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This study aims to examine the application of a modified direct learning strategy combined with the demonstration method to improve students' cognitive abilities. The direct learning strategy is an approach that emphasizes the systematic and gradual delivery of material, so that students can understand concepts in a more structured manner. However, in practice, this strategy needs to be modified to be more engaging and appropriate to the characteristics of students. The demonstration method is used as a form of reinforcement in the learning process, where students not only receive information verbally but also directly observe the processes, events, or concepts being studied. This allows students to gain a more concrete and meaningful learning experience. Modifications to the learning strategy are carried out through adjustments to models, methods, media, and learning facilities and infrastructure to optimally support the achievement of learning objectives. Students' cognitive abilities are the main focus of this study, which include aspects of knowledge, understanding, application, analysis, evaluation, and creation according to Bloom's taxonomy. With the implementation of appropriate learning strategies, students are expected to be able to develop more active and critical thinking skills. The results of the study indicate that a modified direct learning strategy with the demonstration method has the potential to significantly improve students' cognitive abilities. Therefore, this approach can be used as an alternative, effective learning strategy to create a more interactive, engaging, and meaningful learning process.

This study investigates the influence of financial literacy and lifestyle on financial management among gym members at USB Fitness. Financial literacy refers to the ability to understand and apply financial concepts, while lifestyle encompasses spending patterns, consumption preferences, and daily habits. Low financial literacy combined with a high-consumption lifestyle can negatively impact personal financial management, potentially leading to poor budgeting, excessive debt, and limited savings.The research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed via Google Forms. The population comprises 60 registered gym members, from which a sample of 52 respondents was determined using the Slovin formula with a margin of error of 5%. Data analysis techniques involve both partial (t-test) and simultaneous (F-test) hypothesis testing to assess the effects of the independent variables—financial literacy and lifestyle—on the dependent variable, financial management.The t-test results indicate that financial literacy has a positive and significant effect on financial management (t-count = 6.384 > t-table = 2.00958; p-value = 0.000 < 0.05), suggesting that higher financial literacy levels contribute to more effective personal financial practices. Conversely, lifestyle shows no significant effect on financial management (t-count = -0.013; p-value = 0.990 > 0.05), indicating that lifestyle variations among respondents do not directly determine their financial management capabilities.Simultaneous testing through the F-test reveals that financial literacy and lifestyle together have a significant influence on financial management (F-count = 21.333 > F-table = 3.191; p-value = 0.000 < 0.05). This suggests that while lifestyle alone may not significantly impact financial management, its interaction with financial literacy can influence financial outcomes.The study concludes that improving financial literacy among gym members is essential for enhancing financial management skills, while lifestyle modifications may only be impactful when supported by strong financial knowledge.

 Community service activities have been carried out with the title of modifying palm sugar molding tools as an effort to improve the economy of palm sugar craftsmen in Bulukumba Regency, which is a form of community service, with the orientation of its activities in the field of community service. The form of this activity consists of: 1) identification of activity targets, which is carried out with a communication approach to the community in finding and studying problems in the field, 2) implementation stage, which begins with providing material in the form of participatory counseling on the importance of improving the economy of palm sugar craftsmen in Bulukumba Regency, then the design of making the tool is carried out which begins with the manufacture of a molding tool in the form of a molding tool model design, and 3) the progress reporting stage, aims to report on the conditions of the implementation of temporary activities in the field. With this program, the palm sap processing community in Bulukumba Regency can easily increase the selling value of the palm sap they make, the market share of palm sap sugar is also getting wider, the marketing of this product is increasing, so that it can increase the productivity of palm sap sugar through alternative effective palm sugar printing methods. The indicators for achieving targets and outputs from this community service activity are the creation of palm sugar products with high competitive value, so that they can advance the people's economy, especially palm sap sugar entrepreneurs in Bulukumba Regency.

Competition within Indonesia's banking landscape, specifically at BSI KCP Purwokerto Karangkobar, necessitates flexible strategies to stay relevant. This research assesses how the utilization of SERVO (Strategy, Environment, Resources, Value, Organization) analysis impacts the performance of the firm. Employing qualitative descriptive techniques, information was gathered through comprehensive interviews, observations, and document reviews. Results reveal that strategies focusing on digital advancement, community engagement, and operational effectiveness are vital components. Cooperation among departments, particularly between gold services and microfinance, fosters social bonds and enhances transparency. The teller and security teams uphold service excellence through the consistent application of Standard Operating Procedures. The SERVO framework has shown to be effective in merging digital advancements with sharia principles within company operations, which enhances customer satisfaction and boosts competitiveness. Proactive modifications in response to evolving customer demands are essential for enhancing institutional effectiveness.

