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 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.

This study aims to determine the effect of the number of MSME units and the labor force on economic growth (GRDP) in Gorontalo City. The study method used is quantitative, with data analysis techniques employing classical assumption test and hypothesis testing, and analyzing the data using multiple linear regression analysis with the assistance of IBM SPSS 21 software. The data used in this study include secondary data obtained from the Statistics of Gorontalo City and the Department of Manpower, Cooperatives, and MSMEs of Gorontalo City. This study consists of a dependent variable, which is the economic growth (GRDP) of Gorontalo City, and independent variables, which are the number of MSME units and the labor force during the period of 2020-2024. The results indicate that simultaneously, the variables of the number of MSME units and the labor force affect economic growth (GRDP) in Gorontalo City significantly. The variable of the number of MSME units, when considered individually, has a positive and significant effect onn economic growth (GRDP) in Gorontalo City. Meanwhile, the labor force variable has a positive and significant effect economic growth (GRDP) in Gorontalo City.

The purpose of this study is to determine the effect of self-confidence on student learning motivation at Junior High School 1 Suwawa Tengah. This study uses a quantitative approach, with a Survey research method. The data used are primary data obtained from distributing questionnaires to students at Junior High School 1 Suwawa Tengah. The number of samples drawn in this study was 51 respondents. The data analysis technique used simple linear regression with the help of the SPSS program. The results of the analysis, the study showed that there was a positive and significant influence between self-confidence and student learning motivation at Junior High School 1 Suwawa Tengah. The comparison of the t-count values obtained is still greater than the t-table value so that Ho is rejected. Thus, at a confidence level of 95%, it can be concluded that there is a positive and significant influence of self-confidence on learning motivation. The coefficient of determination value of the previously obtained regression model is 0.170, this value means that 17% of the variation in learning motivation is explained by the self-confidence of a student.

This research aims to analyze the influence of social assistance program utilization on the poverty level in Pelita Hijau Village, Bonepantai Sub-District, Bone Bolango Regency. This research utilizes a quantitative approach with a descriptive method. The sample consists of all 57 recipients of social assistance in the form of BLT (Bantuan Langsung Tunai or Direct Cash Assistance) and BPNT (Bantuan Pangan Non-tunai or Non-Cash Food Assistance) in Pelita Hijau Village. The data collection techniques used in this research include initial observations, questionnaires, and documentation. The data analysis technique applied is simple linear regression. The findings indicate a positive and significant influence of social assistance on the poverty level, with the determination coefficient value from the regression model obtained at 0.300. The findings also showthat the correlation coefficient (R) suggests a moderately strong influence. The determination coefficient (R Square) represents the percentage of the influence of variable X (social assistance) on variable Y (poverty level). In contrast, the remaining70% in influencedby other variables not examined in this research.

The development of information technology today is much faster than in previous years, making business people required to follow developments by implementing technology and communication intensively in various sectors. Customer Relationship Management (CRM) is one important aspect in building good relationships between companies and customers.The aims of the study were  to design and implement a web-based CRM system that suits the needs of this company, a company that is engaged in the production and sales of furniture. The data was obtained through (1) field research, (2) library research, and (3)  The method used in the research is the waterfall system development method by using PHP and MySQL programming languages The results of the study indicate that this system has an average presentation value of 84.07%, indicating that the system is very feasible to implement. This system is able to increase interaction and communication with customers, which in turn significantly increases customer satisfaction and improves the quality of service overall. Thus, this system can be the right solution for this company in overcoming the challenges in the increasingly competitive business era and achieving competitive advantage in the furniture industry.

