This research is a case study with the object of research at UMKM Liwut Sari The purpose of this study is to determine and explain the production planning of herbal drinks at UMKM Liwut Sari. Data collection techniques in this research are observation, interviews, and documentation while data analysis techniques use forecasting and Break Even Point (BEP).  The results of the sales forecasting analysis of red ginger herbal drink and temulawak herbal drink at Liwut Sari UMKM in January are predicted to sell 263 packs of red ginger herbal drinks and 262 packs of temulawak herbal drinks, in February red ginger herbal drinks is 271 packs and temulawak herbal drinks is 270 packs, in March red ginger herbal drinks is 279 packs and temulawak herbal drinks is 278 packs. The results of the Break Even Point (BEP) analysis show that if UMKM Liwut Sari produces 86 packs of red ginger herbal drinks or Rp 4,289,855 and 81 packs of temulawak herbal drinks or Rp 4,054,794, then UMKM Liwut Sari does not make a profit or suffers a loss because at that point the company is in a state of principal return.

This research aims to fill the knowledge gap by understanding that strategic resources such as collaboration networks, technology digitalization, and financial literacy contribute to improving performance through financial and business competencies and resilience in the perspective of a Resource-Based View (RBV). The study was conducted in Malang Raya, which has a dynamic agro-tourism area but is facing market pressure and high competition. It involved 50 chip MSME players who have been operating for at least two years. The research method uses the SEM-PLS on seven main variables: collaboration network, digitalization, financial literacy, competence, financial resilience, business resilience, and business performance. The results show that the three main resources have a significant effect on performance improvement, either directly or through strengthening competence and resilience. This research provides a theoretical contribution by expanding the application of RBV in the context of traditional food MSMEs, as well as presenting an integrative model to improve the competitiveness of MSMEs. Further research is recommended to explore external variables such as regulation and the dynamics of the growing digital market.

This study aims to evaluate whether numerical results from IRE exams can accurately reflect students' overall spiritual comprehension. Through both quantitative and qualitative analysis, the study finds that relying solely on test scores is insufficient to assess students’ faith and spiritual insight. Significant differences in learning outcomes between schools suggest that variations in teaching methods and assessment systems contribute to these disparities. Interviews with students and teachers reveal that IRE exams, which tend to emphasize memorization, fall short in uncovering deeper understanding of religious values. In contrast, assessment approaches that are more relevant to everyday life, encourage reflection, utilize narrative methods, and observe student behavior are perceived as more effective. Therefore, an ideal model for assessing Islamic Religious Education should integrate both cognitive evaluation and spiritual reflection through a comprehensive, holistic approach. By combining written assessments with contextual inquiry, personal reflection, and behavioral observation, educators can gain a more accurate and authentic picture of students’ religious understanding. Such a multifaceted evaluation system not only enhances the relevance of PAI but also supports the formation of students who genuinely embody Islamic values in their daily lives.

Abstrak
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Penelitian ini dilatarbelakangi oleh belum termanfaatkannya limbah kulit singkong di Sumatera Barat meskipun produksi singkong mencapai 143.330,00 ton pada tahun 2022. Kulit singkong yang mencapai 15-20% dari total berat umbi sering dianggap sebagai limbah yang dapat mencemari lingkungan, padahal memiliki kandungan gizi yang cukup baik meliputi protein 8,11 gram, serat kasar 15,20 gram, dan kalsium 0,63 gram per 100 gram bahan. Penelitian ini bertujuan untuk menganalisis kualitas keripik dari kulit singkong meliputi aspek bentuk, warna, aroma, tekstur, dan rasa melalui uji sensori. Penelitian ini menggunakan metode kuantitatif dengan pendekatan eksperimental. Pengujian dilakukan di workshop tata boga Departemen Ilmu Kesejahteraan Keluarga, Fakultas Pariwisata dan Perhotelan, Universitas Negeri Padang. Objek penelitian adalah keripik yang terbuat dari kulit singkong jenis lambau (ubi manis). Proses pengolahan meliputi perendaman kulit singkong selama 3 hari dengan penggantian air setiap 24 jam, perebusan selama 30 menit, penjemuran 2-3 hari, dan penggorengan. Uji organoleptik dilakukan oleh 6 orang panelis terlatih dari kalangan dosen Tata Boga UNP dengan pengujian sebanyak tiga kali, menggunakan instrumen penilaian kualitas bentuk, warna, aroma, tekstur, dan rasa dengan skala 1-5. Hasil penelitian menunjukkan kualitas sensori keripik kulit singkong pada pengujian ketiga memperoleh nilai tertinggi dengan parameter warna 4,83 kategori "coklat", tekstur 4,67 kategori "renyah", aroma 4,33 kategori "cukup beraroma khas kulit singkong", rasa 4,50 kategori "cukup gurih", dan bentuk 4,33 kategori "cukup rapi dan seragam". Keberhasilan mengolah limbah kulit singkong menjadi produk keripik dengan kualitas sensori yang baik menunjukkan potensi besar untuk pengembangan produk pangan bernilai ekonomis sekaligus berkontribusi pada pengurangan pencemaran lingkungan. Hasil penelitian ini membuktikan bahwa limbah kulit singkong dapat dimanfaatkan sebagai alternatif makanan ringan yang memiliki nilai ekonomis dan ramah lingkungan.
 
