Mamba'ul Ulum Mojosari Islamic boarding school is one of the Islamic boarding schools that has economic independence. This Islamic boarding school has several superior products which have extraordinary potential if marketed appropriately. Apart from that, the concept of entrepreneurship in the era of digital transformation 4.0 is also very important as initial capital towards successful entrepreneurship today. The target to be achieved is how the school (in the Islamic boarding school environment) connects and internalizes the teachings of entrepreneurship and the contribution of economic development to the Islamic boarding school environment, through making products made by Mamba'ul Ulum Islamic boarding school students which will then be sold on e-commerce . This research uses a qualitative-descriptive method, the research results illustrate how the principles created as the basis for the entrepreneurial spirit of santri are useful for improving the economy in the Islamic boarding school environment with the aim of developing economic independence among the santri environment, increasing knowledge and understanding of entrepreneurial potential. There are results achieved in making products to be marketed. The use of online marketing media is simple, mentoring is provided by subject teachers to maintain stable abilities and understanding

Beberapa produk kopi yang cukup terkenal adalah Kopi Robusta dan Kopi Arabika. Memanfaatkan teknologi untuk membantu mengidentifikasi bagaimana perbedaan penampilan biji kopi menjadi salah satu isu yang perlu di uji coba, bahkan, pengidentifikasian menggunakan data citra juga dapat dilakukan dengan optimal. Proses pengidentifikasian tersebut dilakukan dengan cara memanfaatkan teknik pengolahan citra digital. Pada penelitian ini, telah digunakan Algoritma K-Nearest Neighbor (K-NN) dan Ekstraksi Fitur Gray Level Co-occurrence Matrix (GLCM) untuk melakukan proses pengklasifikasian biji kopi Robusta dan Arabika. Digunakan dataset gambar sebanyak 194 gambar biji kopi yang merupakan gabungan dari 97 data citra dari biji kopi Robusta, dan 97 data citra dari biji kopi Arabika. Dari keseluruhan dataset tersebut, digunakan sebanyak 174 data sebagai data latih, dan 20 data sisanya sebagai data uji. Akurasi tertinggi yang dihasilkan dari eksperimen ini sebesar 95% dengan ketentuan jarak piksel = 1, nilai K = 1, dan besar sudur = 45o.

This study aims to describe the increase in children's creativity through loose part materials in group B TK IT Almawaddah. The form of this research is classroom action research using descriptive methods. The research subjects were children aged 5-6 years, totaling 5 people. Data collection is done through observation and interviews. The results showed that children's creativity increased after being given action through activities using loose part materials which gave children the freedom to explore, choose suitable materials and colors, free to cut, tear, cut and roll materials according to their wishes and use the tools provided in accordance with child's needs.

This study aims to analyze and identify Elementary School Student’s need of using media in learning. The method in this study is a descriptive method with a qualitative approach and a quantitative approach. The samples of this study are teachers and students from three schools, there are: SDN Jatisari, SDN Wonolopo 1 and SDN Wonolopo 3. The results of this study are: (1) The media used in learning are audio, visual and audio visual media. (2) Using medias have not yet effect on improving student’s learning outcomes. (3) Teachers have not used multimedia in one lesson. (4) Students rarely conduct experiments. Montessory- based in media are needed to maximize the learning process and sharpen students’ 4C skills.

Penelitian ini bertujuan untuk menganalisis kebutuhan awal pengembangan bahan ajar dalam pelaksanaan pembelajaran berdiferensiasi berbasis kearifan lokal di Kabupaten Pekalongan pada mata pelajaran IPAS kelas IV Sekolah Dasar. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan instrument penelitian berupa observasi, angket, dan wawancara. Berdasarkan hasil analisis awal yang dilakukan di tiga SD Muhammadiyah gugus AR Fakhrudin guru belum melaksanakan pembelajaran berdiferensiasi karena kurangnya pemahaman guru dalam pelaksanaan pembelajaran berdiferensiasi, bahan ajar yang digunakan juga belum berbasis kearifan lokal di Kabupaten Pekalongan. Penelitian ini dapat digunakan sebagai analisis awal kebutuhan pengembangan bahan ajar yang dapat digunakan guru sebagai pedoman pelaksanaan pembelajaran berdiferensiasi yang berbasis kearifan lokal

