This research is motivated by the problems faced by fifth-grade students at SDN 1 Narimbang Mulia in understanding the material on forms and changes of energy in everyday life. One of the main obstacles identified is the lack of teaching aids and the unappealing nature of student worksheets, which hampers the learning process. The purpose of this study is to analyze the level of elementary students' understanding of the forms and changes of energy, as well as to identify the obstacles they face in learning the material. This research uses a qualitative approach with data collection techniques including student observations, teacher interviews, and the administration of a post-test at the end of the learning session. The research subjects are fifth-grade students of SDN 1 Narimbang Mulia. The results of the study show that most students have a fairly good understanding of the concepts of energy forms and changes. However, there are still obstacles in the learning process, including limited teaching aids and uninteresting student worksheets. This study is expected to serve as a basis for developing more effective learning strategies to improve students' understanding of the material on energy forms and changes in everyday life.

This study examines how branding ambassador Syifa Hadju and content marketing affect Glad2glow skin care purchases. The research will focus on @glad2glow Instagram followers. This research was inspired by severe local perawatan kulit competition and consumer apathy about buying. Glad2glow hired Syifa Hadju as its brand ambassador and implemented a social media content marketing campaign to address this challenge. Using a Likert-scale questionnaire, quantitative data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. According to the research, Syifa Hadju significantly improves the possibility of customers completing a purchase, while engaging and consistent content marketing enhances audience engagement. Both components boost customer purchase intent, but the brand ambassador has a greater impact. These findings help create effective digital marketing strategies in the competitive perawatan kulit business.

Many parents are not interested in enrolling their children in Integrated Islamic Elementary Schools (SDIT), particularly in the Pulo Ampel and Kadumerak Districts of Serang City. One of the main contributing factors to this issue is the parents’ economic condition, especially when compared to the affordability of public elementary schools. The lack of enthusiasm among parents toward SDITs, in contrast to public schools, forms the basis of this research. This study employs a qualitative research strategy with a specific research design. The researcher selected a sample of thirty (30) informants using purposive sampling, with the research subjects being parents of school-age children. Data collection tools included observation sheets and questionnaires, and information was gathered through in-depth interviews, systematic observation, and detailed documentation. The data analysis followed the steps outlined by Miles and Huberman: (1) data collection, (2) data reduction, (3) data display, and (4) drawing conclusions. Triangulation and related methods were used to ensure the accuracy of the data. The results showed that 70% of parents from Kadumerak District and 60% from Pulo Ampel District did not choose SDIT due to the high cost of tuition. The primary factor discouraging parents from enrolling their children in SDIT was the mismatch between school fees and the parents’ financial capacity. Additionally, the intensive school schedule often led to student fatigue and reduced time for other activities.

Community service has been carried out by the service team involving students from the Padangsidimpuan Midwifery Study Program, Poltekkes Kemenkes Medan. The community service activities carried out were to provide counseling and demonstrations about Endorphine massage which is a light touch or massage therapy that is quite important to be given to pregnant women, in the time leading up to and during childbirth. This massage can stimulate the body to release endorphin compounds which are pain relievers and can create a feeling of comfort. Endorphins in the body can be triggered through various activities, such as deep breathing and relaxation, and meditation. Endorphine massage should be done to pregnant women who are 36 weeks pregnant. Because endorphin massage can stimulate the release of the hormone oxytocin which can trigger the labor process (Kuswandi, 2014). This Community Service aims to demonstrate endorphin massage to reduce pain in mothers giving birth in the first stage in the Pintu Padang Health Center work area, South Tapanuli Regency. Target pregnant women in the third trimester, young couples, Participants 40, endorphin massage is expected to be implemented in the management of the first stage to reduce pain and speed up the labor process. The results of this community service are an increase in knowledge of 50% and skills of 87% about endorphin massage correctly applied when pregnant women later undergo the labor process. This community service is carried out in collaboration with partners used as the location of this activity, namely Kalurahan Pintu Padang, Batang Angkola District, South Tapanuli Regency and Health Cadres, Village Midwives at the local Health Center. This activity received a positive response from local participants, and as a follow-up, it can be carried out by Health Cadres and midwives at the Health Center to monitor the skills that have been obtained when pregnant women are in the labor process that will be undergone

This study aims to identify the challenges encountered in the collection of PBJT (Tax on Services for Hotel, Food, and/or Beverages) and to examine the efforts made by the Regional Financial and Asset Management Agency (BPKAD) to optimize tax collection. The researcher employed data triangulation as an analytical method to process both primary and secondary data obtained through interviews and observations. The findings indicate that challenges arise from both taxpayers and internal factors within BPKAD Yogyakarta City. Challenges on the taxpayers' side involve issues such as incomplete taxpayer data, low compliance, and limited financial capacity. Internal obstacles within BPKAD include limited tax collection personnel, lack of integration in the taxation information system, the ineffectiveness of forced collection letters, weak administrative sanctions, and negative perceptions of tax relief or amnesty policies. The efforts made to address these issues include direct engagement through the Regional Tax Week initiative, enhanced inter-agency cooperation, ongoing public outreach, service innovation in tax payments, integration of internal data systems, enforcement actions against non-compliant taxpayers, implementation of administrative sanctions, and the development of digital-based tax collection technology.

