Penelitian ini mengeksplorasi proses pengambilan keputusan investor dalam reksa dana ETF. Hasil penelitian menunjukkan bahwa perusahaan secara aktif meningkatkan pemahaman investor melalui berbagai saluran edukasi, termasuk media sosial, webinar, dan sosialisasi langsung. Pendekatan ini sejalan dengan prinsip-prinsip Keuangan Perilaku, yang mengakui bahwa investor sering mengandalkan heuristik dan dipengaruhi oleh bias yang dapat dikurangi dengan informasi terstruktur. Namun, investor juga menghadapi tantangan dalam pengambilan keputusan, seperti volatilitas pasar, misinformasi, kurangnya kepercayaan diri, dan pilihan yang berlebihan, yang mencerminkan bias perilaku umum seperti penghindaran ambiguitas. Untuk mengatasi tantangan ini, perusahaan mendukung investor dengan menawarkan layanan profesional yang tepercaya dan produk investasi yang jelas dan terstruktur, yang membantu menstabilkan perilaku investor dan membangun kepercayaan.

Learning the concepts of Greatest Common Factor (GCF) and Least Common Multiple (LCM) at the elementary school level faces significant challenges due to their abstract and complex nature. This study aims to develop and evaluate the effectiveness of innovative learning strategies using the congklak game in enhancing students' understanding of GCF and LCM concepts. The research employed a Research and Development (R&D) methodology with the ADDIE model, involving 14 fifth-grade students from SDS Nahdlatul Ulama Medan as research subjects. The congklak game was developed as an interactive learning tool that integrates traditional game elements with mathematical concepts. Implementation was conducted through structured phases including needs analysis, media design, prototype development, learning implementation, and outcome evaluation. Research findings demonstrate significant improvements in students' conceptual understanding and learning outcomes. The use of congklak media successfully created contextual learning experiences that enabled students to visualize abstract GCF and LCM concepts through manipulation of congklak seeds. This strategy also increased active student engagement, promoted collaborative learning, and created an enjoyable learning atmosphere. Data analysis showed improved average student scores and higher learning mastery rates compared to conventional teaching methods. This study provides practical contributions to the development of mathematics teaching strategies at the elementary school level, particularly in teaching GCF and LCM concepts. The research findings recommend the use of congklak media as an effective alternative for enhancing the quality of meaningful mathematics learning oriented toward conceptual understanding.

The study aims to determine whether there is an influence of entrepreneurship education on student creativity. This study uses a descriptive quantitative approach with a sample size of 36 people. The instruments used are questionnaires and questionnaires. The data analysis technique used is simple linear regression analysis. Based on the results of the data analysis, it is known that there is a significant influence of entrepreneurship education on the creativity of students of the Department of Economic Education, Faculty of Economics and Business, Gorontalo State University. The magnitude of the influence of entrepreneurship education on student creativity is 62.5% and the remaining 37% is influenced by other variables not examined in this study.

This research aims to analyze the sustainability strategy implemented by PT Aspirasi Hidup Indonesia Tbk in the face of evolving market trends and consumer preferences. The main issue raised is the importance of adaptation to market changes and increasing the company's commitment to social responsibility. The main problem studied is the reason why Kawan Lama Group has changed the name of ACE Indonesia to PT Aspirasi Hidup Indonesia Tbk (AHI) (ACES) which was agreed at the Extraordinary General Meeting of Shareholders (EGMS) on June 7, 2024. This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Aspirasi Hidup Indonesia Tbk for the period 2019-2023. This research method uses a quantitative approach with descriptive research type.  The data was analyzed using Statistical Product and Service Solution (SPSS) Version 25 software. The analysis method includes Normality Test, Autocorrelation Test, and t Test (Partial Test). The results of this study are expected to provide insight into the impact of corporate funding decisions on the resulting profitability. Debt To Equity Ratio partially has no effect and is insignificant to Return On Equity where the tcount < ttable value is 1.802 < 2.30600 and a significant value of 0.169.
 
