This study aims to determine the correlation between the teacher's role and children's social behavior at TK Dewi Sartika Kindergarten, Sipatana District, Gorontalo City. The researcher employed a qualitative research method to explore this relationship. The subjects consisted of one teacher and 13 students from the same class. Data were collected through observation, interviews, and documentation. The data analysis techniques include data reduction, data presentation, and conclusion. The results describe that the correlation between the teacher's role and the social behavior of young children encompasses six aspects: 1) The teacher as an educator, for example, teaches children how to make friends, share, and collaborate through group games or class activities. 2) The teacher as a manager, for example, establishing clear classroom rules, such as taking turns speaking during discussions or respecting others' feelings. 3) The teacher, as a supervisor, guides children to resolve conflicts peacefully and teaches them how to negotiate or empathize with their peers' emotions. 4) The teacher is an innovator, for example, introducing role-play activities where children pretend to be in different professions or social situations, allowing them to practice social interactions fun and innovatively. 5) The teacher is a communicator, for example, helping children express their emotions healthily when they feel angry or sad and teaching them how to communicate with their peers. 6) The teacher is a motivator, for example, by praising and rewarding children who display positive social behavior, such as collaborating in teams, helping friends in need, or constructively resolving conflicts. This helps children feel more motivated to continue improving their social skills.

Penelitian ini bertujuan untuk mengidentifikasi jenis tanaman budidaya yang disukai oleh kelompok Macaca hecki di Perkebunan Masyarakat Taluditi, Pohuwato Gorontalo. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan observasi langsung terhadap perilaku makan primata. Hasil penelitian menunjukkan bahwa terdapat delapan jenis tanaman budidaya yang dikonsumsi oleh Macaca hecki, jenis tanaman budidaya paling dominan dikonsumsi adalah jagung (Zea mays) dan kakao (Theobroma cacao). Interaksi antara primata dan praktik pertanian masyarakat berpotensi menimbulkan konflik, sehingga pemahaman mengenai preferensi makanan primata sangat penting untuk mengembangkan strategi budidaya yang berkelanjutan. Penelitian ini memberikan wawasan bagi petani dalam memilih tanaman yang tidak hanya bernilai ekonomis, tetapi juga ramah lingkungan dan berkontribusi pada pelestarian keanekaragaman hayati.
Kata kunci: Macaca hecki, tanaman budidaya, pertanian berkelanjutan, konflik manusia-satwa liar.

The development of information technology in the field of education is not always in line with the use of technology by educators in the learning process. The main objective of this community service is to improve elementary school teachers' understanding of the use of artificial intelligence in the learning process. The types of artificial intelligence used are Diffit AI and Quizziz. This community service was carried out at MI Ma'arif Nurul Haromain located in Tuksono Village, Kulon Progo. The participants in this activity were 17 teachers. The results of the activity show that the use of Difft AI and Quizizz in learning in elementary schools has great potential to improve the quality of education. Teachers can be more productive and efficient in creating questions and worksheets, while students are more enthusiastic and motivated to learn. In addition, the use of these tools shortens the time for teachers to prepare learning administration, so that teachers have more time to interact with students in class. Continuous collaboration and training are needed so that this technology can be optimized to support more innovative and inclusive education.  

Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit.
Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan.
Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan.
Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang

This research aims to analyze the effect of using time board media in increasing students' conceptual understanding of time material in class 1 of SD Negeri 104202 Bandar Setia. The background to this research stems from students' low understanding of the concept of time due to learning methods that are still abstract. The research method used is Classroom Action Research (PTK) with the Kemmis and McTaggart model which consists of two cycles. Each cycle includes planning, implementation, observation, and reflection. The research results show that the use of time board media can significantly increase students' understanding of the concept of time. In pre-action, only 24.1% of students achieved good understanding, whereas after implementing time board media in the second cycle, this percentage increased to 72.4%. This increase shows that the time board media is effective in helping students understand the concept of time concretely. Thus, the use of time board media is recommended as an innovative learning strategy in increasing understanding of mathematical concepts in early grade students.

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

Writing fiction stories is one of the important language skills in learning Indonesian. However, students' interest in writing fiction stories is still low, especially in Class V of SD S Alwashliyah 31 Medan Labuhan. One of the main causes is the lack of learning methods that attract and motivate students. Therefore, this research aims to increase interest and skills in writing fiction stories using image media. The research method used is descriptive analytical, namely a study that aims to collect data, describe, process, analyze, conclude and interpret data in order to obtain a systematic picture. The subjects of this research were 30 class V-A students in semester 1 of the 2024-2025 academic year. The data collection instruments used include competency tests and observation sheets. Competency tests are used to measure student learning outcomes after learning takes place using image media, while observation sheets are used to assess the implementation of class actions, class conditions, and student activity in the learning process. The research results show that image media can increase creativity, motivation, and help students compose more structured stories. This research is expected to provide insight for teachers in implementing more effective learning methods to improve students' writing skills.

Penelitian ini bertujuan untuk mendeskripsikan aktivitas belajar dan meningkatkan hasil belajar Ilmu Pengetahuan Alam dan Sosial (IPAS) pada siswa kelas V dengan menggunakan model Problem Based Learning (PBL) berbasis audiovisual. Metode yang digunakan dalam penelitian ini adalah penelitian tindakan kelas (PTK) dengan subjek penelitian sebanyak 26 siswa. Teknik pengumpulan data dilakukan melalui observasi dan tes, sementara analisis data didasarkan pada hasil siklus selama proses pembelajaran. Hasil penelitian menunjukkan bahwa penggunaan model PBL berbasis audiovisual secara signifikan meningkatkan aktivitas belajar siswa. Aktivitas belajar siswa pada siklus I memiliki rata-rata 2,7 (kategori cukup baik), dan meningkat menjadi 3,8 (kategori baik) pada siklus II. Aktivitas guru juga menunjukkan peningkatan dari rata-rata 2,5 (kategori cukup) pada siklus I menjadi 3,7 (kategori baik) pada siklus II. Selain itu, hasil belajar IPAS siswa juga mengalami peningkatan yang signifikan. Pada pra tindakan, ketuntasan klasikal siswa hanya mencapai 51% dengan nilai rata-rata 66. Pada siklus I, ketuntasan klasikal meningkat menjadi 65% dengan nilai rata-rata 75, dan pada siklus II mencapai 95% dengan nilai rata-rata 90. Penelitian ini menyimpulkan bahwa model PBL berbasis audiovisual efektif dalam meningkatkan aktivitas belajar dan hasil belajar IPAS pada siswa kelas V.

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region