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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

Meaningful learning is a crucial requirement in 21st-century education, particularly in the face of the increasingly rapid development of digital technology. However, teachers' limited knowledge and skills in utilizing digital learning media remain a challenge, particularly in junior high schools. This study aims to analyze the strengthening of meaningful learning through training on the Canva-based deep learning model at SMP Negeri 2 Mappakasunggu. This study used a quantitative approach with a one-group pretest–posttest pre-experimental design. The subjects were teachers at SMP Negeri 2 Mappakasunggu who participated in the training as part of the Community Service Program (KKN). The research instrument was a knowledge test on Canva administered before (pretest) and after (posttest) training. Data were analyzed using descriptive statistics and N-Gain calculations. The results showed that the average pretest score for teachers was 42.3 with a range of 30–55, while the average posttest score increased to 70.8 with a range of 65–76. The N-Gain calculation of 0.49 is in the moderate category. These findings indicate that training on the Canva-based deep learning model is effective in enhancing teacher knowledge and supporting meaningful learning. This study recommends the continued implementation of similar training to improve the quality of technology-based learning in schools.  

This study aims to analyze the differences in motorcycle traffic flow (Q) during the morning and afternoon peak hours as an indicator of roadway operational performance, referring to the Indonesian Road Capacity Guidelines (PKJI) 2014, with a case study on Mawar Street–Wijaya Kusuma Street, Jember Regency. The research data were obtained from 12 observation points through traffic surveys that recorded motorcycle traffic flow in vehicles per hour (veh/h). The analytical methods used include descriptive statistical analysis, normality testing, and paired sample t-test. The results show that the average motorcycle traffic flow during the morning peak hour is 115.58 veh/h with a standard deviation of 62.97, while during the afternoon peak hour it is 63.25 veh/h with a standard deviation of 28.57. The paired sample t-test yields a significance value of 0.015 (p < 0.05), indicating a statistically significant difference between morning and afternoon traffic flows. These findings suggest that the level of roadway capacity utilization is higher during the morning peak hour, which is closely associated with dominant routine travel activities such as commuting to work and school. The results of this study are expected to serve as a basis for evaluating roadway operational performance and to support traffic management and traffic engineering planning aimed at improving road network performance and reducing congestion.

This study aims to analyze the quality control of car tire production at Company X using the Statistical Process Control (SPC) method. The data used in this research are secondary data obtained from GitHub, consisting of weekly production and defect data observed over one year with a total of 52 observations. The analysis was carried out using descriptive statistics, histograms, P-charts, and cause-and-effect (Ishikawa) diagrams. The histogram results indicate that the distribution of defects is right-skewed, showing that most defects occur at a moderate level, although several extreme values are present. The initial P-chart analysis revealed several points below the lower control limit, indicating the presence of special cause variation and suggesting that the production process was not fully stable. After removing out-of-control data and recalculating the control limits, the revised P-chart showed that all data points were within the control limits, indicating that the production process was statistically under control. Furthermore, the Ishikawa diagram identified potential causes of defects related to human factors, machines, methods, materials, and the working environment. Overall, the results demonstrate that SPC is an effective tool for monitoring production stability and providing a systematic basis for improving quality consistency in car tire manufacturing processes.

Online transportation services have become an important part of student life because they provide ease of access, time efficiency, and mobility flexibility. The Gojek application is one of the most frequently used services by students in Medan City to support academic and non-academic activities. This study aims to analyze students' experience in using the Gojek application and its effect on the effectiveness of the application in online transportation services. The research method used was a quantitative approach with survey techniques through a Likert scale questionnaire (1–5) to 50 students who were active users of Gojek. Data were analyzed using descriptive statistics and simple linear regression. The results showed that user experience (UX) was in the category of quite good with an average value of 3.58, while the effectiveness of the application was in the category of quite good with an average of 3.47. The reliability test showed Cronbach's Alpha values of 0.935 (UX) and 0.951 (Effectiveness), which means the instrument is very reliable. The results of the regression analysis showed that user experience had a positive and significant effect on the effectiveness of the application (β = 0.961; R² = 0.881; p < 0.001). Thus, the better the student experience in using the Gojek application, the higher the effectiveness felt in online transportation services. These findings confirm that improving the quality of user experience is a key factor to maintain and increase the effectiveness of online transportation applications among students.

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.

