Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Currently, the number of Children with Special Needs (ABK) continues to increase every year, making the role of teachers increasingly vital in providing inclusive education services in schools. This increase in the number of ABK requires teachers to have adequate competencies to provide education tailored to the needs of each child. In this context, inclusive education is crucial, as it provides opportunities for all children, including those with special needs, to learn together in the same environment. This study aims to analyze the role of teachers in the context of inclusive education in Early Childhood Education (PAUD). The method used in this study is qualitative with a narrative approach, conducted in several PAUD institutions in Malang. The results show that teachers have a very important role in inclusive education in PAUD. The role of teachers in question covers several aspects, including the ability to recognize Children with Special Needs (ABK), conduct initial assessments of student needs, and understand how to implement appropriate learning for ABK. In addition, teachers are also expected to be able to use assistive devices to provide simple stimulation to ABK and know how to involve parents in handling ABK. The importance of the teacher's role in inclusive education lies not only in academic abilities, but also in social and emotional skills in creating a supportive learning environment. This research provides valuable insights for the development of training programs for teachers to improve their skills in inclusive education, which is expected to have a positive impact on the quality of education in early childhood education (PAUD). With appropriate training, teachers can be better prepared to face the challenges of teaching children with special needs and ensure that every child receives a quality education tailored to their needs. This research is expected to encourage educational institutions to pay more attention to training and professional development for teachers, so they can contribute optimally to creating inclusive and quality education.

The purpose of this study is to see how the role of influencers and social media marketing has an impact on the interest of Universitas Pembangunan Panca Budi management students in buying Crocs sandals. This research falls into the associative quantitative category. This research involved 5,695 management students of Universitas Pembangunan Panca Budi Medan batch 2023 and 2024 who are familiar with Crocs sandals. This study used purposive sampling technique and Slovin's formula to select 99 respondents aged 18-25 years from the Management Study Program of Universitas Pembangunan Panca Budi. Primary data and secondary data were collected through literature studies and questionnaires with a Likert scale. Validity and reliability tests were conducted on all statement items; influencer role variables (X1), social media marketing (X2), and purchase intention variables (Y) were declared valid and reliable; multiple linear regression, partial test (T), simultaneous test (F), and coefficient of determination (R2). The classic assumption test of data is used in this study. Based on Multiple Linear Regression Analysis of influencer role variables (X1) and social media marketing (X2), there is a positive correlation to purchase intention (Y). Based on the partial test results (T test), the role of influencers (X1) has a positive and significant effect on purchase intention (Y), with a t value of 3.184 and a significance of 0.002 (smaller than 0.05). Social media marketing (X2) also has a positive and significant effect on purchase intention (Y), with a t value of 3.113 and a significance of 0.002 (smaller than 0.05). Based on the results of the simultaneous test (F test), the influencer role variable (X1) and social media marketing (X2) together have a significant influence on purchase intention (Y), with a calculated f value of 5.717 and a significance of 0.005 (smaller than 0.05). 62.0% of the variation in purchase intention (Y) is caused by the influencer role variable (X1) and social media marketing (X2). Other factors not discussed in this study affect 38.0% of the variation in purchase intention (Y).

This study aims to analyze the effect of work life balance on job satisfaction, mediated by employee engagement among Generation Z employees at PT Kereta Api Indonesia (Persero) Daop 1 Jakarta. The research background is based on the increasing number of Gen Z employees who have unique characteristics, such as a preference for work-life balance and meaningful engagement at work. The research method used is quantitative with a survey approach, in which data were collected through questionnaires distributed to Gen Z employees at PT KAI Daop 1 Jakarta. Data analysis was performed using Structural Equation Modeling (SEM). The results show that work life balance has a positive and significant effect on employee engagement and job satisfaction. Furthermore, employee engagement is proven to mediate the effect of work life balance on job satisfaction. The implications of this research highlight the importance for companies to pay attention to work-life balance and enhance employee engagement in order to improve job satisfaction, especially for Generation Z employees. These findings are expected to serve as a reference for companies in designing adaptive human resource management strategies that suit the characteristics of the younger generation in the workforce.

This study examines the role of homeless people in the Indonesian Independence Revolution in Semarang City in the period 1945–1950. The main focus of the study includes the socio-economic background of the emergence of homeless people, their contribution in the physical struggle against the Japanese and Dutch troops, and their involvement in struggle organizations such as Laskar Kere and Laskar Jembel. Using historical research methods—including heuristics, source criticism, interpretation, and historiography—this study highlights how homeless people, despite being socially marginalized, actively participated as fighters and spies in the struggle for independence. The study also reveals the passive side of some homeless people who remained mired in poverty and were not involved in the revolution. The findings show that homeless people have a complex role, both as active actors in the revolution and as symbols of the social impact of war and colonialism. This study enriches the understanding of urban social dynamics in the history of the nation's struggle.

