This research investigates the application of accounting financial statements in micro-enterprises, specifically focusing on home-based rempeyek businesses in Desa Laden, Pamekasan. Employing qualitative descriptive methods and interviews, the study explores the obstacles and advantages of implementing accounting systems in UMKM. The findings reveal a lack of awareness among business owners regarding financial statements, resulting in underutilization of financial reports for business administration. There is a call for governmental initiatives to provide training and guidance aimed at enhancing UMKM development in Pamekasan.
 

This study aims to analyze the learning difficulties of fourth grade students on flat building material at SD 1 Gondosari, Gebog, Kudus Regency. The method used is qualitative with a case study approach. Data were obtained through questionnaires and interviews involving students and teachers as research subjects. The results showed that students' learning difficulties were influenced by internal and external factors. Internal factors include negative attitudes towards mathematics, lack of understanding of concepts, difficulties in numeracy skills, and problem-solving ability. External factors include less than optimal use of learning media and lack of attention from parents. The findings show that students' main difficulties are in understanding the concept of the formula, calculating the square area, and solving varied problems. Therefore, it is important for teachers to understand students' development and use innovative learning media and involve parents in their children's learning process.

Analisis atas penganggaran dan realisasi anggaran pada Laporan Keuangan Tahun 2021 Kementerian Perhubungan menunjukkan beberapa aspek penting dalam pengelolaan dana publik sektor transportasi. Perbedaan signifikan antara estimasi dan realisasi anggaran penerimaan negara bukan pajak mengindikasikan perlunya peninjauan ulang proses perencanaan pendapatan untuk akurasi estimasi dan efektivitas pengelolaan. Ketidaksesuaian anggaran belanja dan realisasinya menekankan pentingnya efisiensi penggunaan dana publik. Pengalokasian dana bantuan sosial yang tidak terealisasi menunjukkan kebutuhan peninjauan kebijakan untuk mendukung masyarakat rentan. Analisis ini menekankan pentingnya transparansi, akuntabilitas, dan kebijakan responsif dalam pengelolaan anggaran sektor transportasi untuk memastikan efektivitas dan efisiensi penggunaan dana publik.

Based on data analysis in the initial reflection which still shows the learning outcomes of students who are still lacking, research was carried out by applying the 4C (Creativity, Critical Thinking, Collaboration, And Communication) oriented Problem Based Learning (PBL) model in learning Balinese, especially cecimpedan material. This study aims to determine the ability of students to write cecimpedan and determine student responses in class X PH 5 SMK Negeri 5 Denpasar in the 2023/2024 academic year with the research subjects being 40 students. This research uses theories including: (1) writing, (2) Balinese paribasa, (3) 21st century learning, (4) 4C in learning, (5) Problem Based Learning (PBL) model. Data were collected using test and observation methods, while the data processing method used descriptive statistics. The results of this study showed that before the application of the 4C-oriented Problem Based Learning (PBL) model (Creativity, Critical Thinking, Collaboration, And Communication) the average student score was 62.55. With clasical learning completeness only 22.5%. In cycle I, it increased to 82.65 with clasical learning completeness reaching 87.5%. Student responses to the application of the 4C-oriented Problem Based Learning (PBL) model (Creativity, Critical Thinking, Collaboration, And Communication) also increased from pre-cycle to cycle I. In the pre-cycle, the average student response was 58.77 with a category of less and increased in cycle I to 86.37% with a good category

 
Penelitian ini bertujuan untuk mengkaji hubungan antara regulasi diri dalam belajar dengan kematangan karier pada siswa kelas XI-XII SMA Kristen Pandhega Jaya. Regulasi diri dalam belajar mencakup kemampuan perencanaan, pemantauan, dan evaluasi aktivitas belajar secara mandiri, sementara kematangan karier melibatkan kesiapan dalam membuat keputusan karier yang matang. Penelitian ini menggunakan metode kuantitatif korelasional dengan sampel sebanyak 58 peserta didik. Data dikumpulkan melalui kuesioner skala regulasi diri dalam belajar dan skala kematangan karier, kemudian dianalisis menggunakan teknik korelasi Pearson. Hasil menunjukkan adanya hubungan positif signifikan antara regulasi diri dalam belajar dengan kematangan karier (r = 0,543, p < 0,05), mengindikasikan bahwa peserta didik dengan regulasi diri yang baik cenderung memiliki kematangan karier yang lebih tinggi. Implikasi penelitian ini menekankan pentingnya program pengembangan regulasi diri dalam belajar untuk mendukung kematangan karier peserta didik.
Kata kunci: regulasi diri dalam belajar, kematangan karier, peserta didik SMA, korelasi

