Pencatatan akun beban dan pendapatan merupakan elemen penting dalam akuntansi yang memiliki dampak signifikan terhadap kinerja keuangan perusahaan. Penelitian ini menyoroti urgensi pencatatan yang akurat dan tepat waktu pada kedua akun tersebut, serta pengaruhnya terhadap penyusunan laporan laba rugi dan pengambilan keputusan strategis oleh manajemen. Melalui analisis struktur beban dan pendapatan, perusahaan dapat mengoptimalkan pengelolaan sumber daya keuangan dan merancang strategi bisnis yang lebih efektif. Selain itu, integrasi teknologi informasi dalam sistem akuntansi modern terbukti mampu meningkatkan efisiensi dan akurasi proses pencatatan. Hasil penelitian mengungkapkan bahwa pengelolaan yang baik atas akun beban dan pendapatan tidak hanya mendukung kepatuhan terhadap standar akuntansi, tetapi juga memainkan peran penting dalam menjaga stabilitas finansial perusahaan. Lebih jauh, hal ini berkontribusi pada keberlanjutan operasional perusahaan dalam menghadapi persaingan di pasar yang semakin kompetitif. Dengan memanfaatkan teknologi akuntansi yang canggih dan melakukan evaluasi berkala, perusahaan dapat meningkatkan daya saing sekaligus memastikan transparansi dan keandalan laporan keuangan.

Penelitian ini bertujuan untuk menganalisis pengaruh metode pembelajaran aktif terhadap motivasi belajar siswa pada mata pelajaran Pendidikan Agama Islam (PAI) di SMP Negeri 05 Lebong. Metode pembelajaran aktif dipilih karena potensinya dalam meningkatkan keterlibatan siswa, yang selama ini menjadi tantangan dalam pembelajaran PAI. Penelitian ini menggunakan pendekatan kuantitatif dengan desain regresi linear sederhana. Data dikumpulkan melalui penyebaran angket kepada 126 siswa yang dipilih secara acak. Analisis data menunjukkan bahwa metode pembelajaran aktif memiliki pengaruh yang signifikan terhadap motivasi belajar siswa dengan nilai koefisien regresi sebesar 0.66 dan nilai R² sebesar 0.61. Hasil ini menunjukkan bahwa 61% variasi motivasi belajar dapat dijelaskan oleh penerapan metode pembelajaran aktif. Penelitian juga menemukan bahwa siswa menunjukkan peningkatan partisipasi, antusiasme, dan pemahaman materi setelah metode pembelajaran aktif diterapkan. Namun, terdapat tantangan dalam implementasi, seperti keterbatasan waktu dan fasilitas. Oleh karena itu, disarankan agar guru terus meningkatkan kompetensi dalam merancang pembelajaran aktif dan sekolah mendukung dengan penyediaan fasilitas yang memadai. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan strategi pembelajaran yang lebih efektif dalam konteks PAI.

Penelitian ini mengeksplorasi efektivitas penggunaan platform desain grafis Canva sebagai media pembelajaran dalam mata pelajaran Pendidikan Agama Islam (PAI) di SD Negeri 2 Rejang Lebong. Tujuannya adalah untuk meningkatkan minat belajar, pemahaman konsep, dan prestasi akademik siswa. Metode penelitian yang digunakan memadukan pendekatan kuantitatif dan kualitatif, dengan pengumpulan data melalui observasi kelas, kuesioner siswa, tes pre-post, dan wawancara dengan guru dan siswa. Hasil penelitian menunjukkan peningkatan signifikan pada minat belajar, pemahaman konsep, dan nilai ujian siswa setelah implementasi media Canva. Guru juga memberikan umpan balik positif terkait kemudahan penggunaan dan efektivitas Canva dalam proses pembelajaran. Kesimpulannya, Canva terbukti sebagai media pembelajaran yang efektif untuk PAI di SD Negeri 2 Rejang Lebong, meskipun perlu pertimbangan lebih lanjut terkait aksesibilitas teknologi dan pengembangan konten yang berkelanjutan.

The 65-day Merdeka Belajar Kampus Merdeka (MBKM) activity at SMP Sahabat Alam aims to support the development of students' character and skills through an Islamic education approach. The main activities include *Qur'an Time*, congregational dhuha prayer with students as the person in charge, class rule discussions, phonics journals, and learning assessments. The author also contributed to special activities such as being a camping committee, Qur'an Night, parenting, and Liqo. Through this approach, the MBKM program has succeeded in creating a conducive and inspiring educational environment, supporting students in developing their academic, social, and spiritual potential. This program also shows the importance of integrating character education into the school curriculum to form a generation that is independent, disciplined, and has an Islamic character.

