This study aims to improve the learning outcomes of underhand passing skills through the application of play-based methods to fifth and sixth grade students at SDN 1 Bumijawa. This study used a quantitative approach with a One Group Pretest and Posttest experimental design. The sample in this study was 15 students. Data were collected through underhand passing skills tests conducted before and after treatment. The results showed a significant increase in underhand passing skills after students participated in learning using the play-based method. This method has been proven to be able to increase students' interest, active participation, and understanding of basic volleyball techniques. In addition, the application of the play-based method also creates a more enjoyable learning atmosphere and reduces student boredom. This method directly involves students in practical activities, so that students not only understand the theory but also can apply it in real games. Play activities carried out in small groups allow students to learn from each other and increase self-confidence. Improvement in underhand passing skills also shows that the play-based method is effective in developing fine motor skills needed in volleyball. Therefore, the play-based method can be used as an alternative strategy in learning Physical Education, especially volleyball material in elementary schools. This study suggests that Physical Education teachers implement play-based methods more widely to maximize student learning and learning outcomes, as well as increase their motivation and enthusiasm for sports. Furthermore, implementing play-based methods can also improve teamwork among students, a crucial aspect of volleyball. With a more fun and interactive approach, students are more motivated to practice and master the skills taught.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, inefficient inventory management remains a significant challenge in operational effectiveness. This study aims to analyze raw material inventory control at Kebab & Burger Foursist MSME in Tarakan City using the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods. A descriptive quantitative approach was employed, utilizing annual sales data, ordering costs, and storage costs of main raw materials. The results indicate that the implementation of EOQ and ROP effectively determines the optimal purchase quantity and reorder timing, thereby minimizing total inventory costs and reducing the risk of stockouts or overstocking. The use of POM-QM for Windows software enhances the accuracy of the analysis. The implications of this study offer practical solutions for MSME actors in managing raw material procurement more efficiently and systematically.

Although business development is a concept that has been applied in entrepreneurial practice, academic attention to its dynamics in the context of micro-enterprises is still very limited. This study aims to explore the core strategies in culinary UMKM business development and the challenges, by taking a case study of the culinary clusters on Jalan Pulosari and Jalan Kawi in Malang City. Through a qualitative approach with in-depth interviews with 30 micro-enterprises, this study identified three core business development activities that focus on utilizing business resources, as well as three supporting activities that function to secure and organize these resources. This finding indicate that all business development activities are centered on three main practices: leveraging, securing, and organizing resources, as explained in the resource-based view framework. In addition, this study reveals three contextual factors that influence UMKM development strategies: business sector, company age, and involvement in local business incubators. The theoretical contribution of this study lies in the development of a new conceptualization of business development in the microenterprise sector, which forms the majority of the global economic structure, but often fails to embark on a sustainable growth path. Practical implications are also offered, including strategies for time management and strengthening managerial capacity in response to perceived resource constraints. This study also proposes a further research agenda to explore the dynamics of business development in UMKM with more diverse qualities and contexts.

This study attempts to analyze the application usage am zahir accounting for financial efficiency this report on small and medium enterprises, with a case study in a shop material ehwan 1. The background study was left manually recording financial problems that are vulnerable to errors, lost documents, and inefficient in the process of reporting. Methods used is qualitative descriptive by approach case study, through direct observation, interview, and the literature study. The result showed that the accounting version am zahir 6.0 able to increase the accuracy of the transaction, accelerate the preparation of the report, and minimize the miscalculation and loss of data. This program also allows data storage digitally, more secure and easily accessible. The implications of the research suggests that digitalisasi accounting through the use of application am zahir accounting can be effective solutions for small and medium micro businesses to increase efficiency and quality financial decision making. For that reason, it is suggested that technology would adopt similar accounting business to promote sustainability.

The Social studies has an important role in education, namely understanding the wider social world so that students are able to face the challenges of global issues. This research explores the transformation of social studies learning in the modern era, focusing on contemporary global issues such as climate change, geopolitical conflicts, economic disparities, health problems, and human rights violations. Through a qualitative-descriptive approach and literature study, this research examines the urgency of social studies education transformation in responding to these issues. The results show that social studies education needs to adopt more interactive and technology-based learning methods, integrate character values, improve digital literacy, and incorporate global issues into the curriculum, the key role of teachers as facilitators and continuous evaluation to ensure the effectiveness of the transformation. This study concludes that a comprehensive transformation of social studies learning is essential to prepare the younger generation to be responsible global citizens and able to contribute to a better society.
 

