The purpose of this study is to find out the difficulties experienced by students in solving mathematical problems, especially in working on or solving problems in the two-variable linear equation system material and to find out the causes of difficulties in the two-variable linear equation system material that has been carried out by grade VIII students. This type of research is qualitative research, namely by making observations, then the researcher gives several questions given to the research subject to work on. The test instrument used in this study is in the form of 2 questions, namely about the material of the two-variable linear equation system that has been validated. The subjects in this study were 19 students in class VIII A who participated in the research process, then the researcher selected 6 students as representatives of the research subjects. The instrument of this study is a written test by giving questions, then interviews. In the results of the research that have been observed along with the results of interviews used to determine the type of difficulty students in solving problems of the two-variable linear equation system, the test results show that students experience difficulties shown by making mistakes in working on the problem. The causes of students' difficulties that often occur are usually lack of concentration when working, difficulties when faced with different forms of problems, forgetting the material that has been taught.

This study aims to systematically examine the use of Math Mechanixs software as a medium for learning mathematics to improve students' computational skills. The method used is Systematic Literature Review (SLR), with data sources obtained from various scientific databases such as Google Scholar, Garuda, DOAJ, and ResearchGate. The study was conducted by filtering articles based on inclusion and exclusion criteria, then analyzed to find patterns and effectiveness of the use of the software. The results of the review indicate that Math Mechanixs, with its 2D/3D graphic visualization features, equation editor, and scientific calculator, has great potential in helping students understand mathematical concepts more efficiently and interactively. In addition to increasing the speed and accuracy of calculations, this software also encourages the development of students' algorithmic and logical thinking skills. However, more empirical research is needed to strengthen these findings in the context of Indonesian education. This study recommends the integration of Math Mechanixs in mathematics learning with the support of teacher training and adequate supporting facilities.
 
 

This study aims to analyze students' learning difficulties in solving mathematical story problems reviewed from the learning outcomes of fourth-grade students of SDN 117858 Teluk Binjai. This study uses a qualitative approach with a descriptive method. Data were collected through tests, interviews, and documentation involving teachers and students. The results of the study indicate that the main difficulties faced by students in solving mathematical story problems are low understanding of mathematical concepts, difficulty in interpreting information from story problems, and lack of ability to convert verbal information into mathematical forms. In addition, psychological factors such as anxiety and low self-confidence also affect students' performance in solving problems. Based on learning outcomes, students with lower grades tend to have more difficulty in understanding problems and applying solving strategies. These findings indicate the need for deeper pedagogical interventions to improve students' understanding of mathematical concepts and mathematical literacy skills, as well as emotional support to reduce anxiety related to mathematics.
 
 

This article discusses the importance of a multicultural approach in guidance and counseling, in a country rich in cultural diversity. Within this context, counselors are expected to understand and appreciate the cultural differences faced by clients, including different values, norms, and perspectives. Multicultural counseling not only increases the effectiveness of the counseling process, but also creates a safe counseling environment for clients to express themselves. By understanding the client's cultural background, the counselor can minimize potential conflicts and increase confidence in the counseling relationship. This research uses a qualitative method with a literature study to explore the challenges and solutions in multicultural counseling practice. The findings of this article suggest that sensitivity to cultural diversity is essential for successful inclusive and responsive counseling.

This study aims to review the literature on the effects of using ChatGPT on postgraduate students' competencies. The method applied in this study is a literature review of 420 journals from 500 journals. References were obtained from the Emerald Journal, Elsevier and Google Scholar by utilizing the Publish or Perish application. Data processing uses the VOSviewer application. With this literature review, it was found that.In the network visualization data, it was found that the widest link in the largest Red cluster was GPT, Chat GPT, Ability, Artificial Intelligent, Student, Chat, Higher education which was related to Postgraduate-student. In the overlay visualization based on the year, it was found that the projection of the year of collection at the time of the study. It can be seen from the darkest keywords, namely ability, student, skill, which have a longer research projection. Meanwhile, the research projections included in the latest research are with the keywords conversation, generative ai, education, and research. The results of Density Visualization show that the keywords ChatGPT, Ability, Higher Education, and Skill are included in the most frequently conducted research results. Meanwhile, the keywords generative AI, research, challenge, opportunity, conversation, artificial intelligent are included in the least conducted research. This shows that there is a significant relationship between the keywords mentioned.The recommendations given include strengthening the policies implemented in each university in each country for the use of AI as a medium for information and data processing. In addition, training on plagiarism in the preparation of various research journals and final assignments for postgraduate students needs to be intensified. The results of this study are expected to provide insight and breadth to related agencies that these opportunities can be further developed in Indonesia.
 