This research aims to explore the significant role of sexual education in preventing divorce within the context of Islamic marriages. Through the analysis of Syaikh Abu Muhammad At-Tihami's primary source, "Qurrah al-‘uy?n," and relevant secondary references, this study identifies various guidelines and regulations relevant to sexual relations within Islam. The research findings highlight that appropriate sexual education has substantial potential in maintaining marital stability, given the importance of adhering to prescribed guidelines and prohibitions regarding sexual practices.The research underscores the importance of selecting the right timing for sexual intercourse, choosing a private and secure location to safeguard privacy, following proper etiquettes, and adopting recommended positions during sexual practices. Additionally, the study emphasizes the significance of mutual satisfaction between spouses as a crucial aspect of marital harmony.The research also reveals specific prohibitions, such as refraining from sexual relations during the wife's menstruation and postpartum period, avoiding anal intercourse, and abstaining from sexual activities during discouraged times, such as the night of Eid al-Adha, the first night of marriage, mid-month, and the end of each lunar month. This research contributes significantly to a deeper understanding of sexual practices within Islam and underscores the necessity of accurate sexual education in preventing conflicts and divorce within marital relationships. The novelty of this study lies in the in-depth exploration of Syaikh Abu Muhammad At-Tihami's perspectives on sexual practices within Islamic marriages, providing valuable insights within the context of Islamic matrimony.Penelitian ini bertujuan untuk menjelajahi peran krusial pendidikan seksual dalam mencegah perceraian dalam konteks pernikahan Islami. Ditenagai oleh urgensi memahami dan menerapkan panduan serta regulasi terkait hubungan seksual dalam Islam, metode penelitian melibatkan analisis mendalam terhadap "Qurrah al-‘uy?n" karya Syaikh Abu Muhammad At-Tihami dan referensi sekunder relevan. Keunikannya terletak pada pengungkapan pandangan Syaikh Abu Muhammad At-Tihami mengenai praktik seksual dalam pernikahan Islami. Hasil penelitian menyoroti bahwa pendidikan seksual yang tepat menjadi kunci stabilitas pernikahan, mempertimbangkan waktu, lokasi, etiket, dan pemilihan posisi yang dianjurkan. Keutamaan kepuasan bersama antara suami dan istri diidentifikasi sebagai elemen kunci dari harmoni pernikahan. Larangan khusus, seperti menahan diri selama menstruasi istri dan masa nifas, menghindari hubungan seks anal, dan menjauhi aktivitas seksual selama waktu-waktu yang tidak disarankan, juga diungkapkan. Penelitian ini memberikan kontribusi signifikan untuk memahami praktik seksual dalam Islam dan menyoroti peran penting pendidikan seksual yang akurat dalam mencegah konflik serta perceraian dalam hubungan pernikahan. Keunikan penelitian ini terletak pada penggabungan pendekatan analitis yang mendalam dengan perspektif Islam, khususnya pandangan Syaikh Abu Muhammad At-Tihami, sehingga memberikan wawasan berharga dalam konteks pernikahan Islami.

In the context of Islamic inheritance law, it is important to note that not all heirs are entitled to receive inheritance due to certain stipulations that exist within this legal framework. These stipulations serve as reasons that may prevent certain heirs from gaining their rightful share of inheritance. The objective of this study is to examine the influence of Islamic law on the equitable allocation of inheritance among heirs from diverse religious backgrounds in the Batang Serangan District. Additionally, it seeks to ascertain the societal perception of heirs from different religions within the Batang Serangan District. The research in question holds significant academic importance as a valuable resource for investigating the reflection of Islamic law on the equitable distribution of inheritance among heirs belonging to diverse religious backgrounds. Qualitative research approaches encompass the utilisation of observation, interviews, and document studies. The results obtained in the study are as follows: There exist religious disparities between the adherents of muwarrit and those who espouse cessation. According to Islamic principles, individuals who are not adherents of the Islamic faith cannot convert Muslims, nor can Muslims convert individuals who do not follow Islam, either through familial ties or marital relationships. The equitable distribution of inheritance is not in alignment with the stipulations of the Shari'a. The perceptions of the community in Batang Serangan District Regarding the inheritance rights of individuals from diverse religious backgrounds during the process of dividing the legacy in Batang Serangan District, it was unanimously determined that an equal distribution was the only viable option. No issues arose during the distribution process, regardless of whether the sons requested a larger portion or we insisted on an equal share. Consequently, the bequest was promptly divided evenly among the beneficiaries. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh hukum Islam terhadap pemerataan pembagian warisan di antara ahli waris dari latar belakang agama yang berbeda di Kecamatan Batang Serangan. Selain itu, juga untuk mengetahui persepsi masyarakat terhadap ahli waris yang berbeda agama di Kecamatan Batang Serangan. Dalam konteks hukum waris Islam, penting untuk dicatat bahwa tidak semua ahli waris berhak menerima warisan karena ketentuan-ketentuan tertentu yang ada dalam kerangka hukum ini. Ketentuan ini menjadi alasan yang dapat mencegah ahli waris tertentu untuk mendapatkan bagian yang sah dari warisan. Penelitian tersebut memegang kepentingan akademik yang signifikan sebagai sumber berharga untuk menyelidiki refleksi hukum Islam tentang pemerataan warisan di antara ahli waris yang berasal dari latar belakang agama yang berbeda. Pendekatan penelitian kualitatif meliputi penggunaan observasi, wawancara, dan studi dokumen. Hasil yang diperoleh dalam penelitian ini adalah sebagai berikut: Terdapat perbedaan agama antara penganut muwarrit dan penganut penghentian. Menurut prinsip-prinsip Islam, orang yang bukan pemeluk agama Islam tidak dapat berpindah agama Islam, begitu pula orang Islam tidak dapat berpindah agama kepada orang yang tidak mengikuti Islam, baik melalui ikatan keluarga atau hubungan perkawinan. Pembagian warisan yang adil tidak sesuai dengan ketentuan syariat. Persepsi masyarakat kecamatan batang serangan tentang hak waris individu dari beragam latar belakang agama selama proses pembagian warisan di Kecamatan Batang Serangan, disepakati dengan suara bulat bahwa satu-satunya pilihan yang bisa dilakukan adalah pemerataan. Tidak ada masalah yang muncul selama proses pembagian, terlepas dari apakah anak laki-laki tersebut meminta porsi yang lebih besar atau kami menuntut bagian yang sama. Akibatnya, wasiat segera dibagi rata di antara penerima manfaat.