This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.

This study aims to identify and address the challenges of early childhood character education in facing the digital era full of exposure to inappropriate content. Through a qualitative approach with the Community-Based Research (CBR) method, this study involved early childhood, teachers, parents, and religious/community leaders in designing practical solutions. The identification results showed several challenges, such as exposure to inappropriate content, lack of parental supervision, and dependence on digital technology. The solutions implemented include increasing the role of parents, the use of positive content, alternative non-digital activities, and collaboration with educational institutions. By implementing a community-based faith and piety strengthening program, through religious value story activities, role-playing, and discipline activities, it is hoped that there will be an increase in understanding, positive behavioral changes in children, and more targeted use of digital technology. Recommendations include increasing parental digital literacy, compiling an educational curriculum that supports character strengthening, and providing a safe and child-friendly educational space. This study contributes to the understanding of the importance of strengthening the faith and piety of early childhood in the digital era and provides practical guidance for parents, educators, and the community in guiding early childhood towards the formation of good character according to religious values.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.

Students spend a lot of time with their peers, so that students experience changes in their lifestyle and appearance. These changes often occur when they see new and interesting things, especially their consumer behavior. The study aims to answer the following questions: 1) Does pocket money affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 2) Does self-control affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 3) Does advertising affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017, 4) Do pocket money, self-control and advertising affect the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UIN North Sumatra, class of 2017? This study uses a quantitative approach with a total of 73 people based on Proportional Random Sampling, data was collected using a questionnaire technique. The analysis used in this study is multiple linear regression analysis. The results of the study indicate that partially the variables of pocket money (X1), self-control (X2), advertising (X3), and have a significant effect on the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business, UINSU because the significant value is <0.05. This is obtained by the significant value of pocket money 0.021, self-control 0.008 and advertising 0.000. The effect of the pocket money variable partially on the consumer behavior of students is 20.4%, the self-control variable is 26.6% and advertising is 51.4%. Simultaneously, the variables of pocket money (X1), self-control (X2) and advertising (X3) have a significant effect on the consumer behavior of students majoring in Islamic Economics, Faculty of Islamic Economics and Business with a significant value of 0.000 <0.05 and its influence is 48.9%.

There are three inheritance law systems in Indonesia that apply, namely inheritance law based on civil inheritance law, Islamic inheritance law and customary inheritance law. To this day, customary inheritance law still has a strong influence and is still applied in various regions in Indonesia even though the majority have adhered to Islam. This shows the complexity of the inheritance law system in Indonesia, which reflects the country's cultural and religious diversity. The differences between these three inheritance laws explain the reason why unification between these three inheritance laws is very difficult or impossible in Indonesia. This also makes it difficult to implement the regulations of The Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) to eliminate discrimination against women which is still often found in the inheritance law system in Indonesia.

This research aims to investigate the potential and strategies for accelerating economic transformation towards social welfare through a green economy approach. The green economy approach has been recognized as an effective way to integrate economic, environmental and social sustainability in economic development. Through descriptive analysis, this research identifies opportunities, challenges and policies needed to encourage sustainable and inclusive economic growth. The findings from this research will provide valuable insights for policy makers, practitioners and academics in designing and implementing policies that support sustainable economic transformation by considering opportunities and challenges in generating community prosperity with sustainable economic growth.

This research aims to analyze the Mitraguna financing system at PT Bank Syariah Indonesia (BSI). Mitraguna is one of the financing products offered by this sharia bank, and this research aims to understand in depth how this financing system is implemented and its impact on the parties involved. The research method used is a case study with a qualitative approach. Data was collected through interviews with related parties at PT Bank Syariah Indonesia, direct observation, and analysis of documents related to Mitraguna financing. It is hoped that the results of this research will provide a better understanding of Mitraguna's financing mechanism and evaluate its effectiveness and efficiency.Research findings show that the Mitraguna financing system at PT Bank Syariah Indonesia has made a positive contribution to meeting consumer financing needs. However, there are several challenges and obstacles faced in implementing this system, such as complex administrative processes and regulatory changes that can affect the financing scheme. It is hoped that this research can make a positive contribution to PT Bank Syariah Indonesia in improving the quality of Mitraguna's financing services and become a reference for further research in developing sharia-based financing products.

