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The problem faced by partners in community service activities is the low level of creative economic skills among housewives in RW 15, Meteseh Village, Semarang City. This condition has an impact on limited family economic independence, so efforts are needed to develop entrepreneurial potential that is in line with community needs. One potential business opportunity is making wedding dowries, given the stable and growing market demand. However, limited knowledge, creativity, and skills in producing attractive dowry products with sales value are the main obstacles faced by partners. This community service program aims to increase the creativity and economic independence of housewives through dowry making skills training. The method used includes a phased training, starting from an introduction to materials and basic dowry making techniques, developing creative designs, and product marketing strategies both digitally through social media and directly (offline). Participants are also provided with mentoring to improve their understanding of simple business management, product branding, and promotional techniques to be competitive in the market. The target outputs of this activity include the creation of an independent dowry making business, the production of quality dowry products with creative designs, and improving participants' ability to market their products. In addition, this activity resulted in video documentation of the implementation, potential registration of Intellectual Property Rights (IPR), and publication in a community service journal. The evaluation results showed a significant increase in participants' knowledge and skills based on a comparison of pre-test and post-test results. Before the training, most participants did not understand basic techniques or product marketing strategies.

Writing is a complex and fundamental language skill that plays a central role in developing students’ literacy, particularly in the context of producing negotiation texts. Negotiation texts are one of the text types taught in the Indonesian language curriculum that demand mastery of varied vocabulary, logical coherence, and persuasive language structures. Despite its importance, many students continue to face challenges in composing negotiation texts effectively. Difficulties are often found in choosing the right vocabulary, applying grammatical rules accurately, and constructing arguments that are logically consistent and persuasive. This study aims to analyze the extent to which students’ mastery of Indonesian vocabulary and grammar contributes to their ability to write negotiation texts. The research was conducted on class X students of MAN Kota Mojokerto using a qualitative method with a descriptive approach. Data were collected through three techniques: analysis of students’ written negotiation texts, interviews with teachers and students, and classroom observations during the learning process. The results of the study reveal that most students demonstrate limited mastery of vocabulary, which results in repetitive word choices and restricted expression. In addition, weaknesses in grammar application often lead to inaccurate sentence construction, lack of cohesion, and unclear argument flow. These shortcomings significantly affect the quality of negotiation texts, which tend to be less persuasive, poorly structured, and unable to fulfill the standard criteria of negotiation text writing. Based on these findings, it can be concluded that vocabulary mastery and grammar proficiency play a crucial role in supporting students’ negotiation text writing skills. To address this issue, Indonesian language learning needs to adopt strategies that consistently emphasize writing practice, provide opportunities for vocabulary enrichment, and strengthen students’ grammatical competence. Such approaches are expected to improve students’ literacy levels, particularly in the production of negotiation texts.

This study aims to improve the ability to recognize geometry in children aged 5–6 years through the block game method at Nurul Muslimin Mosque Kindergarten. The research was conducted as Classroom Action Research (CAR) with a qualitative approach. The subjects of this study were children in group A at Nurul Muslimin Mosque Kindergarten, with research carried out collaboratively between researchers, teachers, and the principal. The procedure followed a systematic design consisting of two cycles, each divided into four stages: planning, implementation, observation, and reflection. Data were collected through observation, testing, and documentation to measure the development of children's ability to recognize geometric concepts. The results showed a significant increase in children's ability to recognize geometry through the block game method. In the pre-cycle, only 23.33% of children demonstrated the expected level of ability. After the first cycle, this figure increased to 53.33%, indicating moderate progress. By the end of the second cycle, 86.66% of the children had reached the expected competency, showing a remarkable improvement. These findings highlight the effectiveness of the block game method in fostering cognitive development, particularly in the area of early geometry recognition among preschool-aged children. The conclusion of this study emphasizes that implementing block games as a teaching strategy not only enhances children's recognition of geometric shapes but also supports active learning, creativity, and collaboration. Therefore, educators are encouraged to integrate play-based learning methods such as block games into early childhood education programs to improve fundamental mathematical concepts and prepare children for higher learning stages.

