Fish-processing MSMEs (Micro, Small, and Medium Enterprises) in the coastal area of Dusun Watu Ulo, Sumberejo Village, play a strategic role in supporting the local economy and utilizing the abundant potential of marine resources. However, not all MSME actors are able to achieve equal business success, despite operating within a relatively similar resource ecosystem. This indicates that business success is largely influenced by internal factors of the entrepreneurs themselves. This study aims to analyze the influence of entrepreneurial characteristics, motivation, experience, and business capability on the business success of fish-processing MSMEs in the region. The research approach employed is quantitative, using a survey method involving 60 MSME actors selected through simple random sampling, and analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that simultaneously, the four independent variables have a significant effect on business success. Partially, business capability has the most dominant influence, followed by motivation and experience, while entrepreneurial characteristics, although positive, are not statistically significant. These findings highlight the importance of enhancing the managerial and technical capacities of MSME actors to improve business success in the coastal fish-processing sector.

This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.

The rapid growth of e-commerce requires innovative solutions to enhance consumer engagement and overcome online shopping limitations. This research analyzes the impact of Augmented Reality (AR) technology on consumer purchase intentions in e-commerce through a quantitative approach involving 150
AR users. Using PLS-SEM analysis, this study examines the relationships between AR characteristics (interactivity, visual quality, novelty, informativeness) and consumer perceptions (enjoyment, usefulness, hedonic value) and their effects on satisfaction, attitude, and purchase intention. Results indicate that visual quality and informative aspects of AR most significantly influence consumer perceptions, while enjoyment  and  hedonic  value  significantly  affect  consumer  satisfaction  and  positive  attitudes.  These
findings provide guidance for e-commerce practitioners to balance practical functionality with engaging experiences in developing AR applications as an effective marketing strategy

Gross motor development in toddlers (aged 1–3 years) serves as a crucial foundation for their physical, cognitive, and social growth. Parental knowledge about the stages of this development is essential for providing appropriate stimulation and early detection of developmental delays. However, studies indicate that many parents, particularly in developing countries such as Indonesia, still have limited understanding, potentially hindering the optimal development of their children. This study aims to analyze parental knowledge of gross motor development in toddlers through a systematic literature review (SLR) of 20 selected studies conducted between 2020 and 2025. The findings reveal variability in parental knowledge levels, with education, access to digital information, and the role of healthcare professionals identified as key determinants. Recommended interventions include community-based education programs via posyandu (integrated health posts) for rural areas and the use of digital platforms for urban populations, supported by multisectoral policy integration to ensure program effectiveness and sustainability.

In the densely populated Simpang Tanjung urban village, waste management is an important challenge in creating a clean and healthy environment. And for that, the effort made by the local government is to collect waste retribution as a source of local revenue (PAD) to be used to support cleaning operational costs. This study aims to improve cleaning services and evaluate community participation and to de-termine the effectiveness of waste retribution management. This research uses a descriptive qualitative approach by collecting data through direct interviews with cleaning officers, village officials and the community. This research shows that community participation in paying retribution is good and the collected funds are managed accountably. The management of waste retribution in Simpang Tanjung urban village runs quite well and effectively. However, there are several obstacles both internally and externally such as the lack of cleaning staff, limited waste transportation infrastructure and low public awareness about disposing of waste in the provided place. Therefore, it is important for the government to increase education about disposing of waste in its place and educate waste management in order to create a healthy and clean environment.

This study aims to determine the extent to which organizational culture and work environment influence employee satisfaction at PT. Anugerah Pupuk Lestari. Employee satisfaction is a positive feeling employees have toward their work, arising from their evaluation of the work produced. Factors influencing the achievement of satisfaction include organizational culture and work environment, as these can enhance employee satisfaction. The research method employed is descriptive and confirmatory. The data collection technique used involves distributing a questionnaire to 80 respondents. The instruments used were first tested for validity, reliability, and normality, and the statistical method used was path analysis with SPSS version 26 software. The results of the descriptive research conducted on PT. Anugerah Pupuk Lestari employees showed that organizational culture was rated as quite good, the work environment was rated as quite good, and employee satisfaction was rated as quite good. The verifiable results indicate that organizational culture influences employee satisfaction at PT. Anugerah Pupuk Lestari, and the work environment influences employee satisfaction at PT. Anugerah Pupuk Lestari. Therefore, the results show that there is an influence between organizational culture and work environment on employee satisfaction at PT. Anugerah Pupuk Lestari.

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 examine the legal protection provided by international humanitarian law to combatants who become prisoners of war during armed conflict, as well as to identify the legal mechanisms applied to address violations of this protection. The methods used in this study include a legal approach, case analysis, and conceptual review. The findings of this study reveal that international humanitarian law, particularly the 1949 Geneva Conventions, provides comprehensive protection for prisoners of war, including basic rights such as humane treatment, health, and welfare, as well as preventing torture or cruel treatment. The Conventions ensure that the rights of combatants are respected without discrimination, even when they are under enemy control. Enforcement mechanisms involve the obligation of states to adopt national laws in accordance with the Convention and to prosecute serious violations through national courts, with the support of international mechanisms such as ad hoc tribunals and the International Criminal Court (ICC) if necessary.

Education is important for humans to gain prosperity and happiness in life, so it can be said that education is a person's basic need in order to become a real human being as a whole. In this day and age, students are not only required to be able to master technology and information to compete, students are required to think critically which is more developed in order to solve problems that will occur. This study aims to determine the extent to which students are able to think critically through social studies subjects. This research uses descriptive quantitative research methods or non-experimental methods. The results showed that grade 5 students at SD Negeri Pucung Kidul 03 had a critical thinking attitude in the very good category.

Non-formal education plays a significant role in supporting the development of Islamic character, particularly among adolescents. The Friday night study (pengajian) sessions, as a form of community-based religious education, serve as a potential medium for spiritual and moral guidance in rural areas. This study aims to analyze the effectiveness of Friday night study sessions in shaping the Islamic character of female adolescents in Aek Galoga Village, Mandailing Natal Regency. This research employs a qualitative method with a phenomenological approach, focusing on the lived experiences of the participants. Data were collected through observation, in-depth interviews, and documentation. The findings indicate that the regular study sessions contribute to instilling Islamic values such as discipline, social awareness, politeness, and a stronger understanding of religious teachings among the youth. Moreover, these activities foster social cohesion and help create a religious environment that supports moral development. Thus, the Friday night study sessions are proven to be an effective medium for building the Islamic character of female adolescents in the village setting.