Kemampuan berpikir kritis siswa di SMAN 13 Semarang masih rendah karena minimnya kemampuan berpikir kritis siswa dan kurang nya keatifan siswa dalam pembelajaran fisika. Penyebab utamanya adalah metode pengajaran yang digunakan di kelas. Untuk mengatasi hal ini, diperlukan model pembelajaran yang dapat mengembangkan kemampuan berpikir kritis siswa. Tujuan penelitian ini adalah untuk mengetahui kemampuan berpikir kritis siswa dan kemampuan kerjasama siswa setelah diterapkan model pembelajaran NHT, serta mengetahui respon siswa terhadap penerapan model pembelajaran NHT. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan eksperimental Quasi Experimental Design yang menggunakan pretest dan posttest control group. Subjek penelitian adalah siswa kelas XI MIPA 1 dan MIPA 4 di SMA Negeri 13 Semarang. Analisis data menggunakan uji two independent sample t-test dan perhitungan N-gain. Hasil uji t-test menunjukkan signifikansi 0,00 ? 0,05, hasil tersebut menunjukkan adanya perbedaan yang signifikan antara kelas kontrol dan eksperimen. Nilai N-Gain rata-rata kelas eksperimen menggunakan model kooperatif NHT adalah 54%, masuk dalam kategori cukup efektif. Peningkatan dalam kemampuan berpikir kritis, terutama indikator klarifikasi, penilaian, kesimpulan, dan strategi, menunjukkan peningkatan sedang, menunjukkan pemahaman dan jawaban yang lebih baik. Secara keseluruhan, hasil penelitian ini mencapai 0,58, masuk dalam kategori sedang. Observasi kerjasama siswa menunjukkan rata-rata persentase 94%, dikategorikan baik. Terdapat 15 indikator yang mengukur respons siswa terhadap model pembelajaran NHT, dengan data angket menunjukkan rata-rata respons 77%, dalam kategori baik. Oleh karena itu, model pembelajaran kooperatif NHT terbukti berdampak positif pada kemampuan berpikir kritis dan kerjasama siswa.

The study was conducted at Bank Syariah Indonesia KC. Kutacane with the aim of understanding the execution of the musyarakah reform at Bank Syariah Indonesia KC. Kutacane and the compliance of the musyarakah reform practice with the DSN-MUI No.08/DSN-MUI/IV/2000 fatwa on musyarakah. This study employs a deskriptif kualitatif method using the technique of gathering data through open communication with the parties involved in the musyarakah reform at Bank Syariah Indonesia KC.Kutacane. The study’s findings indicate that the musyarakah redevelopment practice implemented by Bank Syariah Indonesia KC. Kutacane’s implementation of this practice complies with the DSN-MUI/IV/2000 fatwa regarding musyarakah in several poins. However, the fourth poin’s remuneration is explained as follows: a mitra may declare that if the profit exceeds a certain amount, kelebihan or prosentase will be given to the individual. In practice at BSM, profit has already been determined by taking into account the modalities.

Return is one of the aspects that motivates investors to engage and is also a reward for the investor's courage in bearing the risks of the investment they make. The aim of this research is to determine the effect of Return on Equity, Current Ratio, price earnings ratio, Debt to Equity Ratio and total assets turnover on stock returns in companies included in the LQ-45 index on the Indonesia Stock Exchange in the period 2016-2021. The population in this research are companies on the Indonesian Stock Exchange in the 2016-2021 period. The sampling technique in this research used purposive sampling. Empirical findings prove that NPL ratio factors affect firm value, while other factors namely; Company growth (FG), CAR, Loans (LDR), BOPO, DPK Growth (DG) and profitability partially do not affect the value of the company (Tobin's Q), but affect the value of the company (Tobin's Q) together.