The utilization of clam shells as adsorbents has attracted considerable attention due to their ability to adsorb contaminants such as heavy metals, hazardous substances, and oil. Clam shells, which are composed mainly of calcium carbonate (CaCO₃), possess a porous structure that favors adsorption. Calcium carbonate imparts alkaline properties that neutralize acidic effluents and promote the formation of precipitates. Physical and chemical modifications can enhance the surface area and porosity of the shell, thereby enlarging the active sites for contaminant sorption. Clam shells heavy metals such as Pb, Cd, Hg, organic substances and can be used for oil spill remediation due to their hydrophobic and oleophilic properties. The calcination process converts the shells into a material that contaminants such as TSS, COD, and BOD. This utilization not only mitigates pollution but also creates opportunities for adsorbent products with economic value, especially in coastal areas where shell waste is abundant. However, this application must take into account ecological and health impacts, as overharvesting and non-environmentally friendly processing can damage the ecosystem. A sustainable approach with environmentally friendly regulations and technologies is essential to maximize the benefits of clam shells as adsorbents.  

Low back pain (LBP) is a common health issue that affects both adolescents and the elderly, impacting their daily activities and overall quality of life. This study aims to identify the causes, risk factors, and preventive measures associated with LBP in these two age groups. Various factors, including posture, physical activity, body weight, and occupational or academic demands, contribute to the prevalence of LBP. In adolescents, prolonged sitting, improper posture, and excessive screen time are significant contributors, while in the elderly, age-related degenerative changes, decreased muscle strength, and chronic conditions such as osteoporosis play a major role. This study utilizes a literature review and observational analysis to explore the similarities and differences in LBP risk factors across different age groups. The findings suggest that early prevention through proper ergonomics, regular exercise, and healthy lifestyle choices can help reduce the incidence of LBP. Additionally, awareness and education about spinal health should be emphasized in both adolescents and the elderly to mitigate future complications. This research highlights the importance of a multidisciplinary approach, including physiotherapy, medical interventions, and lifestyle modifications, in managing and preventing LBP effectively.

Low back pain (LBP) is a common health issue that affects both adolescents and the elderly, impacting their daily activities and overall quality of life. This study aims to identify the causes, risk factors, and preventive measures associated with LBP in these two age groups. Various factors, including posture, physical activity, body weight, and occupational or academic demands, contribute to the prevalence of LBP. In adolescents, prolonged sitting, improper posture, and excessive screen time are significant contributors, while in the elderly, age-related degenerative changes, decreased muscle strength, and chronic conditions such as osteoporosis play a major role. This study utilizes a literature review and observational analysis to explore the similarities and differences in LBP risk factors across different age groups. The findings suggest that early prevention through proper ergonomics, regular exercise, and healthy lifestyle choices can help reduce the incidence of LBP. Additionally, awareness and education about spinal health should be emphasized in both adolescents and the elderly to mitigate future complications. This research highlights the importance of a multidisciplinary approach, including physiotherapy, medical interventions, and lifestyle modifications, in managing and preventing LBP effectively.

Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on IFRS while Iran uses National Accounting Standards which are adapted from IFRS with modifications according to the local context. IFRS adoption in Indonesia is said to be more advanced and closer than Iran because Iran is facing challenges that affect the country's economy, such as US international sanctions. These differences are also influenced by factors such as legal, cultural and social. Despite the differences, both countries show serious efforts in adapting accounting practices to international standards. Overall, this study provides in-depth insights for accounting practitioners, regulators and policy makers to develop better accounting practices in accordance with the needs of each country in an ever-evolving global context.

Pizza rolls are snacks in the form of small rolls that usually contain typical pizza ingredients, such as tomato sauce, cheese, meat such as pepperoni or sausage, and various other toppings. The outer crust of pizza rolls is usually made from thin dough such as bread or pastry, then fried or baked until crispy. Pizza rolls are a small snack that combines the classic taste of pizza with a practical form that is easy to eat at any time. Its popularity makes it a favorite choice for casual events, parties or just an afternoon snack. Seeing the increasing food trend, the author took the initiative to make pizza rolls with topping variants in order to provide education to people who want to become entrepreneurs in the culinary field, especially snacks. Pizza rolls are known as a practical and delicious snack, but their health benefits depend on the ingredients used and how they are made. Some of the potential benefits of pizza rolls, especially if made with quality ingredients and consumed in moderation, are a source of fast energy, rich in protein, a source of calcium, contain vitamins and minerals, a healthy alternative with modifications, and improve mood. The methods used in this activity include lectures, questions and answers or discussions, and training. The results obtained were (1) The participants responded well to the training in making pizza rolls with topping variants; (2) Strong motivation and interest from training participants so that it supports the transfer of information and skills from service providers to participants, and each participant can fully absorb the training material offered; and (3) The training product for making pizza rolls with topping variants can be consumed daily and can be used as an entrepreneurial product.

