibility and reliance on conventional sales approaches. This study aims to develop an e-commerce website that addresses these challenges by focusing on user-centered innovation. Using the Design Thinking method, which includes stages such as empathizing, defining, ideating, prototyping, and testing, user needs and challenges were explored through interviews, surveys, and observations to inform the website development process. The resulting platform is intuitive, responsive, and accessible, enabling SMEs to display their products, manage transactions, and engage with customers effectively. The application of this method not only improves market reach but also strengthens the competitiveness and digital literacy of Kampung Lawas Maspati SMEs. Evaluation results show a high level of consumer satisfaction, reaching 91.87%, indicating that the developed website effectively meets user expectations and supports SME digital transformation.

The concept of hubuddunya (love of the world) within the Akidah Akhlak subject holds a strategic role in shaping the moral and spiritual character of students, particularly in the midst of globalization, materialism, and consumerist culture that increasingly influence young generations. This study seeks to critically analyze the teaching materials of Akidah Akhlak for Grade X at MA YASPI Cicantayan, focusing on the hubuddunya topic. The main objective is to evaluate the relevance, depth, and effectiveness of these materials in fostering students’ awareness of moral values, as well as their ability to apply Islamic principles in daily life. This research employs a qualitative approach with a descriptive method, collecting data through documentation of learning resources, observation of lesson plans (RPP), and in-depth interviews with teachers. The data analysis process was conducted through reduction, classification, and interpretation of findings to obtain a comprehensive picture of the existing instructional practices. The results reveal that the current teaching materials tend to remain highly theoretical and emphasize the transfer of knowledge rather than transformative learning. Consequently, they do not adequately address contextual issues faced by students in their real-life environment. The affective and psychomotor aspects of students’ moral development are not optimally stimulated, leaving a gap between conceptual understanding and practical application. Furthermore, essential Islamic values such as zuhud (detachment from excessive worldliness), qanaah (contentment), and tawakal (trust in God) have not been integrated effectively as counterbalances to materialistic tendencies. The implications of this study underline the urgency of developing Akidah Akhlak teaching materials that are more contextual, student-centered, and relevant to contemporary challenges. Such materials should not only transmit religious knowledge but also foster reflective thinking, emotional maturity, and behavioral consistency, thereby preparing students to face globalization with strong faith, resilience, and anti-materialistic attitudes.

The implementation of educational policies in schools plays a pivotal role in improving the quality of teaching and learning processes. The success of these policies is determined by the readiness of educational institutions, the professional competence of teachers, and the active involvement of various supporting stakeholders. Each of these elements significantly contributes to the effectiveness of learning outcomes in the classroom. However, policy implementation often faces challenges such as inadequate infrastructure, lack of comprehensive teacher training, and a mismatch between national policies and the specific needs of local educational contexts. In this regard, schools must be able to adapt policy frameworks to suit their unique environments, ensuring that the goals of the policy are effectively aligned with students’ learning needs. Teachers play a central role as key implementers who are not only required to understand the substance of educational policies but also to apply them creatively and contextually in their classrooms. Their ability to interpret and operationalize these policies directly affects the quality of educational delivery. Furthermore, continuous evaluation is essential to measure the extent to which policies have been effectively implemented. This evaluation process serves not only as a feedback mechanism but also as a basis for future policy adjustments and improvements. It enables stakeholders to identify gaps, assess outcomes, and refine strategies to ensure sustainable educational development. In conclusion, effective policy implementation requires a holistic approach that involves institutional preparedness, teacher capability, stakeholder support, contextual adaptation, and ongoing evaluation. Without these elements working in synergy, even well-formulated policies may fall short in achieving their intended impact on educational quality and student success.

The moral crisis and low religious understanding among the younger generation pose serious challenges in shaping students' character in accordance with Islamic teachings. This phenomenon is increasingly exacerbated by the rapid flow of globalization and technological developments that are not always in line with the principles of Islamic law. In this context, the existence of Madrasah Diniyah (Islamic Madrasah) is a strategic solution to equip students with a deep understanding of religion while simultaneously forming a strong Islamic personality (syakhsiyah Islamiyyah). This study aims to determine the role of Madrasah Diniyah in improving mastery of Islamic religious knowledge and shaping Islamic character in students. The study used a descriptive qualitative approach with the aim of systematically describing the learning process and its impact on student development. Data were collected through observation, in-depth interviews with teachers and students, and analysis of learning documents. The results show that Madrasah Diniyah plays a significant role in improving mastery of Islamic religious knowledge through structured learning that includes the Qur'an, aqidah, fiqh, and morals. This material not only broadens students' religious knowledge but also instills the values of faith, worship, and noble morals that serve as the foundation for daily behavior. This success is supported by teachers who possess strong scientific and pedagogical competence, varied learning methods, and harmonious relationships between teachers, students, and parents. Furthermore, a conducive madrasah environment helps strengthen the internalization of Islamic values. Thus, Madrasah Diniyah serves as a vital partner in the Islamic education system, particularly in instilling an Islamic personality from an early age, thus fortifying the younger generation against the negative influences of globalization and shaping a generation of faith, knowledge, and noble morals.