The rapid advancement of technology and globalization presents challenges for the education sector, particularly in shaping students' character and social skills. Islamic education in the digital era must adapt to learning methods that not only focus on cognitive development (hard skills) but also emphasize the enhancement of soft skills, which include social, emotional, and spiritual aspects. The hybrid IT-based learning method emerges as an innovative approach that integrates face-to-face learning with digital technology to enhance the effectiveness of Islamic education. This study aims to analyze the implementation of the hybrid IT-based method in shaping students' soft skills at SMP Islam Al Azhar Sragen and SMP Islam Al Abidin Surakarta, as well as to identify the supporting and inhibiting factors in its implementation. This research employs a qualitative descriptive approach using a comparative study method, with data collected through observations, interviews, and documentation. The findings indicate that the implementation of hybrid IT-based learning significantly contributes to the development of students' soft skills, such as communication, teamwork, independence, leadership, critical thinking, and responsibility. Key supporting factors include technological infrastructure, teachers’ readiness to utilize digital media, and a school environment that upholds Islamic values. On the other hand, inhibiting factors include limited technology access for some students, low digital literacy among students and parents, and challenges in objectively assessing soft skills. This study provides new insights into the effectiveness of the hybrid IT-based method in Islamic education and offers strategic recommendations for its optimization. The findings are expected to serve as a reference for Islamic schools in developing learning models that align with modern educational advancements while preserving Islamic values in character building.

Limitated of infrastructure is one of the issues affecting the continuity of education in Indonesia. The unequal distribution of facilities in schools undoubtedly makes the learning process less effective and impacts students' learning outcomes. This is particularly evident in physical education, sports, and health lessons, which require equipment for the learning process. The lack of equipment prevents the expansion of sports education and the introduction of other sports as part of the curriculum. One example is handball, which is rarely taught in schools due to the lack of balls. As a result, some schools resort to using other balls, such as volleyballs, to teach handball. Using a volleyball in handball lessons is ineffective, especially when it comes to shooting. This issue led the researcher to consider modifying the handball with a rubber ball, which is easy to find and resembles the size of a real handball. The researcher then implemented this modification in a two-cycle action research study. The results from the pre-cycle assessment showed that only 2 out of 35 students passed the shooting test. In terms of percentage, this means only about 6% of the students were able to shoot well. Following this, the researcher took action in the first cycle, and 19 students passed, about 54% of the sample. Since the results were still considered suboptimal, the researcher proceeded with the second cycle, where 32 students passed, around 91% of the sample.

This research analyzes the effectiveness of Wismilak Diplomat's sponsorship of the 2024 Presidential Cup Sapi Sono and Karapan Sapi cultural events as a marketing strategy to increase brand awareness and brand image in Madura. Using qualitative methods with a case study approach, this research examines the impact of sponsorship on audience engagement and brand perception through branding elements, interactive activities and digital media. The research results show that culture-based sponsorship has a positive impact on brand awareness and image, especially through direct interaction with the audience and broad media exposure. However, there are challenges in optimizing digital media and the effectiveness of branding elements at event locations. Therefore, more adaptive and innovative sponsorship strategies are needed to increase the impact of culture-based marketing in the future.

This study presents the results of a survey conducted to analyze the impact of packaging training on the home industry of Samiler crackers in Mojojajar Village. A questionnaire was distributed to 25 respondents, including both consumers and producers of Samiler crackers. The findings reveal that 100% of respondents have purchased Samiler crackers, with 50% indicating that packaging is very important in their purchasing decisions. Additionally, 83.3% of respondents are willing to pay more for better packaging, highlighting the awareness of the importance of packaging quality. While many respondents find the current packaging design attractive, there is a need for improved information provided on the packaging. Recommendations for further development include enhancing packaging design, increasing awareness of government support for SMEs, and providing ongoing training on packaging techniques. This initiative is expected to contribute to local economic development and improve the welfare of the Mojojajar community.

Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure.