Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, contributing 61.07% to Gross Domestic Product (GDP) and absorbing 97% of the workforce. However, this sector still faces various challenges, both from internal factors such as limited capital, human resources, and access to technology, as well as external factors such as a less conducive business climate, inadequate infrastructure, and technological development. This study uses a qualitative method with a literature study approach to analyze the problems faced by MSMEs and find strategic solutions. The results of the study show that government support, optimization of access to financing, and utilization of digital technology are needed to increase the competitiveness of MSMEs so that they can continue to grow and make a greater contribution to national economic growth.

The advancement of digital technology media has had a significant impact on various aspects of life, including in the economic cycle of the community and the preservation of local culture. One of them is in the utilization of digital technology in the economic sector which is growing rapidly and becoming an effective strategy in increasing village productivity. This study aims to analyze the results of the implementation of the Jangrana Village Festival work program related to how the integration of digital technology can contribute to the empowerment of local communities in the context of developing MSMEs and preserving traditional culture. The method used in this study is a qualitative approach with data collection techniques in the form of interviews, observations, and literature studies. The results of the study show that the application of digital technology, such as the use of Canva in creating MSME promotional instruments, village social media, and the digitalization of traditional cultural content, can strengthen the economic cycle and local cultural identity. In addition, the participation of local communities to be active as MSME activists also encourages economic and social sustainability. Therefore, a collaborative strategy between the government, levels of society, and digital industry players is needed to ensure the success of this program. Through these programs, it is hoped that it can be a learning experience for the present and also the future regularly and sustainably so that it can be useful for the people of Jangrana Village, Kesugihan.

The development of the economy and business sector in every country in the world is a trigger for competition between companies to gain profit. This competition raises demands for the relevance and reliability of the company's financial reports that are sustainable, which are intended to avoid conflict between users of financial reports, both internally and externally, so that proper company management is needed in managing the components in the company. This writing is a descriptive qualitative research in the form of observation, interviews and documentation at PT PLN (Persero). Based on the data found that non-operating assets are still included in the status of operating assets and if not immediately proposed will increase the accumulated depreciation costs. Depreciation costs are one of the elements of the company's operational costs that affect the company's profit because they reduce revenue. In addition to depreciation costs, there are also costs that will have an impact, namely the cost of maintaining warehouse operations. Therefore, the company must develop a more efficient and effective strategy to manage these non-operating assets so as not to burden operations and financial performance in the long term. Thus, it is concluded that in the implementation of the asset management system there are still various obstacles in the form of incomplete administrative data and assets that have not been neatly inventoried and external obstacles such as irregular material returns that further complicate asset data management. So the author makes a recommendation, namely the implementation of an integrated asset digitalization system to help track the condition and location of assets more accurately, to speed up the identification process.

The digital transformation of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is crucial for enhancing competitiveness and sustainability in the digital economy era. However, MSMEs face significant challenges, including low digital literacy, limited financial resources, uneven digital infrastructure, and insufficient regulatory support. This study aims to analyze these challenges and propose adaptation strategies through a qualitative literature review approach. Data were collected from credible sources, including academic journals, government reports, and reputable articles, focusing on the period from 2019 to 2024. The findings highlight the importance of external support, such as training, mentoring, and government policies, in facilitating digital transformation. Key strategies include improving digital literacy, collaborating with digital platforms, and fostering product innovation. The study also emphasizes the need for government intervention in infrastructure development and policy reform to create a conducive ecosystem for MSMEs. While digital transformation offers significant benefits, such as operational efficiency, market expansion, and increased competitiveness, the digital divide between urban and rural MSMEs remains a critical issue. This research provides recommendations for stakeholders to ensure inclusive and sustainable digital transformation for all MSMEs in Indonesia.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

Regeneration Gas Heater (RGH) merupakan komponen penting dalam proses regenerasi katalis sebelum gas memasuki unit kriogenik. Efisiensi termal RGH dipengaruhi oleh rasio udara-bahan bakar (AFR), yang menentukan kualitas pembakaran dan besarnya kehilangan energi. Penelitian ini bertujuan menganalisis pengaruh AFR terhadap efisiensi termal RGH berbahan bakar metana. Percobaan dilakukan pada heater kapasitas 1001 kW dengan variasi AFR dari 16,1 hingga 17,5 (interval 0,1), di mana dilakukan pengukuran temperatur masuk dan keluar gas, konsumsi bahan bakar, serta analisis termodinamika dan emisi. Hasil menunjukkan efisiensi maksimum sebesar 83,99% terjadi pada AFR 17,2:1. Analisis regresi kuadratik menunjukkan koefisien determinasi (R²) sebesar 0,906 dengan nilai p < 0,01, menandakan hubungan yang signifikan antara AFR dan efisiensi. Optimasi AFR tidak hanya meningkatkan efisiensi energi, tetapi juga menurunkan emisi CO dan NOx secara signifikan.

Rhodamine B is one of the synthetic dyes commonly used as a dye for paper, textiles or ink. This study aims to analyze the presence of Rhodamine B food coloring in chili sauce in front of the Halu Oleo University campus in 2025. The method used in this study is descriptive qualitative with laboratory testing using the test kit method. The population in this study was 10 types of chili sauce, which were taken from each restaurant or used in snacks in front of the Halu Oleo University Campus, Kendari City. The sample was determined using the total sampling method with a total sample of 10 samples. The results of this study indicate that 10 samples of chili sauce used in restaurants and snack vendors circulating in front of the Halu Oleo University campus were declared not to contain Rhodamine-B.
 
 

This activity aims to increase awareness of children, parents, and teachers about the importance of choosing healthy snacks for the health and development of children at Wadi Fatimah Kindergarten.. The counseling program involved 73 children and utilized interactive methods such as PowerPoint presentations, educational animated videos, food replicas, group discussions, and practical simulations. The results showed a significant increase in children's understanding of healthy snacks, from 35% to 82%, as well as increased parental and teacher involvement in guiding snack choices. The methods used proved effective in creating an engaging and meaningful learning experience. This study recommends periodic evaluations and further collaboration to sustain long-term impacts.

This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.
 

This study aims to determine the strength of the positive and significant relationship between the teaching attitude of Christian Religious Education (PAK) teachers and the learning motivation of class X students at SMA Negeri 1 Sipoholon in the 2024/2025 academic year. This research uses a quantitative method with descriptive inferential statistical analysis. The population of the study consists of all class X students of SMA Negeri 1 Sipoholon in the 2024/2025 academic year, totaling 281 students. The sampling technique used is random sampling, selecting 25% of the population, which is 65 students. The research instrument used is a closed-ended questionnaire. The data analysis results show that: a) The calculated r value = 0.560 > the r table value = 0.244, indicating a positive relationship between variable X (the teaching attitude of PAK teachers) and variable Y (the students' learning motivation). b) Hypothesis testing showed that t count = 5.365 > t table = 1.980, so H0 is rejected and Ha is accepted. Based on these results, it can be concluded that there is a significant positive relationship between the teaching attitude of PAK teachers and the learning motivation of class X students at SMA Negeri 1 Sipoholon in the 2024/2025 academic year. These findings are expected to contribute to the improvement of the quality of learning in the school.