Social Enterprises (SE) are responsible for social and environmental issues. As a hybrid organization that combines the business and volunteer sectors, SE becomes an important tool in analyzing organizational settings and developing plans to achieve social goals. In this article it is emphasized that understanding business models is very important. The social business model (SEMC) and Business Model Canvas (BMC) are useful tools to help SEs create strategies that are responsive to the challenges they face. BMC uses a multidimensional approach to mission values ??and objectives, as well as a deep understanding of stakeholders, to become a powerful tool for driving progress and generating sustainable positive impact. Over time, social entrepreneurs will have to incorporate new principles into their practices. Our results also show that these sustainable and gradual techniques not only change value, but also influence the development of companies and the surrounding society. Therefore, this technique not only helps maintain the existing structure, but also helps make necessary changes. Finally, our research advances our understanding of social entrepreneurship and provides social enterprises seeking greater social change with practical insight.

Permasalah mengenai pembebanan nilai penyusutan dan penyajian aset tetap di laporan keuangan hingga saat ini masih banyak terjadi. Pembebanan biaya penyusutan yang terlalu tinggi berdampak pada menurunnya laba perusahaan, namun sebaliknya pembebanan biaya penyusutan yang terlalu rendah berakibat pada naiknya laba perusahaan. Penelitian ini bertujuan untuk membantu dalam merancang sistem penyusutan asset tetap BUMDes. Penelitian dilakukan dengan analisis permasalahan yang dihadapi mengenai kebutuhan sebuah sistem penyusutan, sebagai Upaya pengelolaan asset tetap. Selanjutnya peneliti melakukan perancangan sistem perhitungan penyusutan asset tetap dan implemantasi dalam pengelolaan asset tetap. Hasil penelitian menunjukkan rancangan sistem penyusutan ini sangat membantu memberikan kemudahan bagi BUMDes. Nilai penyusutan setiap periode akan dihitung secara otomatis oleh sistem. Aset tetap di neraca juga dapat disajikan sebesar nilai bukunya sesuai dengan standar akuntansi penyajian asset tetap.

3D printing technology has revolutionized various sectors, including healthcare. This paper explores the role of 3D printing in the production of customized medical devices for pediatric patients. From prosthetics to surgical models, the study highlights how 3D printing can address specific needs in pediatric care, improving treatment outcomes and reducing costs. The paper also discusses future advancements and the potential for mass adoption in medical practices.

National resilience is one of the concepts of Indonesian statehood. The resilience of a nation is basically needed to guarantee and strengthen the capability of the nation concerned both in order to maintain its unity, face future threats and seek resources to meet life's needs. The research objective is to determine the urgency and challenges of national resilience and national defense for the Indonesian nation. Research results will be obtained using the Literature review research method, namely a method of collecting library data and information by exploring knowledge or knowledge from sources such as books, journals, written works, lecture notes and several other sources that are related to the research object. The research results show that resilience comes from the word "hold" which means steadfast, strong, able to control oneself, persistent, and never giving up. Resilience means being able, resistant and strong to face all forms of existing challenges and threats in order to ensure survival. Furthermore, according to Law no. 3 of 2002 concerning National Defense, citizens can physically participate in defending the country by becoming members of the Indonesian National Army and Basic Military Training. If the country's economic and financial conditions permit, the possibility of military service can also be considered. Defending the Country Non-Physically, namely: Participating in citizenship education through both formal and non-formal channels. Implementing a democratic life by respecting differences of opinion and not imposing one's will in solving common problems. Sincere devotion to the surrounding environment by planting, maintaining and preserving. Real work for humanity to advance the nation and state. Play an active role in overcoming threats, especially non-military threats, for example volunteering for flood disasters. Participating in spiritual mental activities among the community in order to ward off foreign cultural influences that are not in accordance with the norms of Indonesian life. Pay taxes and levies which function as a source of state financing to carry out development.

This research was conducted in class IV of SD N Jleper 2 Mijen Demak and involved 19 students. This study aims to improve social studies learning outcomes and teachers' ability to teach social studies content by applying the cultural values of Grebeg Besar of Demak Regency through interactive PowerPoint media used by the Discovery learning model. In this study, students' social studies learning outcomes and teachers' teaching skills are the dependent variables. Grebeg Besar cultural values, interactive PowerPoint media, and discovery learning model are independent variables. Observation, interview, test, and documentation are the data collection methods. Quantitative and qualitative data analysis were used. The results of the teacher teaching skills research also increased, at 64% (sufficient) and 82% (good) in cycle I, and 57% (less) in cycle II. Thus, learning outcomes and teacher teaching skills in social studies content can be improved by applying the cultural values of Grebeg Besar of Demak Regency with the help of interactive PowerPoint media and Discovery Learning learning model.