This study aims to determine the effectiveness of the Problem Based Learning (PBL) model integrated with Canva in improving students’ reflective thinking skills in the Aqidah Akhlaq subject at MTsN 3 Tuban. Reflective thinking is an essential competency that enables students to analyze moral behavior, evaluate decision-making processes, and connect Islamic ethical concepts with real-life experiences. However, preliminary observations indicated that students’ reflective thinking skills were still low and tended to remain at the level of theoretical understanding without deeper analysis. This research employed a pre-experimental design using a one-group pretest–posttest model. The subjects consisted of 30 eighth-grade students. The research instrument was a reflective thinking test developed based on indicators of moral evaluation, situation analysis, and experiential reflection, which had been validated through expert judgment. The learning process was conducted by applying the stages of Problem Based Learning integrated with Canva as a visual media to organize problem-solving steps and present students’ reflective outputs. Data were analyzed using descriptive statistics and a paired samples t-test. The findings showed a significant improvement in students’ reflective thinking skills after participating in PBL learning supported by Canva. Pretest scores ranged from 48 to 71 with an average of 59.67, while posttest scores increased to a range of 60 to 89 with an average of 71.20. The mean gain of 11.53 points was statistically significant as indicated by the t-test results (t = 10.39; sig. = 0.000), further supported by Cohen’s d value of 1.90, which falls into the category of a very large effect size. Qualitatively, students demonstrated enhanced abilities in identifying core problems, analyzing alternative actions, evaluating their cognitive processes, and visualizing moral reflections systematically through Canva. In conclusion, the PBL model integrated with Canva is effective in improving students’ reflective thinking skills in the Aqidah Akhlaq subject. This model not only enhances academic outcomes but also strengthens character development, creativity, and higher-order thinking skills, which are essential for 21st-century learning.

The rapid growth of digital marketplaces has fundamentally transformed consumer decision-making processes by intensifying price transparency, product comparability, and information exposure. In highly competitive marketplace environments, consumers are frequently confronted with numerous product alternatives and dynamic pricing structures, which shape how they evaluate options and ultimately decide to purchase. This study examines the effects of product variety and price perception on consumers’ purchase decisions in the context of ROSCA tumbler products sold on the Shopee marketplace. Using a quantitative explanatory approach, this research employs a survey-based design to analyze the relationships among variables and to estimate their relative effects through multiple linear regression analysis. Data were collected from 100 respondents who had previously purchased ROSCA tumblers on Shopee, selected using purposive sampling based on predefined criteria. The research instrument consisted of 15 Likert-scale items measuring product variety, price perception, and purchase decision. Data analysis included descriptive statistics, instrument validity and reliability testing, regression assumption diagnostics, and hypothesis testing using both partial (t-test) and simultaneous (F-test) procedures. The findings reveal that product variety has a positive and significant effect on purchase decisions, indicating that consumers are more likely to finalize purchases when they perceive product options as sufficiently diverse, relevant, and comparable. Price perception also exerts a positive and significant influence and demonstrates a stronger relative effect compared to product variety. This result underscores the central role of perceived price fairness, competitiveness, and value-for-money in shaping purchase decisions within transparent and highly competitive marketplace settings. Simultaneously, product variety and price perception explain a substantial proportion of variance in purchase decisions, highlighting their combined importance as key marketing stimuli. These findings contribute to the literature on digital consumer behavior by providing empirical evidence from a specific marketplace–product context and offer practical implications for sellers and brand managers in optimizing assortment design and pricing strategies to enhance conversion rates in online marketplaces

The rapid development of artificial intelligence (AI) in the medical field has become an important part of the learning process and health services. Preparing medical students as future healthcare professionals to understand, use, and implement AI responsibly is a crucial aspect. This level of readiness can vary depending on their knowledge, abilities, perceptions, and ethics in using AI. This study aims to determine the readiness of young medical students in the Surabaya area in using artificial intelligence based on these four domains, and to compare scores between first-year professional students and undergraduate students. This study used a quantitative descriptive design with a cross-sectional approach. The instrument used was the Medical Artificial Intelligence Scale for Medical Students questionnaire, which consists of four domains: knowledge, abilities, perceptions, and ethics. The study sample was first-year and second-year professional students of the Faculty of Medicine, Ciputra University. Data analysis was performed using descriptive statistics including mean values, standard deviations, and frequency distributions for each domain. The results showed that the total readiness scores for DM1 (89.95 ± 11.84) and DM2 (88.38 ± 8.85) showed a positive picture, with minimal mean differences. The knowledge and skills domain showed almost uniform values ​​between the two groups, while the ethics domain had the highest stability with a very small mean difference. These findings indicate that the readiness of professional students at the Faculty of Medicine, Ciputra University, towards the use of AI shows a positive and relatively even picture at all levels.  