This study aims to analyze students’ difficulties in understanding the concept of Stokes’ Theorem in the Vector Calculus course. The method used is a descriptive qualitative approach with data collected through semi-structured interviews with mathematics education students who have studied the topic. The results show that students struggle to comprehend the relationship between line integrals and surface integrals, as well as to connect the concept of curl with vector direction in three-dimensional space. Limited understanding of prerequisite material and the lack of visual media further exacerbate these difficulties. Students reported that learning methods based on visualization and group discussion were helpful. This study recommends the use of contextual learning strategies and interactive media to improve students’ understanding of abstract concepts in Stokes’ Theorem.

This study discusses the Analysis of the effectiveness of the use of a letter archiving system in improving work efficiency in the Mal Uinsu office. The purpose of this study was to determine the use of a letter archiving system in improving work efficiency in the Ma laboratory Uinsu office and what obstacles were faced. The results of the study indicate that the implementation of the archiving system in supporting work efficiency at the UINSU Laboratory Madrasah Aliyah includes storage, organization, borrowing, rediscovery, maintenance and destruction. The implementation of this archiving has been running quite well according to existing provisions. However, there are still some things that do not support work efficiency that must be fixed in order to facilitate the implementation of letter archiving in improving work efficiency at the UINSU Laboratory Madrasah Aliyah office.

The curriculum for education and training is a plan, objectives, content, and learning approach that is structured to direct the education process in order to achieve certain abilities in students or training participants. In a formal education environment, the curriculum serves as the main guide for institutions and educators in setting learning targets, compiling teaching materials, choosing teaching techniques, and assessing educational outcomes. On the other hand, in training programs, the curriculum focuses more on achieving specific skills needed in the work environment, with materials and strategies adapted to the needs and character of the participants. The main elements of the curriculum include objectives, content, methods, and evaluation, all of which must reinforce each other to ensure the achievement of the desired results, both in cognitive, affective, and psychomotor aspects. The process of developing an education and training curriculum requires needs analysis,es goal setting, content development, selection of learning experiences, and preparation of appropriate evaluation instruments. Therefore, the curriculum in education and training not only functions as a tool for planning and organizing learning, but also as a driver of change and improvement in the quality of human resources that are responsive e, and needs in the world of work.

Minimnya atensi wajib pajak terhadap sosialisasi telah dicoba oleh fiskus pajak menimbulkan kecenderungan wajib pajak buat tidak patuh dalam penuhi kewajiban perpajakannya. Diperlukan banyak profesi konsultan pajak karena masih minimnya konsultan pajak dalam menangani banyaknya wajib pajak dalam melaporkan kewajibannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan, norma subjektif, dan penghargaan finansial terhadap minat berkarir mahasiswa menjadi konsultan pajak dengan self efficacy sebagai variabel moderasi. Metode dalam penelitian ini adalah kuantitatif. Sampel dipilih secara purposive sampling dengan jumlah responden sebanyak 127 orang yang memenuhi kriteria tertentu. Responden yang menjadi subjek penelitian adalah mahasiswa Universitas Hayam Wuruk Perbanas Surabaya, UPN Veteran Jawa Timur, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya. Analisis data dilakukan dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan, norma subjektif, dan penghargaan finansial berpengaruh signifikan terhadap minat karir mahasiswa menjadi konsultan pajak. Self efficacy memperkuat pengetahuan perpajakan, Self efficacy memperlemah norma subjektif, self efficacy tidak memoderasi penghargaan finansial pada minat karir mahasiswa menjadi konsultan pajak.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data.
Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi