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.

This research analyzes the ethics of broadcasting advertisements on television media, especially related to  broadcasting time regulations. The significant role of television in shaping people's thoughts and  behaviors, coupled with the proliferation of potentially unethical and inappropriate broadcasts, highlights  the urgency of this issue. Such violations, especially those concerning children and adolescents, pose  significant risks due to exposure to inappropriate content and the normalization of unethical behavior. This  study emphasizes the importance of media commitment to the Broadcasting Behavior Guidelines and  Broadcast Program Standards (P3SPS) and Law No. 32 of 2002, which aims to protect viewers from  harmful information. This study uses a library observation method with a qualitative approach, analyzing  existing reports, research, and written sources. Data analysis uses Miles and Huberman's qualitative  decomposition technique, which includes data reduction, data presentation, and drawing conclusions. The  findings of the study are in line with previous studies, indicating that violations of broadcasting ethics and  broadcasting hours are systemic problems that have not been resolved. This underlines the need for stricter  supervision, sanctions, re-evaluation of broadcasting time classifications, and media literacy education for  the community.

Nowadays, groundwater in the world has been widely exploited along with the increasing population. One of the impacts of massive groundwater extraction is the decline in groundwater levels. This potential could occur at one of the airports in East Java which is one of the most crowded airports in Indonesia. The large number of passengers at the airport has increased groundwater extraction due to the increasing need for sanitation, airport facilities, and other operational needs. This study aims to determine the potential for groundwater level decline at one of the airports in East Java. The research method used is a quantitative method by projecting secondary data from the results of groundwater level sampling carried out every 6 months. The results of the study showed a decline in groundwater levels at one of the airports in East Java in the next 20 years due to the increase in passengers each year. The results of this study are expected to be one of the preventive steps for all of us to maintain the sustainability of groundwater resources.
 

This study aimed to determine the Role of Village Government in developing UMKM and factors influencing the development of UMKM in Torosiaje Village, Popayato Subdistrict, Pohuwato Regency. The study used a descriptive method with qualitative research in which its data collection techniques used were observation, interviews, and documentation. Meanwhile, the data analysis was carried out through data reduction, data display, and conclusion drawing. The study findings indicated that the role Of government was crucial in the development of UMKM, where it ensured acces to capital, expanded market access, regulation,and digitalization. In addition UMKM also had several factors influencing their development, including internal, external.

The purpose of this study is to determine the relationship between parenting patterns and students' social interactions in students' learning motivation at Smal Negeri 1 Tilalmutal Kalbupalten Boallemo. The research approach used in this study is a qualitative approach using a descriptive research method. The data used are primary data obtained from distributing questionnaires to students of XI IPS D at Smal Negeri 1 Tilalmutal Kalbupalten Boallemo. The number of samples in this study was 58 respondents with a random sampling technique. The data collection techniques in this study were: Observation, Questionnaires and Documentation.The results of this study indicate that the X1 variable of Parenting Patterns and the X2 variable of Social Interaction have an effect on Student Learning Motivation at SMAL Negeri 1 Tilalmutal by 43.6%. While the rest is influenced by traffic variables that were not studied in this study.

Waqf is an Islamic economic instrument with significant potential to promote community welfare, yet it continues to face challenges related to transparency, asset certification, and public engagement. The advancement of blockchain technology particularly the use of Non-Fungible Tokens (NFTs) presents an innovative opportunity for the digitalization of waqf, especially as a means of creating unique, transparent, and verifiable asset certifications. This study employs a qualitative approach through a literature review to analyze the potential and challenges of utilizing NFTs within the framework of sharia-compliant digital waqf. The findings indicate that NFTs hold great promise in enhancing efficiency, expanding public participation, and promoting digitally-driven productive waqf models. However, several critical issues remain, including legal uncertainty, the risk of gharar (ambiguity), value volatility, and the lack of supporting infrastructure and digital literacy. This study recommends strengthening regulatory frameworks, developing adaptive fiqh guidelines, and increasing public education to support the implementation of NFTs as a waqf instrument aligned with maq??id al-shar?‘ah and capable of delivering broad benefits to the Muslim community.

Principal This study aims to analyze the principal's leadership management in building the character of students at SD Negeri 27 Palembang. Student character is an important aspect in education that not only focuses on academic achievement, but also the formation of a strong and ethical personality. The principal has a strategic role in managing resources, creating a conducive learning environment, and implementing character values in every aspect of learning. This study uses a qualitative approach with a case study method. Data were collected through observation, in-depth interviews, and documentation of the principal, teachers, and students. The results of the study indicate that the leadership of the principal at SD Negeri 27 Palembang contributes significantly to the formation of student character through habituation programs, extracurricular activities, and role models provided by educators. However, there are several obstacles such as lack of parental involvement and limited supporting facilities. In conclusion, effective principal leadership management plays an important role in building the character of students. A more optimal strategy is needed, including increasing communication with parents and strengthening school-based character education programs.

This study investigates impoliteness strategies used in the YouTube comment section of Gibran Rakabuming's video entitled "Generasi Muda, Bonus Demografi, dan Masa Depan Indonesia." Using a qualitative approach and Culpeper's (2005) impoliteness framework, the researchers analyzed 50 purposively selected comments. The study identifies various strategies such as bald-on-record impoliteness, sarcasm/mock politeness, positive impoliteness, and negative impoliteness. The findings reveal that bald-on-record and sarcasm are the most frequent strategies used, often driven by political dissatisfaction and emotional expression. This study aims to determine the most dominant impoliteness strategy employed by netizens and contributes to understanding digital discourse in Indonesian political contexts, highlighting the role of anonymity and group identity in shaping online communication.

Community service initiatives often struggle to meet the needs of beneficiaries. This study explores the application of Importance Performance Analysis (IPA) to improve the effectiveness of community service programs, using Solaria Restaurant’s customer service efforts as a case study. The research investigates the gap between beneficiaries’ expectations and their perceptions of delivered services.  Data is collected through surveys administered to a sample of Solaria Restaurant patrons who have benefitted from the restaurant’s community service programs.  By analyzing the importance and performance ratings provided by participants, the study identifies areas for improvement within Solaria’s service delivery. This research demonstrates the value of IPA as a tool for enhancing community service programs. By aligning service delivery with beneficiary expectations, organizations can maximize the impact of their efforts and create more meaningful community engagement.

Mangrove ecosystems play a vital role in maintaining coastal environmental balance, providing habitats for various species, and supporting local livelihoods. In Gorontalo Province, the utilization of mangrove ecosystems faces significant challenges between conservation and sustainable exploitation. This study aims to review scientific literature discussing the use, degradation, and conservation efforts of mangroves in the region. The research method employed is a literature review analyzing 10 primary sources, including journals and books published within the last decade. The findings indicate that mangrove degradation in Gorontalo is caused by land conversion, overexploitation of resources, and weak local governance and regulations. On the other hand, there are promising initiatives such as ecotourism development and community-based management approaches that show potential for ensuring ecosystem sustainability. This study concludes that mangrove management strategies in Gorontalo must strengthen community participation, cross-sector integration, and adaptive policy approaches based on local conditions. Recommendations include improving institutional capacity and developing holistic policies that balance ecological and economic aspects.