KKN (Real Work Lecture) is a community service activity program carried out by students with a cross-scientific and sectoral approach at certain times and regions in Indonesia. Suli is one of the states in Salahutu District, Central Maluku Regency, Maluku Province. KKN students who have been placed in this location must mingle, adapt to the community and are required to create work programs obtained from observations in the community. The results of observations obtained in Suli are problems that must be turned into work programs to be carried out as KKN students. The work program which is the flagship program is Socialization of Financial Partners and Cooperatives (Empowerment of High School Children in Financial Education and Introduction to Cooperatives). Writing articles using the Socialization and TPA (Primary Knowledge Test) methods

Household waste is one of the major environmental pollution issues that is increasing along with population growth and urbanization. This article aims to analyze the impact of household waste on environmental pollution, including air, soil, and water pollution. Furthermore, this article explores various solutions that can be applied to reduce these negative impacts. The research methodology includes a literature review and case studies in major cities in Indonesia. The findings indicate significant contributions of household waste to environmental degradation, emphasizing the need for integrated waste management, public awareness, and stringent regulations to mitigate these effect.
 
 

The aim of this research is to determine the effect of using comic media on students' reading interest at SD 1 Menawan. This research uses quantitative methods with the research method being Quasi Experiment (quasi experiment). Data collection techniques used in this research include interview guides, comics and questionnaires. The respondents in this study were all students in grades IV and V as the control and experimental classes at SD 1 Menawan. Data analysis techniques were processed and analyzed using SPSS 20 data processing software. The research data obtained was carried out by normality test, hypothesis test, and t-test. The sig value was obtained from the results of the t-test of the two variables of the experimental class and the control class of 0.000 < 0.05, it can be concluded that Ho was rejected, which means that the use of comic media as a teaching material has an effect on the increase in students' interest in reading at SD 1 Menawan.

PT Pakuwon Jati, Tbk, sebuah perusahaan properti yang terdaftar di Indonesia. Pengendalian internal yang efektif sangat penting untuk melindungi aset, memastikan pelaporan keuangan yang andal, dan mematuhi hukum dan peraturan. Penelitian ini mengevaluasi komponen-komponen sistem pengendalian internal Pakuwon Jati berdasarkan kerangka kerja, termasuk lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Data dikumpulkan melalui laporan keuangan tahunan Pakuwon Jati, tbk. Temuan menunjukkan bahwa Pakuwon Jati telah menerapkan sistem pengendalian internal yang memadai dan selaras dengan prinsip-prinsip yang berlaku, mengedepankan transparansi dan meningkatkan kepercayaan pemangku kepentingan terhadap laporan keuangan. Namun, perusahaan perlu memiliki prosedur yang memadai untuk memantau dan mengevaluasi kinerja pengendalian internal secara berkala. Wawasan dari penelitian ini berkontribusi pada pemahaman praktik pengendalian internal di sektor properti Indonesia dan dampaknya terhadap transparansi pelaporan keuangan.

Studi ini mengkaji kinerja keuangan PT Unilever Indonesia Tbk dengan tujuan untuk mengetahui tren pada PT Unilever Indonesia Tbk. Metode yang digunakan adalah kuantitatif dengan mengumpulkan dan memeriksa data numerik terkait dengan rasio likuiditas pada tahun 2021 dan 2022 dengan fokus pada likuiditas perusahaan. Analisis dilakukan melalui rasio likuiditas, yaitu rasio lancar dan rasio cepat. Hasilnya menunjukkan adanya tren penurunan likuiditas dari tahun 2021 ke tahun 2022. Rasio lancar turun dari 61,407% menjadi 60,823%, sementara rasio cepat turun dari 41,689% menjadi 39,724%. Penurunan ini mengindikasikan potensi beban yang lebih berat dalam membayar kewajiban jangka pendek. Evaluasi kinerja keuangan menjadi penting untuk memahami tantangan yang dihadapi perusahaan dan mengambil langkah-langkah yang tepat untuk meningkatkan kondisi keuangan.Bagian Atas FormulirTujuan dari menganalisis rasio likuiditas terhadap kinerja keuangan PT Unilever pada tahun 2021- 2022 yaitu mengidentifikasi tren likuiditas, menilai kesehatan keuangan, mengidentifikasi potensi keuangan, merumuskan langkah langkah perbaikan, dan mendukung pengambilan keputusan.