Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

This research aims to increase efficiency in monitoring student attendance at Madrasah I'dadiyah Salafiyah Syafi'iyah by utilizing the K-Means Clustering analysis method. Monitoring student attendance is still carried out conventionally, so it often takes time and is less effective in identifying overall student attendance patterns. For this reason, in this research, student attendance data collected from the madrasa attendance system was analyzed using K-Means Clustering, a machine learning technique that can group students based on their attendance patterns. This process produces several groups which make it easier for the madrasah to identify students who frequently attend, rarely attend, or frequently do not attend. In this way, madrasas can take more appropriate steps in dealing with attendance problems, such as paying special attention to students who are often absent. The results of this research indicate that the application of K-Means Clustering can increase the efficiency of attendance monitoring and provide a stronger basis for decision making to improve the attendance system at the I'dadiyah Salafiyah Syafi'iyah madrasah.

Kejadian malaria khususnya yang disebabkan oleh plasmodium falciparum pada remaja khususnya di Papua mengalami peningkatan dengan salah satu faktor pengetahuan, sikap dan perilaku dalam mencegah penyakit ini. Penelitian ini menggunakan pendekatan korelasi analitik pada 61 responden yang diperoleh dengan teknik purposive sampling. Pengambilan data menggunakan kuesioner yang hasilnya dianalisis secara bivariat menggunakan Uji Korelasi Spearman. Berdasarkan hasil penelitian diperoleh bahwa ada hubungan antara pengetahuan dengan sikap pencegahan malaria tropika dengan tingkat yang cukup kuat serta berkorelasi secara positif. Hal ini dibuktikan dengan tingkat pengetahuan remaja dalam kategori kurang yang korelasinya sejalan dengan sikap negatif dalam mencegah malaria tropika. Hasil penelitian ini dapat digunakan sebagai lanjutan untuk penelitian selanjutnya, yang menemukan perilaku atau faktor yang berkaitan dengan pencegahan malaria tropika khususnya pada remaja.

The purpose of this study was to analyse the effect of brand image and price on customer loyalty of Mie Gacoan in Lippo. The method used was a questionnaire distributed to 100 respondents. The results of the analysis show that brand image is good for price and customer loyalty. This research recommends Mie Gacoan to maintain its brand image and consider an attractive pricing strategy.

The challenges posed by climate change and the decline of biodiversity to the sustainability of global agricultural systems are serious.Agroforestry has emerged as a strategy with the potential to enhance the resilience of agricultural systems while conserving biodiversity amidst the threats of climate change.This study aims to evaluate the potential of agroforestry to enhance biodiversity and the resilience of agricultural systems to climate change in Dulamayo, Gorontalo. The research methodology is based on vegetation analysis and the calculation of biodiversity indices, with data collection encompassing measurements of tree characteristics and species identification.The results indicate the presence of 17 tree species with a total of 154 individuals, where Candlenut (Aleurites molucana) and Sugar Palm (Arenga pinnata) dominate with proportions of 22.73% and 20.13%, respectively. The Shannon-Wiener diversity index yielded a moderate value (H' = 2.311) with a high evenness level (E = 0.816), indicating a high ecosystem stability.The findings suggest that the agroforestry system in Dulamayo plays a crucial role in supporting biodiversity and the resilience of ecosystems to climate change through its complex and diverse vegetation structure.

This article looks at how the church and the Bible have developed in the past as important factors influencing Christian communities' faith and spiritual practices. Since its beginning, the church has been the main institution for spreading the teachings of Christ, and the Bible has served as the foundational source of spiritual authority. The church has also grown from the early days of Christianity to the Reformation and up to today. Through a historical-theological approach, this article aims to provide a deeper understanding of the role of the church and the Bible in building faith and strengthening the spiritual practices of Christians. Through a historical-theological approach, this article aims to provide a deeper understanding of the role of the church and the Bible in building faith and strengthening the spiritual practices of Christians.

The global food crisis has become one of the most pressing issues requiring serious attention, especially as the world's population continues to grow. This growth has led to an increasing demand for food, while agricultural resources such as fertile land, water, and labor become increasingly limited. These conditions present significant challenges for farmers, including droughts that damage crops, floods that devastate agricultural lands, and pest attacks that significantly reduce yields. Furthermore, global climate change exacerbates the situation, directly impacting the stability of food production. Unpredictable weather patterns threaten harvest success, increase the risk of crop failure, and decrease agricultural productivity. Therefore, innovative solutions, such as utilizing Internet of Things (IoT)-based technologies, are urgently needed to support the sustainability of the agricultural sector by enhancing efficiency, effectiveness, and global food security. This study aims to contribute to addressing these challenges through a modern technological approach

Activities that have tasks and functions according to their provisions require fixed assets, which are an important component in supporting their operations. Indonesia uses Government Accounting Standard Statement (PSAP) Number 07 on fixed asset accounting as the asset treatment system. Every government agency that reports on its accounting treatment, including recognition, valuation, presentation, and disclosure, must use this standard statement. In addition, as a task support unit for the Tarakan City Tourism Office, the Tourism Office also provides financial reports. The purpose of this study is to determine whether this office has presented financial statements in accordance with PSAP No. 07. This research uses a qualitative descriptive approach with data collection through interviews, observation, and documentation. The results of this study indicate that the asset components of PSAP No. 07, namely asset classification, recognition, measurement, valuation, expenditure, depreciation, termination and disposal, and disclosure have met the principles of PSAP No. 07 on fixed asset accounting.

This study aims to measure the level of participant satisfaction with learning services at LKP Multi Talenta Komputer Purwokerto. Participant satisfaction is an important indicator in assessing the effectiveness of the learning curriculum implemented. Factors such as facilities, services, and obstacles in learning become the main benchmark. Data from 54 respondents were processed using K-Means Clustering algorithm to identify the most superior and weak factors. The results of this study provide recommendations for future service improvements, in order to increase participant loyalty and learning effectiveness.

The development of innovative da'wah institutions is increasingly important in addressing the dynamics of social change in the disruptive era. This study aims to explore innovative strategies within da'wah institutions, focusing on clear vision and mission, the utilization of digital technology, and da'wah methods that are responsive to cultural diversity. In the context of Indonesia, which is rich in religious, cultural, and linguistic diversity, da'wah institutions face the challenge of avoiding conflict and fostering social harmony. The research method employed is descriptive qualitative through literature study, encompassing the analysis of literature from primary and secondary sources. The data collected are analyzed to identify key elements that support the effectiveness of da'wah. The results indicate that a strong vision serves as a driver for innovation, while digital technology facilitates broader message dissemination. Additionally, multicultural approaches and creative content have proven effective in reaching diverse audiences. These findings provide guidelines for da'wah institutions to enhance their relevance and effectiveness in spreading religious values within a complex society.