The low level of interest in learning for elementary school students remains a fundamental problem in the implementation of basic education in Indonesia. One factor suspected of contributing to this condition is the lack of optimal fulfillment of students' physical health and nutritional needs. The Free Nutritional Meal Program (MBG) is strategic government policy aimed at improving students' nutritional status as an effort support learning readiness and the quality of learning in schools. This study aims to analyze the effect of the Free Nutritional Meal Program on increasing interest in learning for elementary school students. The study used a quantitative approach with a quasi-experimental design using a one-group pretest-posttest model. The research subjects included elementary school students and teachers directly involved in the implementation of the MBG program. Data collection techniques were carried out through a learning interest questionnaire, observation of student learning activities, and structured interviews with teachers. The data obtained were analyzed using descriptive statistics and inferential statistics in the form of paired t-tests determine differences in learning interest before and after the program implementation. The results of the study are expected to show an increase in student interest learning after participating in the Free Nutritional Meal Program, which is characterized by increased attention, activeness, and motivation in the learning process. These findings are expected to provide empirical evidence that the Free Nutritional Meal Program not only contributes improving students' physical and health conditions, but also has positive impact on the psychological and academic aspects elementary school students.

This research aims to analyze in depth the level of understanding among Islamic Religious Education (PAI) students at the Islamic Institute of Nahdlatul Ulama (IAINU) Tuban regarding the concept of Ihsan and its implementation in community life. The urgency of this study is based on the strategic role of PAI students as future educators who are required to integrate spiritual dimensions and social ethics into their personalities. This research employs a quantitative approach with a descriptive survey method. Data were collected through a Likert scale questionnaire instrument that had been tested for validity and reliability, distributed to a sample of students selected through proportional random sampling. Data analysis was carried out systematically using descriptive statistics to calculate the mean value and categorization percentage across cognitive, affective, and applicative dimensions. The results indicated that the overall level of understanding of Ihsan among PAI students at IAINU Tuban falls into the low category, with a total mean score of 1.909. In detail, the affective dimension recorded the lowest score, indicating a weakness in the internalisation of spiritual consciousness, while the applicative dimension showed a slightly higher score but remained within the low category. It is concluded that there is a significant gap between the idealism of the Ihsan concept and the actual understanding of students in the field. These findings provide important implications for the need to reconstruct character-building strategies and the PAI curriculum, emphasizing the aspect of inner spiritual internalisation over mere formalistic cognitive knowledge transfer to produce graduates with authentic social piety.

Modern retail expansion in Situbondo Regency has intensified competitive interaction with traditional markets, making it important to map differences in market structure, firm conduct, and performance outcomes. This study compares (i) market structure using concentration indicators (CR4 and the Herfindahl–Hirschman Index/HHI), (ii) competitive conduct (pricing practices, promotional intensity, service attributes, and relationship patterns), and (iii) performance proxies (sales turnover and selected price efficiency measures) within the SCP framework. The analysis applies a descriptive quantitative approach supported by targeted primary observations and questionnaire-based information, and complemented by official statistics and regulatory documents. Traditional-market samples include Panji, Besuki, and Panarukan markets, while modern-retail samples include local outlets of Indomaret, Alfamart, and Basmalah. Results indicate that traditional markets are relatively unconcentrated (CR4 = 38.0%; HHI = 744), consistent with a competitive structure dominated by many small vendors. Modern retail is more concentrated (CR4 = 77.0%; HHI = 1,644), suggesting moderate concentration and a tendency toward local oligopoly. Average monthly turnover per unit is higher for modern retail (IDR 36.36 million) than for traditional vendors (IDR 15.63 million). Price efficiency varies across commodities: some items show near parity, while several fresh commodities remain cheaper in traditional markets. Policy implications point to balanced local governance: zoning and permitting for modern stores, continuous revitalization of traditional markets, and strengthened MSME partnership schemes to ensure healthy and inclusive competition.