This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among the millennial generation with income as a moderating variable. This study uses an associative research method with a quantitative approach. The population in this study is the millennial generation who have an interest in investing in the capital market, with a total of 150 respondents determined through a purposive sampling technique. Primary data was obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that financial literacy and investment motivation have a positive and significant effect on investment interest in the capital market. However, the results of the moderation test show that income only acts as a significant moderating variable in strengthening the relationship between financial literacy and investment interest. Meanwhile, income does not significantly moderate the relationship between investment motivation and investment interest. These findings provide important implications for policy makers and financial institutions to improve financial literacy through comprehensive education programs and consider the income aspect in encouraging investment interest.

Penelitian ini bertujuan untuk memahami dinamika psikologis ketertarikan mahasiswa yang mengalami fatherless dalam pemilihan profil calon pasangan pacar. Fatherless, dalam konteks ini, merujuk pada kondisi tidak adanya figur ayah secara fisik maupun emosional dalam kehidupan individu. Penelitian ini memiliki fokus pada empat permasalahan utama, yaitu : (1) bagaimana gambaran kriteria calon pasangan pacar dilihat dari aspek kepribadian, fisik, usia, ekonomi, Pendidikan dan figur idola; (2) ekspektasi memiliki pasangan yang mirip dengan ayah atau malah sebaliknya; (3) kekhawatiran dalam memulai hubungan asmara; (4) orientasi seksual. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi  yang dipilih secara purposive. Teknik pengumpulan data dilakukan melalui wawancara mendalam dan observasi non-partisipatif, kemudian dianalisis dengan pendekatan tematik. Hasil menunjukkan bahwa individu fatherless cenderung memilih pasangan dengan kepribadian mirip ayah namun berbeda secara fisik, lebih tua secara usia, stabil secara ekonomi, setara dalam pendidikan, dan tidak menjadikan ayah sebagai figur idola. Mereka cenderung menolak pasangan yang menyerupai ayah secara emosional. Pengalaman fatherless tidak memicu kekhawatiran dalam memulai hubungan, tetapi dapat memengaruhi orientasi seksual.

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus and transmitted by the Aedes aegypti mosquito. The working area of the Rawasari Health Center in Jambi City shows a trend of increasing dengue cases from year to year. This indicates that there may be other factors influencing the incidence of dengue, including physical environmental conditions and community behavior. The objective of this research is to determine the relationship between the presence of mosquito larvae in water reservoirs/containers, the action of hanging clothes, using mosquito repellent, cleaning water containers, disposing of waste items, and installing wire mesh with the incidence of dengue fever in the working area of the Rawasari Health Center in 2025. This research uses a quantitative study, with a case control design. The sample size consisted of 24 cases and 24 controls determined by matched case control study techniques based on age and gender. Data were collected through questionnaires and observation sheets, and analyzed using the chi-square test to determine the relationship between the independent variables and the incidence of dengue fever. The results show that the presence of mosquito larvae in water storage containers (p-value 0.042), practices of cleaning water storage containers (p-value 0.020), actions to eliminate waste items (p-value 0.043), and the installation of screens or mosquito nets (p-value 0.004) are significantly related to the incidence of dengue fever. Conversely, other factors such as the habit of drying clothes and the use of mosquito repellent did not show a statistically significant relationship with dengue fever cases in the study population. There is a significant relationship between the actions of cleaning water storage places and installing wire mesh. Effective prevention requires active community involvement in maintaining environmental cleanliness and consistently implementing the 3M Plus practices.

This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.

Employee work motivation is an important factor in increasing productivity and achieving organizational goals, which can be influenced by a pleasant work environment and a strong organizational culture. This study aims to determine the work environment and organizational culture on the work motivation of employees of PDAM Tirta Kencana, Samarinda City. This study uses a quantitative approach with an associative method. Data collection was carried out by distributing questionnaires in the form of Google Forms to respondents who are permanent employees of PDAM Tirta Kencana, Samarinda City. The study population was 412 respondents and the sample was determined as many as 203 respondents using a purposive sampling technique. Data were analyzed using instrument testing, classical acceptance testing, multiple linear regression testing and hypothesis testing. The results of the study showed that: (i) the work environment has a positive and significant effect on employee work motivation, (ii) organizational culture has a positive and significant effect on employee work motivation, and (iii) both independent variables, namely the work environment and organizational culture simultaneously have a positive and significant effect on employee work motivation. These results indicate that companies need to create a conducive work environment and build a healthy organizational culture in order to increase employee work motivation sustainably.