The objectives of this Community Service Program are: (1) To introduce the concept of ethnomathematics to students and classroom teachers at UPT SDN 1 Rantepao as a contextual learning approach rooted in local culture, particularly the traditions of the Toraja ethnic group; (2) To enhance students’ understanding and interest in mathematics through the integration of mathematical elements found in Torajan cultural motifs, artifacts, and symbols, such as symmetry, geometric shapes, patterns, and measurement; and (3) To support teachers in developing innovative and meaningful mathematics instruction by connecting mathematical content to real-life contexts that are relevant to students' daily experiences. The program was implemented in five stages: preliminary observation and survey, preparation, implementation, group discussion and reflection, and the final stage—evaluation. Based on the results of the program, the introduction of ethnomathematics based on Torajan local culture successfully contributed to improving students’ mathematical understanding and reinforcing the relevance of mathematics instruction within the local cultural context. The three-day implementation of the program was met with highly positive responses from all school stakeholders, including strong student enthusiasm, active teacher participation, and noticeable changes in instructional practices. Evaluation outcomes demonstrated a significant improvement in student understanding, as reflected by an increase in the average quiz score from 55 to 83. Moreover, the program contributed to social transformation within the school environment, including the formation of culturally based student learning groups, positive shifts in student learning behaviors, the emergence of local student leadership, and increased awareness among both students and teachers of the importance of integrating local cultural values into the learning process.

This study examines legal deviations in the implementation of the Suspension of Debt Payment Obligations (PKPU) mechanism, specifically regarding the approval of a peace settlement submitted for the second time after the debtor is declared bankrupt. The study highlights the Supreme Court Decision No. 648K/Pdt.Sus-Pailit/2021, which ratified the second peace settlement in the case of PT Prospek Duta Sukses. This decision is deemed contradictory to the principle of a single peace settlement, as stipulated in Articles 289 and 292 of Law No. 37 of 2004 on Bankruptcy and PKPU, and further reinforced by Supreme Court Circular Letter (SEMA) No. 5 of 2021, which states that a peace settlement in bankruptcy can only be conducted once. Using a normative juridical method, this research analyzes the legal reasoning used by the panel of judges in approving the second peace settlement and evaluates its impact on legal certainty and protection for creditors, who are the affected parties in the bankruptcy process. The approval of a second peace settlement after the debtor is declared bankrupt creates legal uncertainty, as the existing provisions do not provide for more than one peace settlement. Additionally, this decision potentially harms creditors by prolonging the settlement of debts, which should have been clear, thus allowing room for misuse of legal procedures. The findings of the study show that the approval of this second peace settlement not only contradicts the fundamental principles of law but also risks harming creditors, who should be protected by the bankruptcy system to ensure their rights are fairly met. Therefore, this research suggests that consistent application of the law, in line with existing provisions, is necessary to uphold the principles of justice, legal certainty, and the credibility of the national bankruptcy system. Furthermore, reforms in regulations or law enforcement are needed to ensure that legal practices operate in accordance with principles that are fair and transparent.