 

Technological developments and globalization encourage people to develop in the transaction process. Now, conventional technology is starting to be abandoned and switched to a digitalization system, thus strengthening the balance of trade on an international scale. As one of the global e-wallets, PayPal offers convenience in cross-border transactions, but there are not many studies that specifically evaluate the level of satisfaction of Indonesian users in the application of this service. This research focuses on analyzing the level of satisfaction of using PayPal in Indonesia in cross-border transactions and examining technology acceptance factors with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) method. Data were collected through distributing questionnaires to active PayPal users in Indonesia and analyzed quantitatively using structural regression methods (SEM/PLS). The results showed that perceived ease of use, usefulness, and trust have a significant influence on user satisfaction. In addition, UTAUT 2 variables such as performance expectations, effort expectations, social influence, and hedonic value also contribute to forming positive perceptions of using PayPal. The findings are expected to contribute to the development of an international digital payment system that is more responsive to the needs of users in Indonesia.

This research aims to examine the influence of economic factors on the dropout rate in Sumbang District, Banyumas Regency. Quantitative methods are used by collecting data through questionnaires and secondary data sources, then analyzed using multiple linear regression. The main variables studied are unemployment and poverty as economic factors that affect education. The results of the analysis show that both variables have a significant influence on the level of education with a contribution of 23.8% to the variation in dropouts. In addition to economic factors, there are also other factors that play an important role such as student motivation, family support, social environment, and health conditions. This study concludes that handling the problem of dropping out of school must be carried out with a comprehensive approach that does not only focus on financial assistance, but also on improving the quality of education and a conducive learning environment

The implementation of inclusive education in Indonesia aims to provide educational facilities and services for children with special needs (ABK). Inclusive education has been implemented in various schools, especially in big cities, but still faces various challenges in its implementation. This study aims to describe the problems faced by schools that provide inclusive education in North Sumatra and their resolution efforts. The objects in this study include public schools and special schools that integrate inclusive education. This study uses a qualitative approach, with data collection techniques through interviews, observations, and documentation. The data obtained are explained through the process of data reduction, data presentation, and drawing conclusions. Various problems arise, ranging from the lack of number and competence of special guidance teachers (GPK), difficulties for students in following lessons, lack of school readiness to run inclusive programs, to limited facilities and infrastructure that do not support the needs of children with special needs (ABK). In addition, low cooperation between schools, education offices, and parents is also an obstacle to the implementation of effective inclusive education.
 

The purpose of this study is to examine the structure of economic performance and identify superior clusters in districts/cities in order to develop a basis for formulating effective regional development strategies. The methodology used is quantitative with a descriptive approach that includes analysis of location quotient (LQ), shift share and class typology. Secondary data comes from official institutions such as the Central Statistics Agency (BPS). The results of the study indicate that Sidoarjo has an advantage in the manufacturing sector (LQ 1.85) and is included in the category of advanced and rapidly developing regions. Lamongan stands out in the agricultural and fisheries sectors with significant growth, although its contribution to GDP is low, it is classified as a rapidly developing region. Gresik has a large and solid commercial sector, but its growth is still lagging behind the national average. Pasuruan is included in the lagging category because its education services sector has not become the mainstay of the economy. The cluster approach has proven successful in identifying regional potential and formulating data-based development policies. Cross-sector collaboration and responsive and supportive government policies are key factors in developing superior clusters that can accelerate regional economic growth in an inclusive and sustainable manner.

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.

This study examines software testing on a Web-Based Population Data Management System in Penarukan Village. The goal is to ensure system reliability and functionality before implementation. The testing process includes Unit Testing, Integration Testing, Validation Testing, and System Testing. Unit Testing verifies individual functions, Integration Testing ensures module interaction, Validation Testing assesses compliance with user needs, and System Testing evaluates overall system performance. The results confirm that key features such as data management, birth and death registration, and population movement tracking function correctly. Comprehensive testing minimizes errors, making the system stable, secure, and user-oriented.