The purpose of the study was to determine whether the implementation of public sector accounting based on the conceptual framework affects the quality of government financial reports. This research uses a qualitative descriptive method, which involves identification, evaluation, and interpretation of previous research results. The results showed that the conceptual framework is not only a reference in the preparation of accounting standards, but also directs the implementation of accounting standards that support the improvement of the quality of financial statements despite several obstacles such as human resource competencies and infrastructure..

This study aims to identify the numeracy ability of grade I students of Madrasah Ibtidaiyah Based on Cognitive Level. The research method used is quantitative with a descriptive approach. The population used by all students of MIN 4 Medan. Sampling from the population used the Issac Michael technique which obtained a result of 249 from the entire population. Furthermore, samples were taken using cluster sampling which was specifically for classes I, A and I B, a total of 56. The test instrument is in the form of an objective description of the "filling" and the results are in the form of scores. The data analysis in this study is a descriptive quantitative data analysis. The results showed the numeracy ability of students in class I MIN 4 Medan, namely: 1) the level of remembering for the "high" category was 37 students or 75.51%; for the "medium" category: there are 4 students or 8.16%; and the "low" category there are 8 students or 16.32%. 2) the level of understanding for the "high" category was 28 students or 57.41%; the "medium" category has 16 students or 32.65%; and the "low" category there are 5 students or 10.20%. 3) the application rate for the "high" category was 18 students or 36.73%; the "medium" category has 29 students or 59.18%; and the "low" category has 2 students or 4.08%. The implication in this study is to increase the practice of contextual questions and carry out game-based learning.

Traditional medicine has been trusted for generations as an effective remedy for various health conditions and is widely recognized for its safety when compared to synthetic pharmaceuticals. One of the main reasons individuals choose herbal medicines is their relative affordability and the perception that they are free from harmful chemical additives. However, recent public warnings issued between 2020 and 2025 have revealed the presence of hazardous medicinal chemicals (Bahan Kimia Obat/BKO) such as sildenafil citrate and caffeine in some stamina-enhancing herbal products. This study aims to develop and validate an analytical method using Thin Layer Chromatography (TLC) coupled with densitometry for the detection of sildenafil citrate and caffeine in herbal medicines. The method was chosen due to its simplicity, low operational cost, and ability to effectively separate these two compounds. A category II validation was performed to determine the presence of impurities, with a focus on parameters including selectivity and the Limit of Detection (LOD). The mobile phase employed was a combination of chloroform and ethanol (9.5:0.5 v/v), and detection was carried out at 254 nm using a densitometer. The TLC results showed that sildenafil citrate and caffeine had Rf values of 0.32 and 0.52, respectively, with a resolution (Rs) of 2, indicating a good separation. The LOD for sildenafil citrate was 8.5418 ?l/ml (0.0854 mg per 600 mg sample), while the LOD for caffeine was 4.7987 ?l/ml (0.0959 mg per 600 mg sample). These findings highlight the importance of routine quality control testing to ensure the safety and authenticity of herbal medicines in the market.

Menjamurnya pinjaman online berbasis masyarakat telah mendorong inisiatif PkM, namun pemahaman anggota masyarakat terhadap pinjaman tersebut masih tertinggal.  Karena itu, banyak individu, bahkan anggota PKK, terikat dengan pinjaman online mereka.  Mengedukasi para ibu PKK tentang pro dan kontra fintech menjadi tujuan lain dari program ini.  Pendekatan individu terhadap pengelolaan uang hanyalah salah satu bidang yang telah dipengaruhi oleh menjamurnya internet dan bentuk teknologi informasi lainnya.  Sebuah alternatif dari prosedur yang memakan waktu dan rumit yang sering dikaitkan dengan mengajukan pinjaman di bank tradisional, aplikasi pinjaman online baru-baru ini muncul.  Banyak yang tertarik pada layanan ini, terutama mereka yang sangat membutuhkan keuangan, karena persetujuannya yang cepat, akses yang mudah, dan tidak adanya kriteria.  Dengan terlibat dalam kegiatan sosial, para ibu PKK dapat belajar tentang pinjaman internet dan cara menggunakan aplikasi ponsel cerdas dengan aman, sehingga mengurangi kemungkinan mereka mengalami masalah.

