Physical modification of starch using microwave heat treatment (MHT) technology serves as an efficient and environmentally friendly alternative to enhance the functional properties of starch without chemical additives. This article aims to examine the influence of microwave power and heating duration on the swelling power and solubility of various starch types, including tapioca, taro, sago, and lotus rhizome. A review of four studies revealed that power and time parameters significantly affect the crystalline structure of starch granules, resulting in either enhancement or reduction of their functional properties. High power or prolonged heating may decrease swelling power due to crystal restructuring and granule disruption, while solubility increases as a result of amylose and amylopectin degradation. MHT has proven to accelerate the heating process in a volumetric and efficient manner, improving water absorption capacity and viscosity. Despite its drawback of uneven heat distribution, this method remains relevant as a physical modification technique aligned with green processing principles in the food industry.

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

Penelitian dan pengembangan bertujuan untuk menghasilkan pembelajaran yang lebih menarik dalam pelajaran IPS untuk siswa kelas 5 Sekolah Dasar. Penelitian ini menggunakan metode penelitian dan pengembangan. Penilaian produk dilakukan oleh penelaah ahli, kemudian diuji coba pada saat melakukan evaluasi formatif one to one, kelompok kecil, dan uji lapangan. Hasil uji coba menunjukkan,  IPS berbasis kontekstual untuk siswa kelas V Sekolah Dasar memperoleh kriteria sangat baik.