This study aims to determine the influence of the Smart Bottle Cap learning media on children's ability to recognize Hyaiyah letters. The research involved all students of Group B at Pelangi Harapan Kindergarten, using a total sampling technique due to the small population (fewer than 30 students). A total of 14 students were selected as the sample. Data were collected through observation and documentation, and analyzed using the t-test. The study was conducted at Pelangi Harapan Kindergarten, Kayubulan Village, Batudaa Pantai Subdistrict, Gorontalo Regency The results indicate that the use of the Smart Bottle Cap media significantly improves children's ability to recognize Hijaiyah letters. There was an increase in the mean score from 22.00 (pretest) to 32.21 (posttest). The combined t-test for the pretest and posttest showed a significanse value (sig) of 0.001 < 0.05, indicating a statistically significant influence therefore, the null hypothesis (Ho) was rejected and the alternative hypothesis (Ha) was accepted.

This study aimed to ascertain and describe the implementation of role-playing activities to enhance the socio-emotional skills of early childhood at PAUD Terpadu Kartini Madu Mawar. This research employed a descriptive method with a qualitative research approach and Classroom Action Research (CAR). The subjects of this study were children aged 4-5 years in Group B and their class teacher at the PAUD. Data collection techniques included observation, interviews, and documentation. Data analysis was performed using descriptive percentages. There was a noticeable increase in children's knowledge and skills before and after the implementation of role-playing activities to foster socio-emotional skills at PAUD Terpadu Kartini Madu Mawar, as evidenced by the observation sheets. This finding was derived from data analysis using the descriptive percentage formula. The learning outcomes depicted in Cycle III showed 46.25% in "Developing as Expected" (BSH) and 48.1% in "Developing Very Well" (BSB). Consequently, the combined percentage of children's learning in the BSH and BSB categories reached 94.35%. Therefore, it can be concluded that role-playing activities can effectively enhance socio-emotional skills.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

This study aims to analyze the role of the Selected Topics in Mathematics course in developing Higher Order Thinking Skills (HOTS) among prospective mathematics teachers through a systematic literature review. The review covered 21 articles published between 2020 and 2025, sourced from nationally accredited Sinta-indexed journals and reputable international journals. The research employed the Systematic Literature Review (SLR) method, following the stages of data reduction, data display, and verification and interpretation based on the model by Miles, Huberman, and Saldaña (2014). The analysis revealed that the implementation of problem-based learning and inquiry-based learning strategies is effective in enhancing students’ abilities in analysis, evaluation, and creation. The use of authentic assessments such as projects and reflective rubrics proved to be more comprehensive in measuring higher-order thinking processes compared to conventional tests. Key challenges identified include limited lecturer training, lack of contextual teaching materials, and insufficient technological support. This study confirms the strategic potential of the Selected Topics in Mathematics course in fostering HOTS among prospective teachers and offers recommendations for strengthening the curriculum and developing HOTS-based assessments in higher education.

This study aims to analyze the errors made by eleventh-grade students of SMA Swasta Eria in solving word problems related to quadratic equations and quadratic function graphs using Newman’s error taxonomy. The research employed a descriptive qualitative method involving 25 students who were given essay-type tests to measure both conceptual understanding and problem-solving skills. Data were collected from students’ written answers and analyzed according to Newman’s stages, which include reading, comprehension, transformation, process skills, and encoding. The findings reveal that errors occurred across all stages, with transformation errors and encoding errors being the most dominant. These mistakes generally stemmed from students’ inability to extract key information into correct mathematical models, inaccuracies in arithmetic operations, and insufficient understanding of fundamental quadratic concepts and their graphical representations. The results highlight the importance of instructional approaches that emphasize conceptual understanding, varied practice problems, and proper mathematical notation. Regular application of Newman’s error analysis is expected to help teachers provide more targeted feedback and improve students’ problem-solving abilities.

