Peningkatan kebutuhan dan gaya hidup masyarakat terhadap sepeda listrik telah mendorong produsen untuk menghadirkan produk yang sesuai dengan keinginan konsumen dan memberikan berbagai kemudahan. Sepeda listrik memiliki banyak keunggulan, seperti hemat energi, bebas emisi, ramah lingkungan, mendukung program pemerintah eco green, biaya pengisian daya yang murah, tidak memerlukan penggantian oli mesin, dan biaya perawatan yang lebih rendah. Data dikumpulkan melalui studi pustaka serta melalui observasi dan analisis dokumen. Teknik analisis tematik digunakan untuk mengorganisasikan, mengkategorikan, dan menginterpretasikan data, sementara triangulasi digunakan untuk memastikan validitas dan reliabilitas data. Hasil penelitian menunjukkan bahwa penggunaan informasi akuntansi manajemen memiliki pengaruh yang signifikan terhadap kinerja keuangan PT. Uwinfly. Informasi akuntansi yang relevan, akurat, dan tepat waktu membantu manajemen dalam perencanaan, pengendalian, dan pengambilan keputusan yang lebih baik, yang pada gilirannya meningkatkan efisiensi operasional dan profitabilitas perusahaan. Selain itu, integrasi sistem informasi akuntansi yang baik memungkinkan aliran informasi yang lebih lancar dan mendukung keputusan strategis yang berdampak positif pada kinerja keuangan. Penggunaan informasi akuntansi manajemen yang efektif dan terintegrasi memiliki peran penting dalam meningkatkan kinerja keuangan PT. Uwinfly. Manajemen perusahaan disarankan untuk terus mengembangkan dan memanfaatkan sistem informasi akuntansi yang ada untuk mendukung keputusan manajerial yang lebih baik dan meningkatkan daya saing perusahaan. Penelitian ini memberikan kontribusi penting dalam memahami hubungan antara informasi akuntansi manajemen dan kinerja keuangan, serta memberikan rekomendasi praktis untuk peningkatan kinerja keuangan melalui optimalisasi penggunaan informasi akuntansi.

This research aims to analyze the effect of imposing sanctions on perpetrators of the crime of child sexual intercourse in decision number 4/pid.sus-anak/2022/PN.Lbo. This research is normative research by dissecting problems related to rules or norms, principles and regulations as well as court decisions, and analyzed descriptively. The research results show the factors that influence the judge in handing down decision number 4/Pid.Sus-Anak/2022/PN.Lbo regarding the crime of child sexual intercourse, seen from both juridical and non-juridical aspects, which pay attention to the charges given by the public prosecutor, the facts of the trial and is based on two valid pieces of evidence, namely the testimony of the witness and the defendant. Non-juridical considerations are that the perpetrator admits his actions and mistakes, promises not to repeat them; the perpetrator has never been convicted and makes a statement that he will be responsible for what he did; and act kindly and politely during the trial. Therefore, judges in examining sexual relations cases must be more proportional and prioritize conscience, especially in terms of providing protection to victims, considering the long-lasting effects on the future of children and the nation. Parents are expected to increase supervision and vigilance towards their children, especially girls so that they do not become victims of criminal acts. Apart from that, society and the government are expected to maximize the role and function of protecting children as the next generation

This research examines the management of facilities and infrastructure at the Madrasah Aliyah Laboratory of UIN North Sumatra (UIN SU) using quantitative and qualitative approaches. The aim of the research is to identify the main obstacles in facility management and provide strategic recommendations for improvement. Through a quantitative survey, it was found that there were significant differences in perceptions between teachers and students regarding the condition of school facilities, with teachers tending to be more critical. Further analysis shows that planned and routine maintenance plays an important role in preventing further damage and reducing long-term repair costs. In addition, the level of student satisfaction with facilities and infrastructure varies by grade level, with students in higher grades showing lower levels of satisfaction. A qualitative approach through in-depth interviews revealed that budget constraints were the main obstacle in facility management. Based on these findings, several strategic recommendations were proposed, including increasing budgets and resources through collaboration with external parties, implementing continuous training programs for teachers and staff, improving communication with parents, and implementing information technology in facility management. It is hoped that the implementation of these recommendations can improve the quality of management of facilities and infrastructure, which will ultimately have a positive impact on the quality of education in this madrasa. This research makes an important contribution to the education management literature, especially in the context of madrasas in Indonesia, and becomes a reference for future research and practice.

This research was conducted to improve learning outcomes on number sorting material using numerical jersey media in grade II SDN 02 Rowoyoso. This study uses a class action research method that uses II cycles in which each cycle consists of planning, implementing, observing, and reflecting activities. The data collection techniques used are observation, tests, and documentation. The results of classroom action research found that numerical jersey media can improve student learning outcomes. In the first cycle student learning outcomes were 55.55% (10 students who completed) and 44.44% (8 students who were not completed). While in cycle II student learning outcomes increased to 86.66% (13 students who completed) and 27.77% (5 students who have not completed). So it can be concluded that students experience improved learning outcomes and achieve the minimum completeness criteria determined.