This research aims to analyse the impact of modifications to the education system at Vocational School Darussalam Banyuwangi through empowering digital media and information skills in the Merdeka Curriculum. The main aim of this research is to analyse how digital media integration affects teaching methods, curriculum, and educational outcomes, as well as assess students' readiness to face future challenges. The research method used is a qualitative approach with a case study design. Data was collected through in-depth interviews with school principals, teachers, and students, classroom observations to observe the implementation of digital media in the learning process, and analysis of curriculum documents and teaching materials. Data analysis was carried out using thematic analysis techniques to identify main patterns and themes from interviews, observations, and documents. The research results show that integrating digital media into the Merdeka Curriculum has improved teaching methods by increasing interactivity and student involvement. In addition, empowering information skills helps students manage and utilize information sources effectively. Although there are challenges to implementation, such as the need for additional training for teachers and technical issues, this research identifies strategies that can overcome these obstacles and increase the effectiveness of the curriculum. This research provides valuable insight into the adaptation of the education system in the digital era and offers recommendations for improving the implementation of the Merdeka Curriculum in secondary schools.

Land use changes can impact society, the government, and the environment in either a beneficial or harmful way. The physical and non-physical components of Bandar Klippa Village underwent a variety of modifications as a result of changes in land usage. This is because a train station is being built in North Sumatra's Percut Sei Tuan District's Bandar Klippa Village. The purpose of this study is to examine how the construction of the Banda Klippa train station has affected land use. In this study, a resident of Bandar Klippa Village was interviewed and field observations were made. The study's findings indicate that Bandar Klippa Village's land use is changing, which has an effect on the neighborhood and its inhabitants in particular.

Inclusive education is a process of responding to the diverse needs of all students. Various efforts can be made through changes and modifications in content, approaches, structures and strategies that can accommodate the needs of all students according to their age group. Implementing inclusive education requires schools to make adjustments in terms of curriculum, educational infrastructure and learning systems that are tailored to the individual needs of students, including assessing learning outcomes and determining grade promotion. The diversity of characteristics of students in inclusive schools certainly opens up opportunities for a very varied learning outcomes assessment system in determining grade promotion. The assessment system for learning outcomes for children with special needs has so far been the same as for other students. The assessment system commonly used in determining grade promotion for students in inclusive schools is based on the achievement of mental skills.

This study aims to develop the concept of external support, compatibility and organizational capabilities in increasing the adoption of Electronic Commerce and its impact on the performance of small and medium enterprises. The sample of this research was 123 respondents consisting of small and medium culinary business owners in the city of Semarang, Indonesia. The analysis technique uses Structural Equation Modeling - Amos program version 21. The results show that adoption of electronic commerce is significantly positively influenced by external support, by compatibility, by organizational capability, and by organizational capability, in addition to being significantly positively influenced by adoption of electronic commerce and the performance of small and medium-sized businesses. You may swiftly and effectively rework and reword your material by using paraphraser to take your sentences and make modifications.

The inclusive education program is an effort to carry out the mandate of the 1945 Constitution and eliminate discrimination in the education system in Indonesia. All children with various needs can sit and study together with other normal children in the same school. This study aims to identify forms of curriculum adaptation, especially in science subjects at SDN Gajahmungkur 02 Semarang City. This research uses a descriptive-qualitative approach with a case study method. This research was conducted in April-June 2022. The data collection technique used in this study used interviews and observation methods. The subject of the interview is a special supervising teacher at the school. Based on the results of interviews and observations, it is known that the curriculum adaptation implemented at SD N Gajahmungkur is viewed from the principles and dimensions of adaptation. The principles of attendance, participation, and achievement have been well realized in this school. In terms of the dimensions of curriculum adaptation, namely, curricular adaptation is reflected in the lesson plans accompanied by special notes and adjustment of learning indicators for children with special needs who are adapted to the 2013 curriculum, learning adaptation is reflected in the presence of a special supervisor teacher in the class even though there is only one. There is a special schedule arrangement so that Class teachers still have a significant role in implementing learning. Environmental adaptation has not been optimal because schools do not yet have accessibility for physically disabled people with wheelchairs. In terms of adjustment to science subjects, teachers have not made many adaptations or modifications for children with special needs.