The purpose of this research is to analyze the financial performance of the Kediri City government in 2018-2023. This research uses a quantitative approach with descriptive analysis methods. The data comes from Kediri City regional expenditure data for the 2018-2023 period, which was obtained through the Kediri City Central Statistics Agency and the Kediri City Regional Revenue, Financial and Asset Management Agency. The data is processed using regional financial ratio analysis. This research shows that the average expenditure growth ratio of the Regional Government of Kediri City is not good because expenditure growth exceeds income, the average capital expenditure is 10.91% indicating good performance in regional development, the average percentage of operating expenditure is 85, This 45% shows that the operational expenditure performance of the City of Kediri during the 2018-2023 period showed good performance.

This article discusses the crucial role of parental love and support in promoting the growth and development of young children with special needs. Children with special needs require a more specific and consistent approach to supporting their physical, emotional, and social development. Parents play a central role in providing a safe, comfortable, and loving environment that can stimulate the abilities and skills of the child. Through an inspirational story of a mother who successfully supports her child with special needs to achieve academic success, this article explores how intensive parental attention can have a significant positive impact. Parental love not only creates a harmonious relationship but also fosters self-confidence in the child, enhances adaptability, and strengthens social skills needed for independence. Research shows that children with special needs who receive full parental support tend to experience more optimal development compared to those who do not receive the same support. This article highlights the importance of educating parents to understand the specific conditions and needs of children with special needs, as well as to apply appropriate parenting methods to support the child's future success.
 
 

This research aims to analyze the GERLI (Literacy Movement) Program which uses the storytelling method at SDN 1 Demulih to increase students' interest in reading. This research aims to assess the effect of a fairy tale-based literacy approach on improving students' reading abilities. The approach used is a qualitative descriptive method, with data collection through observation, interviews and documentation. The research results showed that before the program was implemented, students' interest in reading was low. However, after the program was implemented, there was a significant increase in students' participation and understanding of reading material, especially in terms of listening, composing stories, and discussions. As many as 85% of students were actively involved, showing higher enthusiasm for literacy activities. This program is considered effective in improving students' literacy skills, with recommendations that literacy activities be held regularly with a variety of more interesting stories, as well as involving parents to support a good reading environment at home.

The Program Activities (PI) held by group 8 started on 29 July 2024 in Baru Ilir Balikpapan Ilir Village and ended on 29 October 2024. A series of activities that have been carried out are assistance in making debit payment methods (QRIS), marketing products through digital applications, attractive packaging and making menu innovations. This Innovation Programme activity aims to increase the competitiveness of Ibu Listy's Crispy Oriental MSMEs with the debit payment method (QRIS), reach a wider market through digital marketing and new menu innovations that are rarely owned. This activity focuses on one of the business actors in Baru Ilir Village.

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.

Mathematics plays a crucial role in developing students' problem-solving abilities and independence. Educators need to consider the varying characteristics of students when it comes to solving problems, one of which is their adversity quotient (AQ) level. The adversity quotient relates to a student's ability to handle complex problems or to overcome challenging situations. This research aims to analyze the mathematical problem-solving abilities of Class X students in the context of Systems of Linear Equations in Two Variables (SPLDV) based on their Adversity Quotient (AQ). This qualitative, descriptive study involved selecting research subjects using an AQ questionnaire and was conducted in Class X. Data collection methods included testing, interviews, and documentation. Data analysis techniques included data reduction, data presentation, and conclusion drawing. The results indicate that subjects with the Climber type can understand problems, develop problem-solving plans, solve problems with accurate and appropriate steps, and use available information to re-check their answers. Subjects with the Camper type can understand problems, develop problem-solving plans, solve problems with accurate and appropriate steps, but often cannot use available information to re-check their answers. Subjects with the Quitter type can understand the problem and formulate a plan but struggle to solve the problem accurately and appropriately, and tend not to use available information to re-check their answers.

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.