The democratic system implemented in Indonesia is realized through general elections, which are held every five years as a manifestation of people’s sovereignty. Elections provide an arena for political contestation where political parties compete to gain votes and legislative seats, including the National Awakening Party (Partai Kebangkitan Bangsa/PKB). In the 2019 general election, PKB in Tanjungpinang City obtained 5,188 votes or 4.67%, securing two parliamentary seats. By contrast, in the 2024 general election, its vote share increased significantly to 9,765 votes or 7.94%, allowing the party to gain three seats. This increase indicates that the political strategies applied by PKB in Tanjungpinang had a substantial impact and are worth analyzing, as they succeeded in attracting voter support and expanding parliamentary representation. The purpose of this study is to identify and analyze the strategies used by the National Awakening Party in the 2024–2029 Tanjungpinang City Legislative Election. This research also explores strategic approaches not only at the party level but also by individual legislative candidates, who applied their own methods to secure voter trust. The study adopts Peter Schroder’s (2010) theoretical framework on political strategy, which includes situation analysis, strategy control, strategy formulation, strategy implementation, and strategy evaluation. This framework is employed to examine how PKB designed, executed, and assessed its strategic efforts during the electoral process. The findings demonstrate that PKB’s success was not merely due to party-level strategies but also the result of synergy between collective organizational moves and personalized campaign tactics by candidates. These strategies involved effective grassroots engagement, optimized use of political networks, and adaptation to the socio-political context of Tanjungpinang. The implications of this research suggest that comprehensive and adaptive political strategies are essential for increasing electoral gains, and that combining party-driven initiatives with candidate-level innovations can enhance both vote acquisition and seat attainment in legislative elections.

This study examines in depth how English learning motivation plays a role in influencing the level of engagement of physiotherapy students with English-language educational materials. The theoretical basis of this study refers to Self-Determination Theory, which emphasizes intrinsic and extrinsic motivational aspects, and Gardner's socio-educational model, which highlights the difference between integrative and instrumental motivation in second language learning. This study involved 44 students of STIKES Bethesda Yakkum Yogyakarta who had taken at least one semester of English for Specific Purposes (ESP). The research design used a quantitative correlational approach, with data collection through a standardized questionnaire that measured integrative motivation, instrumental motivation, and the level of student engagement with English-language academic learning resources. The results showed that integrative motivation had a significant positive correlation with student engagement (r = 0.56, p < 0.01), while instrumental motivation also showed a significant positive correlation (r = 0.62, p < 0.01). Multiple regression analysis indicated that both were significant predictors of engagement, with instrumental motivation being slightly more dominant in explaining variance in engagement (β = 0.40, p < 0.001). This suggests that physiotherapy students are more motivated to use English-language academic materials when motivated by practical needs such as professional career preparation and global communication. This finding confirms that motivation is a key factor that can drive student engagement with English-language academic content. Practical implications of this study include the need for contextualized ESP learning strategies, career-relevant curriculum design, and institutional policies that support increased student exposure to international academic materials to strengthen global competency.  

The low reading interest and literacy skills of elementary school children in Indonesia remain a problem that requires creative and sustainable solutions. Factors such as limited access to quality books, a lack of reading habits at home, and uninteresting learning approaches are often the causes of a weak literacy culture among students. To address this problem, the Student Community Service Program (KKN) of Sebelas Maret University students in Singodutan Village implemented an activity aimed at fostering a culture of literacy in children through a Reading Book Content-Based Project at SDN 3 Krisak. The concept of this activity integrates reading activities with the creation of creative projects that are appropriate to the content of the reading, so that students not only understand the text but are also able to process the information into real products. This study used a qualitative approach with a phenomenological research type to understand students' experiences during the activity. Data were collected through observation, documentation, and literature review, which were then analyzed descriptively. Activities included selecting reading books appropriate to students' ability levels, shared reading, discussions about the reading content, and the creation of creative projects such as posters, picture stories, or artwork inspired by the reading material. The results of the activity showed an increase in student participation in reading activities, an increase in interest in books, and an improvement in their ability to process information into creative works. Furthermore, students demonstrated greater self-confidence when presenting their work to their classmates.