Abstract
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This research is motivated by the unused cassava peel waste in West Sumatra even though cassava production reached 143,330.00 tons in 2022. Cassava skin, which reaches 15-20% of the total weight of the tubers, is often considered waste that can pollute the environment, even though it has a fairly good nutritional content including 8.11 grams of protein, 15.20 grams of crude fiber, and 0.63 grams of calcium per 100 grams of ingredients. This study aims to analyze the quality of chips from cassava peels including aspects of shape, color, aroma, texture, and taste through sensory tests. This study uses a quantitative method with an experimental approach. The test was carried out at the culinary workshop of the Department of Family Welfare Sciences, Faculty of Tourism and Hospitality, Padang State University. The object of the research is chips made from cassava skins of the lambau type (sweet potato). The processing process includes soaking the cassava peel for 3 days with water change every 24 hours, boiling for 30 minutes, drying for 2-3 days, and frying. The organoleptic test was carried out by 6 trained panelists from UNP Culinary Lecturers with three tests, using an instrument to assess the quality of shape, color, aroma, texture, and taste on a scale of 1-5. The results showed that the sensory quality of cassava peel chips in the third test obtained the highest score with color parameters of 4.83 in the "brown" category, 4.67 in the "crispy" category, 4.33 in the aroma category "quite aromatic typical of cassava skin", 4.50 in the "quite savory" category, and 4.33 in the "quite neat and uniform" category. The success of processing cassava peel waste into chips products with good sensory quality shows great potential for the development of food products with economic value while contributing to the reduction of environmental pollution. The results of this study prove that cassava peel waste can be used as an alternative to snacks that have economic and environmentally friendly value.
 

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

A state-owned insurance company owned by a State-Owned Enterprise (BUMN) with indications of losses of 13.7 trillion which had a systemic impact on the Indonesian economy. The negative stigma regarding insurance is so difficult to eliminate that it has an impact on public trust in the sharia insuranceindustry. PT. Bumiputera Sharia Life Insurance Kediri was affected by the national crisis-trust, the result in claims debt costs arised. The purpose of this research is to analyze the public relations strategy of PT. Bumiputera Sharia Life Insurance Kediri in maintaining customer trust. This research is qualitative type using descriptive analysis. The data taken is primary data and secondary data. This research uses case studies that obtain observation data on an object and from various sources such as books, scientific articles, official websites, and data reports on the objects studied. The results of this research explain that strategy public relations used by PT. Bumiputera Sharia Life Insurance, Kediri branch, namely making an apology, stopping marketing until the problem is resolved, encouraging a positive track record, and appointing an unofficial spoke person. The role of strategy public relations PT. Bumiputera Sharia Life Insurance, Kediri branch, still has customers who persist and regularly pay premiums, amounting to 96% of the total number of customers or 2,014 surviving customers.

This research aims to analyze the transparency of financial reports at PR. IPNU Desa Pepe Sidoarjo. Using a descriptive qualitative method, data was collected through semi-structured interviews, observation, and documentation. The results of this study indicate that PR. IPNU has implemented regular financial records, both manually through cash books and digitally with spreadsheets. All transactions are also supported by complete evidence that shows their commitment to the transparency of their financial reports.

This research looks at the part of politeness strategies in cross-cultural communication, concentrating on Asian, European, and African cultures. A qualitative approach was used, and data were gathered through intercultural dialogues and interviews with 30 participants. The results show important cultural differences in using positive and negative politeness strategies. Asian cultures focused on indirectness, honorifics, and non-verbal cues to preserve harmony and hierarchical respect, while European cultures combined directness with mitigation methods like humor and politeness markers. African cultures used inclusive language, storytelling, and indirectness to build group cohesion. This study emphasizes the significance of intercultural competence for handling cultural differences and enhancing communication in various environments. 
 

Penggunaan teknologi informasi dan komunikasi yang semakin masif di kalangan generasi muda, khususnya siswa SMK, menuntut pemahaman yang mendalam tentang regulasi yang berlaku. Penelitian ini bertujuan untuk meningkatkan kesadaran hukum siswa SMK N 1 Kisaran terkait Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) sebagai bekal memasuki lingkungan perguruan tinggi. Kegiatan sosialisasi dilakukan melalui penyampaian materi, diskusi, dan tanya jawab. Hasil penelitian menunjukkan adanya peningkatan pemahaman siswa mengenai ketentuan UU ITE, terutama terkait etika berinternet, hak cipta, dan pencegahan tindak pidana siber. Diharapkan, sosialisasi ini dapat membentuk karakter siswa yang bijak dalam memanfaatkan teknologi dan meminimalisir pelanggaran hukum di kemudian hari.

The digitalization era is developing rapidly in Indonesia. The pandemic that occurred accelerated digital transformation in various fields. Various digital platforms were developed to support the continuity of education during the pandemic so that they could develop digital skills and improve the status of digital literacy in Indonesia. In addition to the positive impacts, there are also negative impacts from the development of digital transformation. The National Cyber and Crypto Polytechnic which focuses on information security is committed to encouraging increased digital skills and literacy in the surrounding community. Therefore, this time the National Cyber and Crypto Polytechnic located in Bogor Regency began to focus on developing digital skills and literacy among high school students or equivalent in Bogor Regency. The students' digital literacy status was first measured and then the right program or activity was determined to develop their digital skills and literacy. The digital literacy status was measured based on four pillars, Pillar 1 Digital Skill, Pillar 2 Digital Ethics, Pillar 3 Digital Safety, and Pillar 4 Digital Culture. Data collection was carried out by giving questionnaires to 276 high school students or equivalent who used the internet in Bogor Regency. Students give a score to each statement and then the score will be calculated as an average per pillar. The digital literacy index is obtained from the average score of all pillars. The digital literacy index result is 3.14 which is higher than the West Java digital literacy index of 2.78. In addition, pillar 2 Digital Ethic has the lowest score among the four pillars so that the next program is expected to aim to increase this score.