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This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.

One of the development efforts within the national development framework, the government/government agencies/institutions at every level carry out development authority for the Public Interest. Based on the concept of the State's Right to Control, the Government, on behalf of the Land State, has the absolute right to regulate, determine and determine land rights for the sake of realizing the welfare of the people. On the other hand, the government has an interest in acquiring land for the public interest. In this research, a juridical study was carried out on what is the state's right to control land in land acquisition for public purposes? And what is the government's authority to acquire land for public purposes? The aim of this research is to determine the state's right to control land for the public interest and to find out what the government's authority is in acquiring land for the public interest. The method used in this research is the Normative Juridical method, namely comprehensively reviewing the legal aspects of statutory provisions related to the settlement of compensation for land acquisition for the public interest. In this research, it was found that the State is only limited to regulating, determining and determining the allocation of land rights, and in procuring land for the public interest, the government or agencies using land as development objects are obliged to provide compensation in accordance with the value determined by the assessment team.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

Muhammadiyah is an Islamic movement with the preaching of Amar Makruf Nahi Munkar which is based on Islamic faith and is based on the Qur'an and As-Sunnah. Many things drive the progress of this Muhammadiyah organization, such as the vision-mission, educational concept, goals, and curriculum that are mutually continuous so that Muhammadiyah can process well in the life of society. In Islamic education there are challenges that must be faced by Muhammadiyah because considering the development of Islam is very fast and also flexible and always relevant from time to time. One of the challenges to the development of Islamic education is the advancement of technology. The advancement of science and technology (iptek) requires all parties to be competent so as not to be eroded and crushed by the times. The negative and positive impacts of technological progress must be addressed with the right innovation. Innovation that can be applied by the Muhammadiyah organization is through the field of education. Education is a process that can shape human beings such as potential, personality, intelligence, noble morals, self-control, religion and skills needed in oneself and society.

Cognitive and non-cognitive abilities are essential indicators in assessing an individual's human resource (HR) capacity. Cognitive abilities refer to intellectual potential, while non-cognitive abilities encompass social and emotional aspects. This study aims to analyze the relationship between cognitive and non-cognitive skills and preferences for formal or informal employment sectors. The research utilizes secondary data from the Indonesian Family Life Survey (IFLS) conducted in 2014 and employs a probit regression method with several control variables. The analysis reveals that cognitive skills have a significantly positive association with the likelihood of working in the formal sector. These findings provide valuable insights into the role of individual skills in determining employment sector choices.

The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.

This research examines the impact of globalization on non-traditional security in Indonesia. Using a literature study approach, the research collects secondary data from various sources, including scientific journals, government reports, and publications from international institutions. Globalization has introduced several new challenges to Indonesia's non-traditional security, such as terrorism, transnational crime, environmental degradation, food and energy security, and cyber threats. This study explores different dimensions of non-traditional security risks, evaluates the effectiveness of current policy responses, and identifies potential strategies to strengthen Indonesia's national resilience in addressing contemporary security challenges. The research finds that globalization accelerates cross-border mobility, enhances extremist groups' access to the internet, and intensifies environmental damage. In response, the Indonesian government has implemented measures such as strengthening anti-terrorism laws, promoting deradicalization programs, enhancing border controls, fostering ASEAN regional cooperation, imposing a moratorium on land clearing, and supporting the REDD+ program. However, challenges remain, including limited resources, coordination issues between institutions, and low levels of digital literacy among the public, which hinder progress in improving non-traditional security in Indonesia.

This research attempts to elaborate on the analysis and implementation of the Riau Provincial Government's policy on forests, using the case study of Governor Regulation Number 11 of 2014 concerning the Forest and Land Fire Control Center. The purpose of this research is to understand the content of the Riau Provincial Government's policy through Governor Regulation Number 11 of 2014 on the Forest and Land Fire Control Center and to analyze the Riau Governor Regulation of 2014 concerning the Forest and Land Fire Control Center. To analyze this study, the data used in this research are sourced from books, archives, documents, the internet, and interviews. The analytical method applied in this research is a qualitative descriptive method, which involves creating, describing, and summarizing various conditions with the variables emerging from the research object and revealing facts through data collection, which are then studied, processed, analyzed, and interpreted to be presented descriptively. The theories used in this research include public policy, environmental politics, and development politics theories.