This study aims to analyze the influence of service quality, café atmosphere, and trust on customer loyalty at Omah Petoeng Tulungagung. The research employed a quantitative approach with an associative design. The population consisted of customers who had made at least two purchases, with a sample of 112 respondents selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that service quality, café atmosphere, and trust have a positive and significant effect, both partially and simultaneously, on customer loyalty. Among these variables, trust shows the most dominant influence on loyalty. The coefficient of determination (R²) of 0.540 indicates that 54% of customer loyalty variation is explained by the three independent variables. These findings highlight the importance of integrating quality service, pleasant café ambiance, and customer trust in fostering long-term loyalty. The study provides practical implications for local café managers to enhance competitiveness through trust-based service strategies and customer experience management.

Competition in the songkok (traditional cap) industry in Gresik Regency has become increasingly intense, especially for small enterprises such as UD. Arif Bersaudara, which face challenges in maintaining competitiveness amid changing market trends and consumer preferences. This study aims to analyze effective marketing strategies for UD. Arif Bersaudara by identifying internal and external factors and determining the most appropriate strategic priorities for business development. The research employs the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify strategic factors and the QSPM (Quantitative Strategic Planning Matrix) to determine the order of strategic priorities. Data were collected through questionnaires distributed to 92 respondents and analyzed quantitatively using weighting and attractiveness score calculations. The results show that the total IFE Matrix score is 4.80 and the EFE Matrix score is 4.772, placing UD. Arif Bersaudara in the “Grow and Build” strategic position. Based on the QSPM results, the main priority strategy is to leverage superior product quality, design variations, and size diversity to capture opportunities in digital and international markets, with the highest TAS value of 8.37. The study concludes that UD. Arif Bersaudara should focus its strategy on improving product quality and implementing digital marketing to strengthen competitiveness. The strength of this research lies in the application of the combined SWOT–QSPM methods, which provide measurable analytical results, while its limitation lies in the relatively small and region-specific number of respondents. Future research is recommended to expand respondent coverage and incorporate digital marketing–based analysis to make MSME marketing strategies more adaptive to technological developments.

This community service program aims to enhance the creativity and economic independence of mosque youth through the implementation of the Business Challenge Program in Lingkungan VI, Tanah Enam Ratus Village, Medan Marelan District. The program was initiated in response to the limited entrepreneurial knowledge and skills among mosque youth, which hindered their ability to develop productive business initiatives. The implementation involved several stages: field observation, interviews, workshops, mentoring sessions, halal product-making practices, and marketing simulations. The results indicate a significant improvement in participants’ ability to design business models using the Business Model Canvas, produce halal products (such as fried tofu “tahu walik” and “es kuwut”), and market them directly to the community. Moreover, the program instilled Islamic business values, including honesty (ṣidq), trustworthiness (amānah), and diligence (ijtihād), as the foundation for ethical entrepreneurship. Overall, the Business Challenge Program effectively fostered creativity and self-reliance among mosque youth while strengthening the role of mosques as centers for community empowerment.

This study aims to analyze and implement the Village Community Empowerment Program through Sharia Financial Literacy and Introduction to Sharia Banking Products in Perkebunan Gunung Melayu Village. This program is motivated by the low level of formal financial literacy, particularly regarding Sharia banking, among the village community. The methods used are outreach and mentoring, focusing on two main pillars: instilling wise money management habits and introducing Sharia banking services. The results of the activities indicate an increase in community awareness of the importance of saving as a foundation for wise money management from an early age. Participants learn to manage expenses, distinguish between needs and wants, and prepare funds for the future, which are habits that form the basis for healthy and responsible financial behavior. In addition, the community is provided with a comprehensive understanding of the various financial services provided by Sharia banks, such as savings, deposits, checking accounts, ATM cards, and digital services. This understanding empowers the community to manage their money and conduct transactions safely and efficiently through a formal banking system that complies with Sharia principles. Overall, this program contributes significantly to increasing Sharia financial inclusion and literacy in Perkebunan Gunung Melayu Village.

The Community Service Program (KKN) is a form of student community service aimed at helping resolve social problems. This research focuses on publicizing the dangers of online gambling (judol), a global phenomenon that causes moral, economic, and social harm, by integrating it with Sharia principles in Perkebunan Gunung Melayu Village. The method used was Participatory Action Research (PAR) with a qualitative approach. The 13-day program involved initial observation, educational-participatory socialization interventions that emphasized the prohibition of Maisir and its relationship to Maqāṣid al-Sharīʿah (Objectives of Sharia), and impact evaluation. The implementation results demonstrated high community enthusiasm and a significant increase in cognitive awareness and understanding of Sharia as a spiritual bulwark against online gambling practices. Furthermore, supporting activities such as mutual cooperation (gotong royong) successfully revitalized the spirit of collaboration and social participation. Despite time constraints and weather constraints, the entire KKN program successfully had a transformative impact, strengthening the community's religious and social values. This study recommends the need for continued monitoring and mentoring to ensure the sustainability of the awareness that has been formed.