This research is motivated by the importance of achieving the success of the tahfidz program at the Tebuireng 08 Islamic Boarding School in Banten, which faces a number of limitations in strategic management aspects. Therefore, this research focuses on planning, evaluation, and exploration of internal and external factors that have the potential to influence the success of the tahfidz program. The theoretical framework used in this research is the theory of strategic management and the theory of Al-Qur'an memorization, which are considered relevant to understanding the dynamics of the implementation of the tahfidz program in Islamic boarding schools. This research uses a qualitative approach with the aim of digging in depth information related to the strategies, mechanisms, and practices of implementing the tahfidz program at the Tebuireng 08 Islamic Boarding School. The data collection process was carried out through in-depth exploration so that a real picture of the program planning and implementation was obtained. The results of the study indicate that the tahfidz program is implemented through tiered stages starting from the formulation of the institution's vision, mission, and objectives, then translated into the form of a tahfidz program as the main program. The findings of this study confirm that the planning of the tahfidz program at the Tebuireng 08 Islamic Boarding School (Pondok Pesantren Tebuireng 08) adheres to strategic management principles, particularly through a trend-watching mechanism that takes into account the internal and external conditions of the Islamic boarding school. This makes the planning more implementable and focused on achieving the desired goals. Furthermore, the program's success is supported by a continuous evaluation mechanism that allows for dynamic improvements and adjustments. Thus, this study emphasizes that the success of the tahfidz program is determined not only by spiritual aspects, but also by strategic management that is systematic, planned, and adaptive to environmental changes.

The digital era has brought profound transformations in religious life, creating both opportunities and challenges for the younger generation of Christians in maintaining their faith. The Toraja Church Youth Fellowship (PPGT) of the Buntu Masakke Congregation is one such community struggling to maintain the steadfastness of its youth's faith amidst the tide of globalization, the temptations of materialism, worldly positions, and the increasingly prevalent dynamics of interfaith romance. This reality drives the need for a faith training strategy that is relevant, contextual, and utilizes the potential of digital technology wisely. This study aims to implement an effective faith training strategy for PPGT through the use of digital media to produce church youth who not only unleash strength in faith, but also grow spiritually and are able to serve in creative and impactful ways in the modern era. This study used a four-month practicum method involving 22 active participants. Three training modules were implemented in stages: (1) Rooted in God's Word in the Digital Age, which encourages the use of Bible applications and digital devotionals; (2) Growing in Christ's Character Amidst Worldly Temptations, which emphasizes the values of integrity, faithfulness, and holiness; and (3) Serving with Creativity and Relevance in the Digital Age, which invites young people to produce digital content with spiritual value. The results of the study showed significant success, with 95% achieving “rootedness,” 80% achieving “growth,” and 86% achieving “serving.” In fact, 63.6% of participants experienced spiritual transformation and are now active as digital ministry drivers. These findings confirm that digital media, when utilized strategically and in harmony with Christian values, can be an effective tool in fostering the faith of the younger generation. Therefore, the church needs to develop a sustainable and contextual digital training model to strengthen the role of young people in current and future ministry.

Amal Madani Indonesia (AMI) is a zakat philanthropic institution based in Cimahi, West Java, with a vision to empower communities through professional, transparent, and accountable management of zakat, infaq, and alms (ZIS) funds. As a zakat institution, AMI focuses not only on the collection and distribution of funds but also emphasizes the importance of good governance so that the collected funds can have a real impact on improving community welfare. This study aims to analyze AMI's contribution to improving community economic empowerment, evaluate the efficiency of zakat distribution, and examine the practice of Islamic philanthropic governance in the Cimahi region. The research method used is a descriptive qualitative approach with data collection techniques through field observations, documentation studies, and in-depth interviews with administrators and beneficiaries. The results show that AMI has a significant role in encouraging the socio-economic development of the surrounding community. The programs implemented are not only oriented towards distributing consumer assistance, but also focus on sustainable empowerment, for example through entrepreneurship training, mentoring micro, small, and medium enterprises (MSMEs), providing access to capital, and providing educational scholarships for children from underprivileged families. This strategy demonstrates that AMI is striving to shift the paradigm of zakat from merely a means of distributing welfare to an instrument for the economic development of the community. However, research also found several obstacles faced, including the program's distribution reach which is still limited to certain areas, limited human resources in managing empowerment programs, and low levels of zakat literacy among the community. The low understanding of some communities regarding the obligation of zakat has an impact on the potential for zakat collection that is not optimal. Therefore, efforts are needed to improve zakat education, optimize digital technology in collection and distribution, and strengthen collaboration with various parties, both government and the private sector.