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

This study evaluates the influence of the size and rotation of the Sharia Supervisory Board (SSB) on the Maqashid Sharia Performance (MSP) in Islamic banks in 12 member countries of the Organization of Islamic Cooperation (OIC) in Asia. Using data from 49 Islamic banks during the 2021-2023 period accessed through annual reports, the analysis was carried out using a Random Effect Model (REM). Independent variables include SSB size, which is measured by the number of members, and SSB rotation, which is assessed based on member turnover in a year. MSP is measured using the Maqashid Sharia Index with the Abu Zahrah approach involving the dimensions of education, community welfare, and public interest. The results showed that the size and rotation of SSB did not have a significant influence on MSP. These findings indicate weaknesses in Islamic banking governance in OIC member countries, including a suboptimal SSB recruitment system and a lack of effective supervision from high-level Islamic authorities. In addition, the contribution of independent variables to MSP performance is considered low, so it is concluded that other factors, such as SSB experience, sharia internal control system, and regulatory policies, can have a more significant influence.

Adolescent mental health is an important issue in the world. In Indonesia, the prevalence of mental disorders in adolescents is still high, but awareness of prevention and treatment is relatively low. This research aims to analyze the influence of knowledge on behavior to prevent mental disorders in students at SMA Muhammadiyah 4 Yogyakarta. The research uses quantitative methods with a pre-test and post-test design without a control group (one group pre-test post-test design). Education is provided in the form of counseling, followed by measuring the level of knowledge and behavior before and after the intervention. Data analysis was carried out using the Wilcoxon test with SPSS software. The results showed a significant increase in post-test scores compared to pre-test (significant value = 0.011). Effective education increases students' awareness and preventive behavior towards mental disorders. Therefore, mental health education programs need to be implemented on an ongoing basis to create a mentally and emotionally healthy generation.

PT XYZ) is a company which focuses on integrated aquaculture. Operating since 1987, PT XYZ has a fish and shrimp feed factory, fish and shrimp breeding and rearing as well as marine fish food processing and cold storage for local and global markets. At PT XYZ, especially the Quality Control division, there are still ineffective analysis activities, namely piece length analysis. An effort to increase productivity is by designing an automatic cut length analysis machine with the aim of maximizing efficiency and effectiveness. Therefore, the objective function of this research was carried out to design and increase productivity and reduce inefficient activities. From this, it is necessary to design and optimize activities to have a positive impact on the company. This research uses Blender software and the Multimedia Development Life Cycle (MDLC) method which includes concept, design, material collecting, assembly, testing and distribution. The results of this research show that this machine design is very effective and practical for the company and allows the company to improve maximum performance

Natural disasters such as earthquakes, hurricanes, and floods pose significant risks to critical infrastructure. AI-driven disaster response systems provide real-time analytics, predictive modeling, and automated response strategies to mitigate damage and improve recovery efforts. This paper explores how AI-powered drones, satellite imagery, and sensor networks enhance disaster monitoring and decision-making. Additionally, the study discusses the role of AI in optimizing emergency resource allocation and predicting infrastructure vulnerabilities. Through an analysis of past disaster management strategies, this research aims to propose AI-integrated frameworks that enhance disaster preparedness and resilience.

Takokak fruit is one of the plants that can be used to lower blood sugar levels. This study aims to identify the bioactive compounds of ethanol extract of takokak fruit and test the antidiabetic ethyl acetate fraction. Antidiabetic testing was carried out by in vivo testing using the Oral Glucose Tolerance Test (OGTT) method to see the decrease in blood glucose levels using white rats as test animals. The test results showed that takokak fruit contains flavonoids, steroids, and tannins. Fractionation is the process of extracting compounds from the extract using two types of solvents that do not mix with each other. The results of the antidiabetic test showed that the ethyl acetate fraction with glibenclamide as a comparator had the ability as an antidiabetic measured by the amount of difference in the decrease in blood glucose levels in the test animal group T₃₀ to T₁₂₀. From the results obtained, the average decrease in blood glucose levels in the negative control group (Na CMC) was 5.8 mg/dL, the positive control group (Glibenclamide) 21.03 mg/dL, and the fraction group 9.86 mg/dL. Takokak fruit has antidiabetic activity. Compounds that have antidiabetic activity are flavonoids, tannins, and steroids.