Female prisoners face various challenges during detention, including the loss of their roles as mothers, social isolation, and privacy restrictions. During detention, female prisoners may feel bored, fear violence, and have difficulty building trust. They need to engage in emotion regulation and forgiveness to maintain their mental health. Sometimes, female prisoners experience difficulties in emotion regulation. Previous research has indicated that difficulties in emotion regulation impact the forgiveness process. This study aims to examine the relationship between emotion regulation and forgiveness among female prisoners. The research method used is quantitative with a convenience sampling technique. A total of 190 female prisoners aged 18-65 years completed the Difficulties in Emotion Regulation Short Form (DERS-SF) and Heartland Forgiveness Scale (HFS) questionnaires. Spearman Correlation Analysis yielded r = -.324 and p = .001 < .01. The results indicate a negative and significant relationship between difficulties in emotion regulation and forgiveness. This means that the stronger the difficulties in emotion regulation, the weaker the tendency toward forgiveness. This conclusion can also be interpreted to mean that there is a positive and significant relationship between emotion regulation and forgiveness. In other words, the stronger the ability in emotion regulation, the stronger the tendency toward forgiveness. The research findings are expected to provide important insights into the development of more effective interventions to support emotion regulation and forgiveness, as well as the social reintegration process of female prisoners. Additionally, these findings can serve as a foundation for the development of further research ideas to explore the factors that influence emotion regulation and forgiveness.
Keywords: Correctional Institutions; Emotion Regulation; Female Inmates; Forgiveness; Prison

Stages in hair styling, such as hair coloring, straightening, the use of styling tools and chemicals in hair styling products often over time can cause damage to the scalp and hair. The level of this damage varies, ranging from dry hair to breakage, as well as irritation of the scalp. This study aims to review and determine the right scalp and hair care cosmetics with the level of damage caused to the styling process. The method used is a literature study by reviewing various scientific sources and recommendations for treatment products. The results of the study prove that treatments based on moisturizers, proteins, and natural ingredients are effective in tackling mild to severe hair damage. Meanwhile, for irritated scalps, products with anti-inflammatory and sulfate-free ingredients are recommended. In conclusion, the selection of cosmetics should be adjusted to the degree of hair damage and the condition of the scalp for optimal results.

Ketidaksetaraan pendidikan masih menjadi tantangan besar dalam sistem pendidikan Indonesia, terutama dalam mata pelajaran Pendidikan Agama Islam (PAI). Artikel ini membahas bagaimana optimalisasi sumber ajar dapat menjadi solusi untuk menghadapi tantangan educational inequality.  Dengan pendekatan studi pustaka (library research), penelitian ini menganalisis faktor-faktor penyebab ketidaksetaraan, seperti keterbatasan anggaran pendidikan, distribusi sumber ajar yang tidak merata, dan kualitas guru yang belum optimal. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital, pelatihan guru, dan kolaborasi dengan lembaga keagamaan serta komunitas dapat memperbaiki akses dan kualitas sumber ajar dalam PAI. Dengan strategi ini diharapkan kesenjangan pendidikan dapat dikurangi dan kualitas pembelajaran PAI menjadi lebih merata di seluruh Indonesia.

Degradation of ethics and morality during adolescence poses a threat that can hinder or even jeopardize the future of teenagers. This counseling is conducted to provide education and a deep understanding of how teenagers can build strong morals and develop positive adolescent ethics. The counseling uses the PAR approach with the aid of media such as laptops, LCD projectors, and materials as primary tools for conveying information. The results of the counseling show: that the event was conducted very well, with excellent interaction between the presenter and participants. The presenter effectively and smoothly delivered information about ethics and morality, the causes of their decline, and strategies for prevention. Conclusion: The counseling on ethics and morality has a positive psychological impact as participants are able to understand the material well.

This community service aims to optimize bank management in Mengwi Village, Mengwi Regency in an effort to increase efficiency, effectiveness and positive impacts from the existence of waste banks in waste management, which steps will provide efforts for community empowerment and participation. The implementation method used in this service is training, mentoring and evaluation by delivering material directly to the Waste Bank manager in Mengwi Village which is also used as an object of service.The problem faced during the survey was how to raise awareness and involvement of the community to take an active role in the waste bank program. It is hoped that this training and mentoring activity will provide management with education and understanding to the community so that they can work together to maximize the contribution of the waste bank in an effort to manage waste from origin using the 3 R (Reduce, Reuse, Recycle), which ultimately aims to reduce the volume of waste entering the waste bank. landfill, increasing environmental awareness and impacting community welfare. The response from the Mengwi Village Waste Bank management to this activity was very good and positive, this can be seen from the management's willingness to participate in the activity from start to finish. From the evaluation activities carried out on waste bank managers, it can be said that managers understand the material regarding the importance of providing understanding to the community to participate in developing waste banks. Where in their involvement, the community not only gets a healthy environment, but from an economic perspective, the community also gets benefits by having savings on tires. The savings can later be exchanged for basic necessities such as rice, sugar and coffee.

Digital literacy is an essential skill in the digital era, especially for the younger generation who are starting to actively engage in entrepreneurship through online platforms. However, students' understanding of online ethics and legal frameworks such as the Electronic Information and Transaction Law (UU ITE) is still limited. This community service activity aims to improve the digital literacy of Dian Andalas Padang High School students, with a focus on online ethics in law-based digital business. The methods used include interactive lectures, group discussions, and case simulations to provide a deep and applicative understanding. The results of this activity showed a significant increase in students' understanding of digital literacy and the implementation of the ITE Law. Case discussions and simulations help students identify common violations of the law in online businesses, such as fraud and the spread of false information, and understand how to prevent them. The positive response from students and teachers emphasized the importance of this activity in equipping the younger generation with ethical and law-abiding digital skills, while encouraging schools to integrate law-based digital literacy into the curriculum.