The agricultural sector, especially rice, is one of the leading sectors, which is very important in helping to support the economy in Kutai Kartanegara Regency. The yields of rice production cannot be separated from the role of agricultural extension workers. Agricultural extension workers certainly play an important role in encouraging changes in the behavior of farmers in order to improve their welfare. This study aimed to determine farmers' perceptions of the agricultural extension workers' role as a dynamic actor, facilitators, and motivators. This research was conducted in Maluhu Village, Tenggarong Subdistrict, Kutai Kartanegara Regency. The data collected is in the form of primary and secondary data. Data was collected through library research, observation, and interviews with the help of questionnaires. The farmer population comes from advanced-class farmer groups totaling 248 people. The number of samples used was determined using the Slovin formula, which consisted of 38 people—aimed at wet rice farmers who were members of the advanced class farmer groups. Selected respondents were determined using the purposive sampling method. The analysis used in this research is a descriptive analysis. The results of this study indicate that farmers' perceptions of the agricultural extension workers' role as a dynamic actor were relatively good. Farmers' perceptions of the role of agricultural extension workers as facilitators and farmers' perceptions of the role of agricultural extension workers as motivators were in a good category. Farmers' perceptions of the role of agricultural extension workers were classified as good, predominantly farmers aged between 50 and 59 years, at elementary school education level, and the size of the land they owned was between 0.25 and 0.5 ha. The analysis showed that farmers' age, education, and land tenure were not correlated with farmers' perceptions of the role of agricultural extension workers as dynamicator, facilitators, and motivators. However, farmer education was significantly correlated, at a 10% error level, to perceptions of the role of extension workers' roles as motivators.

Adulthood is experiencing many problems that must be faced, especially in middle adulthood. Middle adulthood can be said to start at 35-60 years old. The median age is filled with various responsibilities and roles that consume time and energy. This period is also a period that spans the problems of daily life faced. This period was eventually marked by physical and mental changes, especially in spirituality. The method used in this paper is qualitative, using a literature approach. A literature study is carried out by examining various sources regarding the topics discussed. Researchers use various study sources such as textbooks, scientific journals and scientific internet sources.

This study aims to reveal the proficiency level of English language skills among first-year students in the Early Childhood Education department at Universitas Negeri Medan. The skills assessed in this study include grammar, reading comprehension, writing proficiency, listening comprehension, and oral communication. This study employed a quantitative research methodology, focusing on first-year students who are enrolled in English language courses. Throughout the research process, the researchers refrained from administering any interventions to the samples. The acquired data from the samples undergoes analysis using descriptive statistics. The analysis indicates that 70% of the students demonstrated proficiency at the A2 level, which corresponds to basic English usage according to the Common European Framework of Reference (CEFR). This level corresponds to the English language proficiency of elementary kids. Based on this study, it is necessary to enhance the English language curriculum utilized in the Department of Early Childhood Education to align with the students' English language competence level.

This research aims to determine the influence of Debt to equity ratio and Net profit margin partially or simultaneously on stock returns at PT. HM Sampoerna Tbk for 15 years, namely from 2008-2022. This research variable consists of Debt to equity ratio (X1), Net profit margin (X2), and stock returns (Y). The data collection method uses the documentation method. The data analysis method uses multiple linear regression analysis. The results of the F test show that simultaneously the independent variables DER and NPM have a positive and significant effect on stock returns. The results of the t test show that partially: 1) Debt to equity ratio (DER) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk. 2) Net profit margin (NPM) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk.

Abstract: The New Student Admission Information System (SIPMB) at STMIK Kaputama aims to enhance efficiency and transparency in the student admission process. This study conducted an information system audit using the COBIT 5 framework to evaluate system maturity and provide improvement recommendations. The audit results indicate that the system has not met the expected targets in all domains, with an average maturity level of 1.35 or 135%, classified as Fully Achieved (F). However, according to the capability model mapping condition index, the value is at level 1 (Performed Process). STMIK Kaputama needs to increase openness to innovation inputs and clear communication with prospective students to avoid errors in the admission process, as well as improve service quality for prospective students.