The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
 
 
 

Contextual approach is a learning approach that correlates material with real life. There are many ways that are applied in contextual learning, one of them with learning activities outside or tourism works. This study aims to integrate the activities of pilgrimage to the grave of Gus Dur in learning mathematics can help students in grade 5 elementary school understand the concept of scale and distance more effectively. This case study is expected to provide insight into the benefits of combining local wisdom in the mathematics curriculum, as well as enriching teaching methods in elementary schools. This research is a qualitative study through a survey approach and literature study. The sample in this study was 30 students at the 5th grade level at SD Negeri 6 Kedungwuni Pekalongan Regency. Data collection techniques used by researchers are, using interviews with students and teachers. The results showed that tourism work activities can increase students' understanding and enthusiasm in understanding mathematical concepts.
 

Early childhood development is something that will disrupt a child's life, which arises from a mismatch in their development. The research objective of this research is to understand the problems faced by young children, minimize the emergence and impact of these problems, and be able to provide appropriate assistance efforts. Therefore, it is important to know about early childhood development because at this time, children are in a golden age that only comes once and cannot be repeated. As educators and parents, it is mandatory to see children's growth and development from an early age, and what a loss it is for parents who don't care about their children's development. A child's problem is something that is disturbing. Language development disorders are the inability or limitations in using linguistic symbols to communicate verbally or delays in a child's ability to develop speech and language according to their age group, gender, customs and intelligence. Therefore, if speech and language disorders are not treated appropriately, there will be problems with reading ability, verbal ability, behavior, psychosocial adjustment and poor academic ability. Parents/teachers need to understand this problematic behavior because "problem children" are usually seen in the classroom and they even display problematic behavior in all interactions with their environment. Children's lives, which arise due to disharmony in their development.

Currently, technology is experiencing rapid development, especially in the field of artificial intelligence (AI). One of the famous AIs is Microsoft Copilot. This artificial intelligence can be used to implement Pancasila values in learning. This research uses a qualitative research method of the literature study type. The results of the study show that there are opportunities and challenges in using Microsoft Copilot in the implementation of Pancasila values during the learning process in the digital era.

This reseacrh is intended to test the application of the gamification-based cooperative learning model and its influence on the mathematics learning outcomes of grade 4 students at SDN 1 Kayuambon. The cooperative model is a learning process that emphasizes cooperation and interaction so that students play an active role during the learning process. This cooperative learning model can be combined with a gamification-based learning model so that students can experience the learning process in a fun way. This research uses quantitative methods by comparing pretest and posttest data on the application of conventional models and gamification-based cooperative models. The research suggest an increase in learning outcomes in the pretest and posttest when the gamification-based cooperative model was applied by 8.14.

This research analyzes the impact of the multinational company Samsung Electronics Co., Ltd.  Against national income in Indonesia.  Using secondary research methods, data from various sources, including the Central Statistics Agency, Samsung’s financial reports, market studies,and previous academic research, was analyzed to understand Samsung’s contribution to the Indonesian economy.  The analysis results show that Samsung’s presence has made a significant contribution to Indonesia’s economic growth through foreign direct investment, jobcreation, increased exports and tax contributions.  Apart from that, positive impacts are also felt through the development of supporting industries, increasing human resource capacity, and support for the MSME sector.  However, it is also necessary to pay attention to negative impacts such as unhealthy competition and the potential for market domination.  Therefore, appropriate regulatory and supervisory measures are  needed to maximize the positive impact and minimize the negative impact of Samsung’s presence.  Overall, Samsung’s role in driving the  Indonesian economy to wards more advanced and sustainable grow this very significant.  Collaboration between companies, government and society needs to be improved to ensure the benefits are felt fairly and sustainably.

This research aims to determine the effect of using Scrapbook media on the speaking skills learning outcomes of Class IV UPT SDN Tabang No. Students. 24 Selayar Islands. This research is experimental research, namely the Pre-Experimental Design type. The population and sample in this study were all class IV students at UPT SDN Tabang No. 24 Selayar Islands, totaling 20 people. This research was carried out at UPT SDN Tabang No. 24 Selayar Islands. Based on the results of student activity before using Scrapbook media during the pretest, it shows that student activity is still not active, where the average score of student activity in learning is 5.68% and after applying Scrapbook media during the posttest shows a significant change in student activity, where the score The average student activity in learning is 95%. The results of data analysis, student learning outcomes after applying Scrapbook media to students' speaking skills showed that the average score of students experienced a significant change, namely 94.3 higher with a score range of 41 compared to the pretest or before the treatment was implemented, namely 47.16 with a score range 69. Based on the test results, it can be concluded that the use of Scrapbook media influences the speaking skills learning outcomes of class IV UPT SDN Tabang No. students. 24 Selayar Islands.

Cocoa is a plantation crop that has a high contribution to the Indonesian economy through export activities. The large number of people interested in processed cocoa products means that demand for cocoa is increasing every year. The aim of the research carried out was to measure and see the level of comparative competitiveness of Indonesian cocoa in the main importing country, namely Malaysia. This research was conducted from March 2024 to April 2024. This research uses secondary data in the form of panel data for the period 2013-2022. The method used is Revealed Comparative Advantage (RCA) to measure and determine the level of competitiveness of Indonesian cocoa's comparative advantage. The research results show that Indonesian cocoa in the Malaysian market has strong competitiveness with an average RCA value of 2.61197. This also shows that Indonesian cocoa can compete in the global market by continuing to develop both technology and information.

Abstract
Philosophy seeks to make sense of the world by interpreting it from a very broad perspective, encompassing everything the human mind is capable of. It is different from studying law, which has a narrow scope because it only focuses on standards and regulations. The goal of philosophy is something that can be achieved by human reason. This research was conducted using the normative juridical method, namely by examining literature materials related to the influence of the school of legal philosophy in the development of legal science. This research is conducted by examining secondary legal materials in the form of journals and scientific articles related to the schools of legal philosophy and how they influence the development of legal science and the role of law in society. There are several schools that develop and influence the formation of law including: Natural Law (Justice), Positivism (Certainty), Utilitarianism (Benefit). The role of law in carrying out this concept is very important, because law is the main tool for regulating and enforcing the principles of social justice in modern society. In the development of legal awareness, the next factor affecting legal awareness is about public obedience to the law. Thus, all the interests of society will be protected and people's lives will become more peaceful. The development of legal science can be facilitated by the schools of positivism, natural law, and utilitarianism, each of which has its own characteristics. Because human behavior is unpredictable, there must be protection of individual rights and guarantees of life in society are needed to create security and safety of justice. What influences the development of legal awareness is the community's obedience to the law, and all community interests will be carried out.

The current fish harvesting system is still not optimal and requires a lot of human power . In every fish farming place, we can see that the fish netting system still uses manual nets, lots of people, and takes a long time. This affects the turnover / income and profit from the fish empowerment business. Therefore, to increase time efficiency, human energy, turnover and profit, this tool is a solution for every fish empowerment location. Because this tool is designed with an automatic system with a continuous servo motor, HC-SR04 distance sensor, push button, with an Arduino Mega base. button as the input command, the empowerer only needs to input the button (push button) to start harvesting cultivated fish, so that this work becomes more efficient in time, human energy, and influences the increase in turnover and business profits.