This study aims to analyze the influence of coastal cultural tradition-based learning media in the implementation of the Pancasila Student Profile Strengthening Project (P5) on students' learning interest at MTsN 3 Tuban. The background of this research is the lack of integration of coastal local wisdom in learning while the characteristics of madrasah students require a contextual approach that connects material with the surrounding environment. The study uses a quantitative approach with a pretest -experimental design involving 36 eighth-grade students as samples. The research instrument is a learning interest questionnaire with a Likert scale covering aspects of attention, interest, involvement, and continuous desire. Data were analyzed using descriptive statistics and normalized gain test. The results showed a significant increase in students' learning interest with an average score increasing from 68.75 in the pre-test to 82.94 in the post-test with an N-Gain value of 0.45 in the medium category. These findings identify that coastal cultural tradition-based learning media have a positive impact on increasing students' learning interest through contextual and meaningful learning.

Social media has become an alternative space for emotional expression among university students, particularly as a medium for sharing personal problems or emotional distress. This study aims to examine the effect of social media use as a venting platform on the mental health of students at STAIN Mandailing Natal. A quantitative associative research design was employed, involving 25 fifth-semester students as respondents. Data were collected using a Likert-scale questionnaire measuring the intensity of social media venting behavior and mental health indicators, including stress, anxiety, mood, and self-confidence. The data were analyzed using descriptive statistics and inferential tests, including correlation and simple linear regression. The findings indicate that social media use as a place for venting has a significant relationship with students’ mental health. Positive responses received through social media tend to improve emotional well-being, while negative responses may increase stress and anxiety levels. These findings suggest that social media can function both as a supportive and risky environment for students’ mental health, depending on how it is used. Therefore, students are encouraged to use social media wisely, and educational institutions are advised to provide mental health literacy and guidance related to healthy social media use.

This study is motivated by the increasing dynamics of criminal activity within the jurisdiction of the East Nusa Tenggara Regional Police (Polda NTT), characterized by regional variations and complex causal factors. Conventional crimes such as assault, theft, and mob violence dominate the crime landscape and significantly affect social stability. The purpose of this research is to analyze the patterns, causes, and crime control strategies implemented by Polda NTT in maintaining public security and order. The study employs an empirical legal approach using a mixed-methods design, combining quantitative analysis of crime statistics with qualitative interviews involving police officers. Data were obtained from the Directorate of General Criminal Investigation (Ditreskrimum) of Polda NTT and cover all police jurisdictions, including one city police department and twenty-one district police offices. Findings reveal that crime rates in NTT are strongly influenced by social, economic, cultural, and geographical factors. The most prevalent crimes include assault, ordinary theft, traffic accidents, and mob violence. Major contributing factors consist of a local culture of violence, alcohol consumption, economic hardship, and low legal literacy. Polda NTT’s strategies involve preventive measures (routine patrols and public legal education), repressive actions (law enforcement and offender guidance), and humanistic approaches such as the Jumat Curhat program, which facilitates direct dialogue with the community.

Cocoa fruit is one of the crops with a long history in Indonesia. Cocoa powder and chocolate are among the export commodities processed from cocoa fruit. Currently, cocoa product exports fluctuate annually. The challenges faced in cocoa product exports are diverse. This study aims to analyze the performance of cocoa product exports in the global market. The data used in this study was obtained from UN Comtrade and the Central Statistics Agency (BPS) from 2006 to 2024. The methods used in this study include Revealed Symmetric Comparative Advantage (RSCA) and Export Competitiveness Index (ECI). The results show that the export performance of cocoa powder is relatively good, while that of chocolate is not so good. This is based on the RSCA and ECI values of cocoa powder, which are better than those of chocolate. The average RSCA value of cocoa powder is 0.62, while the average RSCA value of chocolate is -0.93. The average ECI value for cocoa powder is 0.95 and the average ECI value for chocolate is 0.97. One of the factors contributing to the good export performance of cocoa powder is that the export value of cocoa powder is higher than that of chocolate. Strict safety standards in export destination countries also pose a barrier to chocolate exports