. This research aims to analyze the role of digitalization of productive zakat distribution by Baznas Surabaya to overcome poverty in the city of Surabaya. The aim of distributing zakat funds is not only consumption assistance, but also improving the productive economic conditions of zakat recipients. To achieve this goal, in facing current developments, it is necessary to digitalize the distribution of productive zakat funds appropriately. This type of research is qualitative research using a field approach (field research), with the hope of being able to photograph the effectiveness of digitizing the management of productive zakat funds. The results of this research show that digitizing the proper distribution of zakat funds can be carried out in a creative, productive way, namely distributing zakat that cannot be directly used or spent by mustahiq. So that its utilization makes it possible to have an economic impact on mustahiq by coaching and mentoring through digital technology

Learning Strategies in Overcoming Difficulties of Elementary School Children Working About Mathematics Story Problems. The problem that often occurs in learning mathematics in elementary schools is the difficulty of working on word problems. For this reason, this study aims to find out the appropriate learning strategies to overcome these problems. The difficulty in working on math word problems is due to students' reasoning that has not been honed and learning strategies that are less effective in reaching all student characteristics. Therefore, an effective learning method is needed, one of which is by implementing a learning strategy in the form of a problem-based learning model. This learning model is an effective approach so that students are able to improve reasoning about problems in everyday life that can be solved with material, concepts, and knowledge from a field of study. In learning mathematics, this learning model can familiarize students with solving problems in everyday life with mathematical concepts and operations. With this learning strategy, the learning process can run effectively and support an active class atmosphere so that it can support student learning outcomes.

Technology and science are currently developing very rapidly, so that every business world, organization and other fields need fast, accurate and precise information. The data obtained will be distributed evenly so that it can fulfill information requests. The use of computer technology in business or office environments, both government and private, is no longer something strange. Especially in large companies, the use of it technology will help reduce workload. Astra motor weleri, a commercial company that sells honda brand motorbikes. Astra motor weleri is one of the largest dealers in kendal regency so there is quite a lot of stock at the dealer. With so many motorbikes in stock, stocking errors sometimes occur during the sales process, resulting in frequent cancellations of orders or what is usually called do delivery orders. Sellers also have difficulty marketing to consumers because consumers find it difficult to see automotive products. For example, a seller must send every photo to consumers who want to buy a car. According to the author, it is less effective. Apart from that, the car buying process from the consumer side is also too complicated because it takes a lot of time, both in cash and credit. With so many motorbikes being sold, using a manual sales system is deemed less effective.

Understanding tax accounting which is based on tax regulation (Pph 21) will influence taxpayer awareness. The purpose of this research is to provide a general overview of research related to tax accounting for taxpayers based on PPH article 21. The methodology used in this research is a literature review study using 20 articles that discuss the topic of tax accounting for taxpayer compliance. based on PPh article 21 which was carried out in the period 2015 – 2023 with empirical and academic studies. The results of this research can be concluded that understanding tax accounting in financial management is very necessary because agency financial reporting can have a good effect on the effectiveness of company financial management. Understanding accounting in preparing financial reports is very important to pay attention to. By understanding accounting in preparing reports, effective financial management reports will be created, where in preparing these reports, presenting the agency's financial reports properly and correctly will influence taxpayer compliance.
 

Village fund and budget programs are activities carried out by the central government to develop Indonesia in developing village potential by empowering the local economy to realize community independence and create sustainable, independent villages. Cupak village, Ngusikan sub-district, Jombang district is one of the villages that has the potential for a religious tourism village, part of the villages assisted by the Higher Education Matching Fund by the accounting study program at the University of 17 August 1945 Surabaya. This village has a phenomenon that shows a level of independence in the management of the budgeting process that is still lacking by the local government. This explains the need for internal audits in the process of improving regional finances so that they can be used properly by both the regional government and the community. The research team chose a qualitative approach to produce internal audit results regarding the budgeting process and fund allocation in the Cupak religious tourism village, Jombang. They will also provide advice to interested parties. Researchers hope that the government and the community of Cupak village, Jombang will be involved in the process of preparing, implementing and being accountable for village fund budgeting.