This study aims to fine out how Islamic Business Ethics is applied to buying and selling transaction in Prumdam market, Bengkulu City. The purpose of this study is to explore the understanding and application of Islamic Business Ethics among traders in Traditional markets. The main issue raised was the lack of understanding of traders regarding the principles of Islamic Business Ethics and the challenges they face. The study used a qualitative method with a descriptive approach, involving structured interviews with traders who had at least five years of experience in the Prumdam Morning Market. The results of the study show that some of the traders have understood the importance of honesty and Amanah in transactions, however there are some traders who are not effective in communicating the quality of the goods they sell, which reflects the lack of awareness of Islamic Business Ethics principles. Therefore, there is a need for better education and socialization to traders about Ethical values ??which are the foundation in doing business.

Financial inclusion facilitates transactions for micro and small entrepreneurs, so that their businesses can run more smoothly. This study examines the use of financial technology in Micro, Small, and Medium Enterprises (MSMEs). The approach applied in this article is a qualitative approach with a library study or Library Research. The references used come from studies in national and international reputable scientific articles that are in accordance with the research topic. Based on the literature review in the results and discussion, it can be concluded that financial services based on financial technology contribute positively to financial inclusion in Micro, Small, and Medium Enterprises. The impact on MSMEs, in the early stages, the use of Fintech products and services is a crucial period, where special attention is needed to the learning process, adjustments, and proper risk management so that Fintech can be utilized optimally for business sustainability. Fintech providers need to convey information accurately and carry out effective socialization to maintain user trust since the products and services were first introduced.

The purpose of this study is to analyze in depht how taxprayer  awareness (X1), education level (X2), and income (X3) affect the level of community compliance in paying land and building taxes (Y) in Kebonagung Village, Demak.
The population of this research is the people of Kebonagung village community, the sampling technique used is purposive sampling in the Kebonagung village community with a total of 100 people. This study uses an instrument in the form of a quesionnarire with a Likert scale as a measurement tool, and testing is done using SPSS. Meanwhile, the data testing techniques used in this study include validity tests, reliability tests, with Cronbach Alpha as a comparison. And to test and prove the research hypothesis, classical assumption tests and multiple linear regression analysis were used.
The research results  show that taxpayer awareness (X1), education level (X2), and income (X3) have an effect on compliance in paying land and building taxes (Y). Where the coefficient of determination (Adjusted R Square) value was obtained as 0.544, which means that the variables used in the research have an influence of 54.4%.
To increase compliance in paying land and building tax, public awareness is needed in making payments, so there needs to be zocialization of laws and regulations related to taxation and the public needs to be aware that someone who already has their own income must be able to pay land and building tax

This study aims to determine and analyze the direct influence of store atmosphere on impulse buying in Consumers of Kartasura Mitra Department Store, to determine and analyze the direct influence of sales promotion on impulse buying in Consumers of Kartasura Mitra Department Store, to determine and analyze the direct influence of product completeness on impulse buying in Consumers of Kartasura Mitra Department Store and to determine and analyze the simultaneous influence of store atmosphere, sales promotion, product completeness on impulse buying in Consumers of Kartasura Mitra Department Store. This study uses a quantitative method with a sample of 100 employee respondents at Consumers of Kartasura Mitra Department Store. Data were analyzed using multiple linear regression analysis using IBM SPSS Statistics. The results of the study indicate that directly store atmosphere has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, directly product completeness has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, directly sales promotion has a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store, and directly and simultaneously store atmosphere, sales promotion, and product completeness have a significant effect on impulse buying in Consumers of Kartasura Mitra Department Store

Biofertilizer is an environmentally friendly fertilizer, has a long release time so it can be absorbed by plants long enough, and has enzymatic activities such as binding nitrogen and dissolving phosphate. Phosphate solubilizing bacteria (BPF) can dissolve phosphate that was previously unavailable to become available. This research aims to further examine the potential of BPF isolates from Kalimantan as a liquid biofertilizer agent using coconut water as a medium. The research was conducted for 3 months, from June to August 2023 at the Microbiology Laboratory, Biology Department, Faculty of Mathematics and Natural Science Tanjungpura University, Pontianak. This research used a Completely Randomized Design (CRD) with 8 treatments and 3 replications using the Total Plate Count method. The results of the study showed that the highest treatment is a treatment of A4 on day 6 with an average density of 9,4x108 CFU/mL. The BPF which has the highest potential as a biofertilizer is found in treatment A4, the combination bacterial isolates of Bacillus sp1 and Bacillus sp2, supported by the high population treatment of A4 during each storage. Liquid biofertilizers have many advantages compared to solid biofertilizers, including having a higher number of microbial cells, longer shelf life, greater protection against the environment and better effectiveness in the field. This study can provide information on the density of liquid biofertilizer bacteria using environmentally friendly coconut water media for the community by using phosphate-solubilizing bacteria (Bacillus spp.) from West Kalimantan peat soil.