The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably

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 study investigates the relationship between management control systems and cooperation, which translates into the performance of intra-organizational relationships. This study aims to test a theoretical model using Partial Least Square (PLS) on survey data collected from the retail industry sector. This quantitative research uses a survey method by collecting data using random sampling techniques. The sample used in this study was taken from the respondents of managers and supervisors who have authority in purchasing or procuring goods in the store or warehouse. Next, the questionnaire is organized into two parts; the first contains demographic data, and the next is long-term work, which will be loaded into 20 questions. The results show a direct relationship between performance measurement systems and the three dimensions of cooperation (information sharing, problem-solving, and willingness to adapt to change. This study examines the influence of the performance measurement system and the socialization process on business units' performance, where cooperation plays a mediating variable. The results of this study make a significant contribution by explaining the role of this growing knowledge pool by empirically exploring how cooperation can be mobilized and enforced through SPM, performance measurement systems, and socialization processes

Social transformation brought by the Industrial Revolution 4.0 has led to the emergence of Society 5.0, where technology is integrated into all aspects of life. In education, this presents both challenges and opportunities, especially for teachers whose roles and responsibilities have become increasingly complex. This article aims to analyze the strategic role of teachers in shaping student competencies relevant to the demands of the 21st century. Using a descriptive qualitative approach and library research method, the study refers to constructivism, connectivism, and the 21st Century Skills Framework. The findings highlight that teachers must balance mastering educational technology with instilling character values in students. Their responsibilities include fostering critical thinking, communication, collaboration, creativity (4C), promoting digital literacy, and preparing students as global citizens. The study concludes that teachers are key agents of educational transformation in the Society 5.0 era, and their readiness in handling technological, pedagogical, and moral demands is vital to the future of education.

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.

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

This study aims to optimize sales profit at the MSME Batagor Bandung Tarakan by applying the Simplex method in linear programming, supported by the POM-QM for Windows software. Profit optimization plays a crucial role in strategic decision-making, particularly in determining the optimal daily production quantities to enhance operational efficiency, maximize the use of raw materials, and meet market demand effectively. The Simplex method was chosen for its ability to solve linear optimization problems involving multiple constraints and variables, providing accurate mathematical solutions to achieve maximum profit. This research utilizes daily production data as the basis for analysis, which is then processed using the Simplex method in POM-QM. The results show that implementing the Simplex method can increase daily profits from IDR 634,000 to IDR 831,408 through a more efficient production combination. The study concludes that the Simplex method, when applied via the POM-QM software, is an effective tool for daily production decision-making and can support MSMEs like Batagor Bandung Tarakan in improving their competitiveness and business sustainability.

Literacy and numeracy programs play a crucial role in improving education quality, especially at the elementary school level. This study aims to optimize literacy and numeracy programs through a structured mentoring approach at SDN Grujugan Larangan, Larangan Luar Village, Larangan Subdistrict, Pamekasan Regency. The research method used is action research with qualitative and quantitative approaches. The qualitative approach is used to understand teachers' and students' perceptions of the mentoring program, while the quantitative approach is applied to measure the improvement in students' literacy and numeracy skills after participating in the program. The results indicate that structured mentoring significantly enhances students' literacy and numeracy skills, as evidenced by the increased average scores in reading, writing, and arithmetic. Furthermore, active teacher involvement in the mentoring process contributes to the program's success. Thus, implementing a structured mentoring program can be an effective model to improve the quality of primary education in rural areas.

Educational research requires a thorough understanding of population and sample concepts as the foundation for ensuring the validity and generalizability of findings. This article explores the fundamental differences between population and sample, the implications of their selection on research outcomes, and appropriate strategies for selecting a representative sample. By reviewing commonly used sampling approaches, such as probability and non-probability techniques, this paper highlights the importance of aligning the method with the research objectives and context. A clear understanding of these concepts is crucial for researchers to produce accurate, reliable, and contextually relevant educational data.

This article discusses the implementation of negotiation strategies and lobbying techniques as participatory communication approaches in the context of community service in Parigi Village, Cikande Sub-district, Serang City. Through intensive community organizing, this activity aims to strengthen the capacity of residents in facing the challenges of cross-interest communication and collaboration, especially in terms of policy advocacy and local resource management. The service subjects consisted of local community groups who had been less involved in the decision-making process at the village level. The service process is carried out through several stages, starting from joint problem mapping, training in negotiation and lobbying techniques, to the preparation of collaborative action plans that involve active participation of residents. The findings from this activity show that interest-based negotiation and ethical lobbying can strengthen the community's bargaining position towards external actors such as the government and local stakeholders. The dynamics of the activity also resulted in initial social changes, such as the formation of an internal advocacy group, increased participation in public forums, and the emergence of collective awareness of the importance of strategic communication.