An effective strategy to improve the drainage system on Cimedang Street by integrating local expertise and resources can reduce the negative impacts of rainwater accumulation. A collaborative approach from local government, universities, and communities is actively involved in building effective drainage solutions in Bendo Village. The targeted community service activity is supervising the rehabilitation of the Cimedang Street drainage channel. The supervision results illustrate that the implementation of the Cimedang Street Drainage Channel Rehabilitation is ahead of schedule, which is completed in the seventh week with a cumulative realization of 100% of the cumulative planned weight of 42.33%. Testing of materials such as concrete and aggregates shows results that meet technical specifications and test results with concrete compressive strength of 3 samples with a compressive force of 495.9-530.4 KN with a cylinder compressive strength of 28.06-30.01 MPa. This activity results in an adequate acceleration of time realization of 57.67% and concrete compressive strength test results of20 MPa.ABSTRAKStrategi yang efektif dalam peningkatan sistem saluran air di jalan Cimedang melalui penggabungan keahlian dan sumber daya lokal dapat mengurangi dampak buruk dari akumulasi air hujan. Pendekatan kolaboratif dari pemerintah daerah, perguruan tinggi dan masyarakat yang secara aktif terlibat untuk membangun solusi saluran air yang efektif di kelurahan Bendo. Kegiatan pelayanan masyarakat yang ditargetkan adalah pengawasan rehabilitasi saluran air jalan Cimedang. Hasil pengawasan menggambarkan pelaksanaan Rehabilitasi Saluran Air Jl. Cimedang lebih cepat dari jadwal yaitu selesai pada minggu ke 7 dengan kumulatif relisasi bobot 100% dari Komulatif bobot rencana sebesar 42,33%. Pengujian material seperti beton dan agregat menunjukkan hasil yang memenuhi spesifikasi teknis dan hasil uji dengan kekuatan tekan beton 3 sampel dengan gaya tekan 495,9-530,4 KN dengan kuat tekan silinder 28,06-30,01 Mpa. Kegiatan ini menghasilkan efektifitas percepatan realisasi waktu sebesar 57,67% dan hasil uji kuat tekan beton yang 20 Mpa.

Train transportation is one of the most popular forms of transportation among Indonesians. One of the advantages of train transportation is that affordable prices and relatively faster travel times are one of the factors that make this transportation so popular with the public. As one of the public transportation companies that is quite popular with the public, PT Kereta Api Indonesia always strives to provide the best service to meet the needs of its users. Therefore, PT Kereta Api Indonesia provides website services that can be accessed by users. The WEBQEM method is one method to determine the quality of a website from the assessment of its users. The WEBQEM method includes an assessment of the characteristics of Usability, Functionality, Reliability, and Efficiency. The results of the study obtained the results of several factors that according to website users need to be improved such as users disagree if users who only occasionally use the PT K.A.I website will like to use the PT K.A.I website.

This study aims to improve students' learning outcomes in the subject of Civic Education (PKn), particularly on the topic of Human Rights (HAM), which has often posed challenges at the elementary school level due to students’ low comprehension. The Contextual Teaching and Learning (CTL) model was implemented to connect learning materials with students’ real-life experiences. This research employed a Classroom Action Research (CAR) method using the Kemmis and McTaggart model, which includes four stages: planning, action, observation, and reflection, conducted over two cycles. Data were collected through observation, learning outcome tests, and documentation. The data were analyzed using descriptive quantitative analysis to evaluate the improvement in learning outcomes based on the number of students meeting the Minimum Mastery Criteria (KKM). The results showed a significant increase, with 12 out of 17 students (70.59%) achieving the KKM in the first cycle, and 16 students (94.12%) in the second cycle. These findings indicate that the CTL model effectively enhances students’ learning outcomes by helping them relate the concept of human rights to their daily lives. CTL can serve as an innovative alternative teaching strategy for Civic Education at the elementary level. The researcher recommends the continuous application of the CTL model and further development of varied contextual learning materials to achieve more optimal outcomes.

This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training. 

This study aims to describe the process of transmitting local wisdom through the learning of the Topeng Bapang Dance at SDN Merjosari I Kota Malang, considering the importance of preserving traditional culture amid globalization that threatens the continuity of local values. This research employs a qualitative case study method with data collected through observation, in-depth interviews, and documentation related to extracurricular dance activities at the school. Data analysis uses a qualitative approach with interactive techniques including data reduction, data display, and conclusion drawing. The findings indicate that the transmission of the Topeng Bapang Dance is conducted systematically through participatory learning methods involving students actively in rehearsals and performances, thereby enhancing their understanding of cultural values and fostering love and pride for local heritage. However, challenges exist, such as limited facilities and initially low interest among some students who are more inclined toward modern popular culture. To address these issues, the school collaborates with art communities and parents to support activities through the provision of infrastructure and strengthening cultural appreciation. In conclusion, the preservation of local wisdom through traditional arts education in elementary schools is effective when supported by collaboration among various parties and facility improvements.

This research aims to improve the narrative writing ability and idea expression of third-grade students at MI Miftakhul Amal Bluluk through the application of interactive storytelling, with an emphasis on addressing vocabulary limitations, text structure, and low student motivation. Methods: The study employed Classroom Action Research (CAR) in two cycles with procedures of planning, action, observation, and reflection. Data were collected through narrative writing tests, direct observations, and documentation of students’ work. Analysis data: The data were analyzed descriptively and quantitatively by comparing the mean scores and mastery percentages before and after the action. Result and discussions: The initial average student score was 68.08 with a mastery level of 30%. After the intervention in Cycle I, the score increased to 78.12 with 61.54% mastery, and in Cycle II it reached 81.27 with 88.46% mastery. This improvement was triggered by more varied storytelling techniques, intensive guidance, and written feedback on students’ writing tests. The findings indicate that interactive storytelling improved narrative structure, story flow, and students’ ability to express ideas in writing. Conclusion: Interactive storytelling is an effective instructional approach to developing narrative writing skills in elementary students. Teachers are advised to continuously develop creative storytelling variations and conduct ongoing reflection to create a more immersive, enjoyable, and meaningful writing environment.