This study aims to analyze the influence of Personal Branding, Perceived Value, and Product Quality on consumer purchasing decisions for Carolline Crafty Crochet home industry knitting craft products. The background of this study is based on the increasing competition in the handicraft business, so that business owners are required to be able to build a strong personal image, provide perceived value to consumers, and maintain product quality to increase purchasing attractiveness. The data source used is primary data obtained through distributing questionnaires to respondents. The population of this study were consumers who had purchased Carolline Crafty Crochet products both offline and online. The sampling technique used a nonprobability sampling method with a purposive sampling approach. The calculation of the number of samples used the Lemeshow formula and obtained 96 respondents who met the research criteria. Data analysis was carried out with the help of SPSS version 27 software through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and partial and simultaneous hypothesis testing. The results showed that the variables Personal Branding, Perceived Value, and Product Quality had a positive and significant effect on consumer purchasing decisions. This indicates that the stronger the business owner's personal branding, the higher the perceived value felt by consumers, and the better the quality of the products offered, the greater the likelihood of consumers making purchasing decisions. These findings provide practical implications for small and medium enterprises (SMEs), particularly in the handicraft industry, that marketing strategies based on personal branding, increasing perceived value, and controlling product quality need to be optimized to increase consumer loyalty and purchasing interest. Thus, this study emphasizes the importance of integrating aspects of personal branding, perceived value, and product quality in shaping purchasing decisions, which can serve as a reference for developing sustainable business strategies in today's competitive era.

This study aims to analyze the effect of liquidity and credit risk on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Profitability is measured by Return on Assets (ROA), liquidity is proxied by the Loan to Deposit Ratio (LDR), while credit risk is measured using the Non-Performing Loan (NPL) ratio. The research employs a quantitative approach with multiple linear regression analysis to test the partial and simultaneous influence of the independent variables on profitability. Data were obtained from the annual financial reports of banks published on the IDX, covering a five-year observation period. The results of the analysis show that credit risk, as measured by NPL, has a significant negative effect on bank profitability. This finding reflects that the higher the NPL ratio, the lower the bank’s ability to generate returns on assets, emphasizing the importance of effective credit quality management. In contrast, the liquidity level measured by LDR demonstrates a positive but statistically insignificant effect on ROA. This suggests that although liquidity plays a role in supporting banking operations, its direct impact on profitability is relatively weak when considered independently. However, when examined simultaneously, both credit risk and liquidity significantly affect bank profitability. These findings imply that effective credit risk management is a crucial determinant of financial performance in the banking sector. High levels of non-performing loans can erode bank profits, while optimal liquidity management supports operational efficiency, even if its impact is not strongly significant in isolation. From a managerial perspective, banks need to strengthen monitoring of loan quality, implement more prudent credit policies, and adopt sustainable liquidity strategies to enhance profitability. For regulators, the results highlight the importance of supervising asset quality and ensuring adequate liquidity management in the banking system. This study contributes to the literature on banking performance by providing empirical evidence on the interaction between credit risk, liquidity, and profitability in the Indonesian banking sector.