One form of understanding the values contained in Pancasila and also implementation by socialization. By giving direction and understanding as well as implementation to students about Pancasila. The activity of writing this journal aims to provide a further understanding of what Pancasila is, what is its function and position and what values are contained in their precepts and how they apply in everyday life. The author conducts a series of socialization to middle, high school students, and students by asking them to what extent they know about Pancasila. Based on the socialization activities it was found that some students understood the importance of Pancasila. Meanwhile, related to the use of media, some students expressed their understanding in understanding Pancasila. This shows that the use of media through socialization activities can increase the understanding of Pancasila. Therefore, it is important for education to be able to develop learning media, especially for Pancasila education.

The implementation of teaching and learning activities in Indonesia is guided by the Curriculum. The curriculum is developed and refined in line with the rapid development of science and technology and the evolution of society. In the conditions of the COVID-19 pandemic, major changes have occurred in the world of education, especially in Indonesia, with a shift from direct learning in classrooms to distance education based on digital technology. The aim of this research is to analyze the effect of implementing the Independent Curriculum at SDN 060826 Kec. Medan Area. Through this approach, it is hoped to obtain a clearer picture of the effectiveness of the curriculum in improving the quality of education as well as identifying obstacles and opportunities that arise in its implementation. This research uses a descriptive qualitative method to analyze the effect of implementing the Merdeka Curriculum at SDN 060826 Kec. Medan Area. Research conducted by researchers at SDN 060826 Kec. Medan Area, it can be seen that they always regularly attend training from both the principal and teachers and to strengthen teachers' understanding of the Independent Learning Curriculum, teachers always hold monthly meetings with the Teacher Working Group (KKG) to resolve various problems related to the Independent Learning Curriculum. as well as to increase teacher competence in the process of teaching and learning activities.

Pengabdian ini bertujuan sebagai bentuk upaya edukasi pencegahan bullying yang marak terjadi di jenjang pendidikan sekolah dasar. Media yang digunakan dalam pengabdian ini adalah dongeng dan lagu-lagu agar menarik dan  mudah dipahami oleh siswa-siswi sekolah dasar. Indikator keberhasilan pengabdian ini adalah siswa paham bahwa tindakan bullying merupakan tindakan tercela, mengetahui perilaku apa saja yang termasuk dalam bullying serta mengetahui tindakan apa yang bisa dilakukan ketika mendapat perilaku    bullying. Fenomena bullying yang banyak terjadi dijenjang sekolah dasar perlu ditindak lanjuti secara serius. Pembinaan perilaku penting dilakukan sejak dini, karakter yang sudah dibangung kuat sejak dini akan menjadi pondasi seorang anak untuk beperilaku kedepanya. Dongeng dan lagu-lagu adalah media yang cocok digunakan untuk siswa sekolah dasar. Manfaat penggunanan media dongeng  adalah siswa akan mudah memahami secara konkrit sebab dan akibat dari sebuah perilaku. Media lagu membantu siswa  mudah mengingat   hal-hal baru dari sebuah pembelajaran.

Indonesia is one of the world's largest producers and exporters of Crude Palm Oil (CPO). This study aims to analyze the competitiveness level of Indonesian CPO and the competitive position of Indonesian CPO in the target countries of the United States and Pakistan. This research uses secondary data with a time span from 2018 to 2022. The methods used in this research are the Revealed Comparative Advantage (RCA) method and Export Product Dynamic (EPD). The analysis results show that Indonesia's export competitiveness to the target countries of the United States and Pakistan is high. Then, the majority of the market share to the target countries of the United States and Pakistan is in the Rising Star position, which means there is positive growth. The government needs to synergize policies and create regulations regarding international trade agreements, the government can also simplify export licensing procedures, and Indonesian exporters need to pay more attention to the quality and composition of CPO products

ABSTRACTThis research aims to examine and analyze the influence of the work environment and work motivation on the performance of employees at the Archives Center of the National Research and Innovation Agency (BRIN) Gunung Sindur. The total population in this study was 50 employees at the Finance Bureau and BMN of the General Election Supervisory Agency of the Republic of Indonesia.            The data collection method in this research was carried out by distributing questionnaires to 50 employee respondents at the Central Archives office of the National Research and Innovation Agency (BRIN) Gunung Sindur. The research method used is a quantitative method that is associative in nature using primary data.            These results indicate that the Work Environment has a positive and significant effect on employee performance with a calculated t value greater than t table 4.605 2.01 and a significant value of 0.000 0.05, Work Motivation has a positive and significant effect on employee performance with a t value count more. The size of the t table is 3.316 2.01 and the significant value is 0.002 0.05. Together the Work Environment and Work Motivation have a positive and significant effect on employee performance with a calculated F value greater than F table 1118.979 3.20 and a significant value of 0.000 0.05. Keywords : Employee Performance, Work Environment and Work Motivation.

Financial literacy is one of the important skills that must be possessed by individuals, especially students, based on situations that require the ability to manage their personal finances. This research uses a qualitative approach with a focus on semi-structured interviews to gather information. The research participants were 12 students with different ages, genders, universities, study programs and faculties. The results of the analysis from interviews showed that students who live in boarding houses or with their parents can apply financial literacy for financial management, even without realizing it. However, financial literacy is more applied to students who live in boarding houses.