Museum do not merely function as space for preserving historical atifacts, but also serve as educational arenas capable of conveying cultural and national values. This article examines the assimilation of cultural attractions and educational functions in three character-based museums in Surabaya: the HOS Tjokroaminoto Museum, the dr. Soetomo Museum, and the Surabaya Education Museums. This study emplyos a qualitative method with a descriptive approach, using content analysis to observe atifact, visual media, and historical narrative presanted in each museum. The findings hightlight that the assimilation of cultural attractions and educational elements within museums can serve as a strategic model for developing cultural policies that are more participatory, relevant, and contextual. This, museums are not only place to commemorate the past but also act as platform for shaping character and historical awereness among younger generations.

The Sukolilan Village community's efforts to strengthen the rural economy through animal husbandry is one example of community activities that can boost the rural economy. Snail farming is a business prospect for the village community because it is very easy to cultivate. This research uses a descriptive qualitative method with data obtained through direct surveys to snail cultivators. The results of this study can provide an understanding that snail cultivation has a great opportunity to be practiced and expanded to improve the village economy.

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.