Learning fatigue is a serious challenge in the world of education, including in Christian Religious Education (CRE) subjects. The purpose of this study is to analyze the effectiveness of active learning methods in overcoming learning fatigue among students in CRE subjects. Furthermore, it aims to provide theoretical and practical contributions to the field of basic education, particularly in formulating more adaptive, interactive, and psychologically appropriate learning approaches. This article employs a qualitative research method by analyzing the effectiveness of active learning methods as a solution to address such boredom. Active learning methods, which include strategies such as group discussions, simulations, role-playing, and project-based learning, have proven to increase students' cognitive, emotional, and social engagement. In addition to providing an enjoyable learning experience, this approach also reinforces Christian values in the context of PAK learning. This article concludes that active learning is not only capable of reducing learning boredom but also improving the quality of the learning process holistically. Therefore, teachers need to continuously develop their pedagogical and spiritual competencies to achieve transformative PAK learning that frees students from boredom. This study is expected to serve as a practical reference for teachers and policymakers in designing relevant, interactive, and contextual learning strategies. Moreover, the implementation of active learning methods in CRE subjects can also foster a deeper connection between students and the spiritual teachings of Christianity. By engaging students through hands-on activities such as role-playing biblical stories or collaborating on projects related to Christian values, students are encouraged to actively reflect on their faith in a more meaningful and personal way.

The implementation of a recommendation feature in the courier service selection system on e-commerce platforms is a technological innovation aimed at improving logistics efficiency while providing a more optimal user experience. Through this feature, consumers can find alternative delivery services based on certain indicators, such as cost, estimated time, and service quality. However, in practice, the implementation of recommendation features has the potential to raise legal issues when platforms prioritize internal couriers or certain partners without transparency and clear objective indicators. This situation can lead to discriminatory treatment, limit market access for other businesses, and reduce consumer freedom in choosing services. This study aims to analyze the implementation of recommendation features by e-commerce platforms from a competition law perspective, specifically based on Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition. The method used is normative juridical research with a descriptive-analytical approach, through the review of secondary data in the form of laws and regulations, literature, and the practice of implementing recommendation systems in the digital industry. The research results indicate that recommendation features that unilaterally prioritize internal couriers without objective basis and without information transparency have the potential to violate Article 19 letter d of Law Number 5 of 1999. This practice can hinder competition, close opportunities for other courier service providers, and create distortions in the digital logistics ecosystem. Therefore, this study recommends that recommendation features in e-commerce be designed in a neutral, transparent manner, and based on objective indicators, such as rates, estimated delivery times, and service performance. This will maintain healthy business competition and protect consumers' rights to obtain the best service options.

This study aims to evaluate the soundness of PT Bank Panin Tbk during the 2014–2024 period using the RGEC method, which assesses four key dimensions: risk, governance, earnings, and capital. This research approach is quantitative and descriptive, utilizing secondary data sourced from annual reports, financial statements, and officially published corporate governance documents. Each component is analyzed using relevant indicators, such as the NPL ratio, LDR, PDN, ROA, ROE, BOPO, NIM, and CAR. The results indicate that PT Bank Panin Tbk's risk profile, as reflected in the NPL, PDN, and LDR ratios, is largely in the healthy category, demonstrating the bank's ability to effectively manage credit and liquidity risks. An evaluation of corporate governance, based on consistent self-assessment reports over ten years, also demonstrates the achievement of a healthy rating, reflecting the bank's commitment to maintaining the principles of transparency, accountability, and regulatory compliance. Regarding earnings, profit performance, as measured by ROA, ROE, BOPO, and NIM, shows stable and positive results, confirming the bank's ability to generate sustainable profits. Meanwhile, in terms of capital, the CAR ratio recorded excellent performance and was a dominant factor in maintaining capital resilience while meeting the capital adequacy standards set by regulators. These findings confirm that PT Bank Panin Tbk was in overall good health throughout the study period. The results of this study are expected to provide strategic input for bank management in maintaining positive performance and for regulators as material for evaluating banking policies.  

