This study aims to investigate the role of SWOT analysis in the strategic decision-making process at Warcaf, Warcaf is a business operating in the culinary sector. In the context of increasingly tight business competition today, it is very important for a company to have a good strategy in order to remain competitive in the market. SWOT analysis, including the recognition of strengths, weaknesses, opportunities, and threats, serves as a fairly efficient instrument in designing strategies that are in accordance with the company's internal and external situations. The method applied in this study is a qualitative approach, where information is obtained through in-depth interviews with Warcaf management. This study shows that SWOT analysis not only plays a role in the strategic decision-making process, but also as a basis for long-term planning. It is expected that this study can provide contributions such as information and strategies in the culinary industry.

This study aims to assess the role of physical education in improving physical fitness of students at the junior high school level. Data were obtained through physical fitness tests before and after the physical education program. The results showed that there was a significant increase in students' physical fitness after participating in a structured physical education program.

This research aims to describe and analyze the implementation of the strategy for developing students' interpersonal and intrapersonal intelligence through learning moral beliefs in class XI MA Ma'arif NU Pituruh Purworejo, the main objective is to focus on 3 topics, including: 1. the concept of interpersonal and intrapersonal intelligence development strategies in learning moral beliefs, 2. strategies for the application of students' interpersonal and intrapersonal intelligence development through learning moral beliefs in class XI, 3. supporting and inhibiting factors for the implementation of the strategy. This study uses a qualitative approach with a descriptive method. Data collection techniques are carried out through interviews, observations, and documentation. The results showed that interpersonal and intrapersonal intelligence development strategies were applied through participatory learning and reflection such as group discussions, role-play, reflection journal writing, and case studies. Supporting factors for the implementation of the strategy include teacher commitment, madrasah policy support, and a positive learning environment. Meanwhile, the inhibiting factors include limited learning time, infrastructure, and emotional readiness of students. Overall, these strategies contribute to the formation of students' character and the improvement of social skills and self-reflection.

The ethics of the teaching profession are the main pillars in the implementation of Islamic education with character. The transformation of professional ethics does not only concern the scientific and professional aspects, but also the spiritual, moral, and social dimensions. This study aims to examine the role of the transformation of the ethics of the teaching profession in shaping the character of students based on Islamic values. The research method used is a literature study with a descriptive qualitative approach. The results of the study indicate that the transformation of the ethics of the teaching profession involves increasing integrity, moral responsibility, sincerity in teaching, and exemplary behavior that is sourced from Islamic teachings. The implementation of this ethics consistently can create Islamic education that is not only intellectually intelligent, but also has a strong and religious character.
 

Cooperatives have a strategic role in improving people's welfare, especially in developing countries like Indonesia. As one of the pillars of the national economy, cooperatives function as a forum for community cooperation in meeting economic needs in a fair and sustainable manner. This study aims to analyze the role of cooperatives in improving people's welfare through a library research approach. The method used in this study is a descriptive method with deductive data analysis techniques, where data is obtained from various sources such as books, journals, and laws and regulations related to cooperatives. The results of the study show that cooperatives contribute to community economic empowerment by providing more inclusive access to capital, creating jobs, and improving social welfare through education and health programs. With the principle of mutual cooperation and democratic management, cooperatives can be a solution in creating a more independent and prosperous people's economy. Therefore, consistent regulatory support and increased human resource capacity are needed so that cooperatives can function optimally in community economic development.

This study aims to analyze the effect of game-based learning on improving motor skills in early childhood. The method used is an experiment with a pretest-posttest design. The results of the study indicate that game-based learning can improve children's motor skills, such as movement coordination and body balance, as well as their social skills through interaction with peers

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.

This research aims to discover the role of offerings in the financial management of nonprofit organizations, namely the Church. This research uses descriptive qualitative methods. Data collection methods used are direct interviews and documentation at one of the nonprofit-oriented entities. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. This study's results explain that offerings play an important role in the financial management of nonprofit organizations where the object used is the Church. Offerings also have many types, but the financial statements made are still single-entry or simple bookkeeping.

The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.

Recently, many teenagers have been doing mountain climbing, one of which is Mount Lorokan. This study examines the motivation of teenagers in climbing Mount Lorokan and looking for differences in heart rate before and after climbing. This study uses a quantitative descriptive type with a purposive sampling technique and a sample size of 30 respondents. The respondents' heart rate data was taken before and after climbing and then given a questionnaire consisting of 29 questions. It is known that the results of the pretest and posttest heart rate obtained a significant figure of 0.00 <0.05, which means that there is a difference in the heart rate of teenagers. Furthermore, the results of the motivation questionnaire show that the motivation of teenagers to climb Mount Lorokan is more influenced by intrinsic factors with a percentage value of 83.44%, compared to extrinsic factors which obtained a percentage value of 66.67%. Where each indicator has a percentage value, such as the indicator of the desire to explore one's abilities with an average value of 79.33% in the high category, the indicator of enjoying the beauty of nature with an average value of 86.33% in the very high category, the indicator of the need for relaxation with an average value of 84.67% in the very high category, the indicator of social pressure with an average value of 76.67% in the high category, the indicator of social media trends with an average value of 68.33% in the high category, and the indicator of recognition from others with an average value of 55% in the sufficient category.