The high number of hypertension cases is due to the still low level of hypertension control, specifically medication adherence. Treatment adherence is crucial for maintaining health and well-being in patients with hypertension. In contrast, non-adherence to medication leads to treatment failure. This study aims to determine the relationship between self-management and adherence to hypertension medication in the elderly. This research employed an analytical design with a cross-sectional approach. The study consisted of 49 elderly people with hypertension in Cot Cut Village, Kuta Baro, Aceh Besar. The sample was chosen using a total sampling technique. The MMAS-8 questionnaire was used to assess adherence to hypertension medication with a Cronbach's alpha of 0.860. The self-management questionnaire showed a Cronbach's alpha of 0.766. The research was conducted from April 8th to 14th, 2025. The data analysis used univariate and bivariate methods, using the chi-square test. The results showed that out of 49 respondents, 21 (42.9%) were less adherent to hypertension medication, and 29 (59.2%) had less adherence to self-management. The chi-square test indicated a p-value of 0.001, showing a relationship between self-management and adherence to hypertension medication among the elderly. This research suggests that hypertensive patients should be supervised to improve medication adherence and self-care management to maintain stable blood pressure.

The teenage period is a crucial phase in developing self-esteem and body image, which play a significant role in shaping adolescent character. Adolescent girls often face social pressures related to physical appearance, which impacts on self-perception. This study aims to determine the correlation between body image and students’ self-esteem.  The study was conducted at MTsS Lam Ujong, Krueng Barona Jaya District, Aceh Besar on May 05th, 2025. This study used a quantitative approach with an analytical descriptive design. The sample consisted of 53 students selected by using a total sampling technique. The instruments used were the Multidimensional Body Self Relations Questionnaire (MBRSQ) with Cronbach Alpha 0.774 and the Rosenberg Self-Esteem Scale (RSES) with Cronbach Alpha 0,877. The univariate and bivariate data analysis using the Pearson Chi-Square test. The results showed that most respondents with negative body image had low self-esteem (94.1%), while respondents with positive body image showed variations in self-esteem. The Chi-Square test indicated a p-value of 0.001 (p < 0.05), indicating a significant correlation between body image and self-esteem. These findings indicate a significant correlation between body image and students’ self-esteem. This study suggests that schools and counselling teachers provide psychosocial education and mentoring to help students build a positive body image.

The Community Service Program (KKN) was implemented with the aim of fostering and enhancing the entrepreneurial spirit and skills of Junior High School (SMP) students through an Entrepreneurship Workshop at SMP PAB 23 Bandar Klippa. This program was designed using a practice-based participatory learning approach (learning by doing), which positions students as active subjects in all stages of the activity, from planning, production, to product marketing. A total of 39 seventh grade students were directly involved in this activity. Through this experiential learning process, students had the opportunity to develop creative thinking, teamwork, and problem-solving skills in a real-life setting. The evaluation results showed a significant increase in several entrepreneurial indicators, namely student self-confidence increased from 55% to 85%, communication skills from 60% to 88%, and interest in entrepreneurship from 50% to 83%. These findings prove that the practice-based learning method is effective in fostering an entrepreneurial mindset and independent character in students. Furthermore, this Community Service Program (KKN) activity demonstrates collaboration between universities and schools in implementing contextual and applicable entrepreneurship education. It also has the potential to be developed as a sustainable learning model to support the achievement of the Pancasila Student Profile, particularly in the dimensions of creativity, independence, and mutual cooperation.

This study aims to describe the entrepreneurship education process at SMP PAB 23 Bandar Klippa as a strategic step in developing a creative and independent young generation. The approach used is descriptive qualitative with data collection techniques through observation and interviews with one principal, three teachers, and thirty-nine students. The research activities were carried out during the Real Work Lecture (KKN) program which lasted for ten days in September 2025. The main focus of the study was the Market Day activity designed as a learning tool for entrepreneurial practices in the school environment. The results showed that this activity was able to foster an entrepreneurial mindset, increase creativity, build collaborative skills, and foster students' confidence in planning and managing simple businesses. Thus, entrepreneurship education has been proven to play an important role in fostering independence, creativity, and readiness of students to face future economic challenges.