This study aims to analyze customer satisfaction with the Byond by BSI service at PT Bank Syariah Indonesia Tbk KCP Palembang KM 6, focusing on the influence of service quality and security. The research population consisted of 2,800 customers, with a sample of 97 respondents selected through purposive sampling. A quantitative approach was employed, using a structured questionnaire as the primary data collection instrument. The collected data were analyzed using multiple linear regression, accompanied by instrument testing, classical assumption testing, as well as t-test, F-test, and the coefficient of determination (R²). The findings reveal that both service quality and security have a significant impact on customer satisfaction, both partially and simultaneously. The results indicate that customer satisfaction is not only determined by responsive, accurate, and accessible service quality but is also strongly influenced by the reliability of the security system provided. The regression coefficient shows that security has the most dominant effect, with a value of 0.427, which is higher than the influence of service quality. This highlights that the sense of safety in conducting digital transactions is the primary concern for customers when using Byond by BSI services. The implications of this study emphasize the importance for banks to continuously improve the quality of digital services, particularly in terms of responsiveness, speed of access, and ease of use of the application. In addition, strengthening digital security mechanisms, including customer data protection, transaction encryption, and early detection of potential cyber threats, is crucial in building and maintaining customer trust. The study further underlines the need for continuous improvement in both service quality and security systems as a key strategy to address the challenges of digital banking transformation in an increasingly competitive environment. Therefore, this research contributes to the development of Islamic banking management strategies that focus on customer satisfaction and loyalty in the digital era.

The purpose of this study is to analyze the income of female entrepreneurs in the banana chips business in Unaaha City, Konawe Regency. This research was conducted in Unaaha City, focusing on two female entrepreneurs who are actively engaged in the banana chips business. The sample was selected using random sampling, targeting individuals who could provide relevant data for the research. The study utilized both primary and secondary data sources to gather comprehensive information. Primary data was collected through interviews with the entrepreneurs, while secondary data was obtained from relevant records and reports. To achieve the research objectives, an income analysis method was applied to evaluate the income levels of the banana chips businesses. The findings revealed that the average monthly income from the banana chips businesses in Unaaha City was Rp 11,084,532, with a typical entrepreneur earning approximately Rp 5,542,266 per month. In comparison, the average total income was Rp 10,262,500 per month, and the average total costs amounted to Rp 4,720,234 per month. This income analysis provides insight into the economic viability of banana chips businesses operated by female entrepreneurs in Unaaha City, indicating that these businesses can generate substantial income despite challenges. The study highlights the role of female entrepreneurs in contributing to the local economy and provides valuable information for future business development strategies. Furthermore, it suggests that with proper support, such as access to training and capital, female entrepreneurs in the region can improve their business sustainability and profitability. This research could serve as a reference for similar studies and could help policymakers design programs that support small-scale female entrepreneurs in the region.

The purpose of this study is to analyze the influence of the work environment, work pressure, and social support on the performance of employees at the palm oil processing factory of PT. Tani Prima Makmur. This research was conducted at the office of the palm oil processing factory located in Lerehoma, Anggaberi District, Konawe Regency. A questionnaire was used as the primary tool for data collection, with a Likert scale employed to measure the responses to various statements related to the work environment, work pressure, social support, and employee performance. Multiple linear regression analysis was applied to examine the relationships between the independent variables (work environment, work pressure, and social support) and the dependent variable (employee performance). The results of the t-test revealed that the significance value of the work pressure variable (X2) is 0.000, which is smaller than the 5% threshold (0.000 < 0.05), indicating that work pressure significantly affects employee performance. Similarly, the significance value for the social support variable (X3) is 0.000, which is also smaller than 0.05, suggesting that social support has a significant impact on employee performance. In contrast, the significance value for the work environment variable (X1) is 0.615, which is greater than 0.05 (0.615 > 0.05), indicating that the work environment does not significantly affect employee performance in this case. These findings suggest that while work pressure and social support are crucial factors influencing employee performance, the work environment may not play as significant a role in improving performance at PT. Tani Prima Makmur. The study highlights the importance of providing adequate support and managing work pressure to enhance employee productivity in the palm oil processing industry. Further research may explore other potential factors that could contribute to improving employee performance in similar contexts.

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.