Urban mobility in Surabaya faces serious challenges due to the high ownership of private vehicles and the low use of public transportation. The Surabaya City Government launched Suroboyo Bus Electric in November 2024 as a sustainable transportation innovation on the Purabaya–ITS route. This study aims to analyze commuter preferences for the Suroboyo Bus Electric mode over private vehicles, by emphasizing functional factors (cost, travel time, comfort) and symbolic factors (status, identity, modern image). The research method used a quantitative descriptive approach with 400 respondents, primary data was obtained through questionnaires, while secondary data came from government documents and literature. The analysis was carried out through descriptive statistics, chi-square tests, and logistic regression. The results showed that the majority of respondents chose Suroboyo Bus Electric as the main mode (62%), with the dominance of young, middle-income users, and mostly women. Most of the respondents have one unit of private vehicle, but still use electric buses as a mode of complementing mobility. Travel destinations are dominated by social, economic, and educational activities, with an average travel time of 16–30 minutes. In terms of cost, more than half of the respondents spent Rp 5,000-Rp 10,000 per trip, indicating the affordability of fares. Symbolic factors also play an important role, where Suroboyo Bus Electric is perceived as a modern, clean, and sustainable city identity.

Employee retention is a crucial aspect in maintaining smooth operations and the quality of human resources within an organization. This study aims to analyze the influence of organizational support, career development, job satisfaction, organizational culture, and work-life balance on production employee retention at PT. Lucky Textile Semarang. The study employed a quantitative approach with a survey method, distributing questionnaires to 307 respondents, selected using the Slovin formula, from a population of 1,325 production employees. Data analysis was performed using multiple linear regression using IBM SPSS Statistics 27. The results indicate that organizational support has no effect on employee retention, career development has a positive and significant effect on employee retention, job satisfaction has a positive and significant effect on employee retention, organizational culture has a positive and significant effect on employee retention, and work-life balance has a positive and significant effect on employee retention. These findings confirm that internal factors related to personal development, job satisfaction, and a healthy work culture are the most important factors in employee retention decisions. Therefore, companies need to prioritize career advancement strategies, improve working conditions, and strengthen organizational culture to maintain a competent workforce in the long term.

Nausea and vomiting are common symptoms experienced during early pregnancy, especially in the first trimester, and can adversely affect maternal comfort, nutritional intake, and overall well-being. In primary health care settings, these symptoms are often managed with pharmacological treatments; however, such approaches may raise concerns regarding safety, potential side effects, and accessibility for pregnant women. Therefore, there is increasing interest in non-pharmacological interventions that are safer and more practical. One alternative method is lemon aromatherapy (Citrus limon), which is believed to reduce nausea and vomiting by stimulating the olfactory system and promoting a relaxing effect. This study aimed to assess the effectiveness of lemon aromatherapy in decreasing the frequency of nausea and vomiting among first-trimester pregnant women diagnosed with emesis gravidarum at the Rum Balibunga Community Health Center. The research applied a pre-experimental design using a one-group pretest–posttest approach. A total of 30 pregnant women in their first trimester were selected through purposive sampling. The intervention involved inhalation of lemon aromatherapy over a specified duration. Data on the frequency of nausea and vomiting were collected before and after the intervention using a structured observation instrument. The data were analyzed using both descriptive and inferential statistics, with the Wilcoxon signed-rank test employed to determine differences between pre- and post-intervention results. The findings revealed a significant reduction in nausea and vomiting frequency after the intervention. Overall, lemon aromatherapy proved to be an effective, safe, and practical non-pharmacological option to support antenatal care services.

The maternal mortality rate in Indonesia remains high, reaching 305 per 100,000 live births in 2021, with one contributing factor being the lack of maternal knowledge regarding pregnancy danger signs. Prenatal classes are considered a strategic intervention to improve pregnant women’s understanding of critical warning signs such as bleeding, severe abdominal pain, and infection symptoms. This study aims to analyze the influence of pregnancy classes on pregnant women’s knowledge of danger signs. The research employed a quantitative design with a cross-sectional approach involving 30 pregnant women selected through purposive sampling at several community health centers. Data were collected using validated and reliable questionnaires, with measurements conducted before (pre-test) and after (post-test) participants attended at least three prenatal classes. Data analysis used descriptive statistics and the Wilcoxon Signed Rank Test with SPSS. The results showed that most respondents were aged 20–35 years (63.3%), had a high school education (36.7%), were housewives (60.0%), and multigravida (56.7%). Before the intervention, 50% had poor knowledge and only 20% had good knowledge. After attending prenatal classes, 63.3% achieved good knowledge, while only 10% remained in the poor category. The Wilcoxon test showed a significant difference (p = 0.000). Thus, prenatal classes effectively improve knowledge and support early detection of complications, potentially reducing maternal and infant mortality rates.