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.

The Batch 3 Entrepreneurship Workshop aims to improve participants' entrepreneurial competencies, especially in mastering B2B negotiation skills and affiliate marketing. This workshop was held on November 30, 2024 at STIE Ganesha by the implementation team from LPPM and Ganesha LabPreneur. The method of activity with a PAR approach that includes interactive material delivery, hands-on simulations, and participatory discussions. There were 150 participants from MSME players and students who brought gadget devices. The results of the activity showed an increase in participants' understanding of the material taught, with most participants able to practice negotiation techniques and digital marketing strategies. The implication of this activity is to encourage the development of resilient entrepreneurs who are adaptive to digital market changes and strategic business collaboration. This activity provides a practical reference for future entrepreneurship training.

This research is motivated by the importance of understanding the dynamics of social interaction of prisoners in the Class II B Detention Center of Serang City, Banten Province. The focus of the research is the pattern of relationships between prisoners as well as interactions between prisoners and detention officers that affect social life in the environment. The purpose of this study is to identify the associative and dissociative processes that occur among prisoners and explore the factors that influence the pattern of social interaction in detention centers. The research methodology used is a descriptive qualitative approach, with data collection techniques through direct observation, in-depth interviews, and document analysis. This approach allows in-depth exploration of complex social dynamics in closed environments such as prisons. The results show that social interactions between prisoners include associative processes, such as cooperation in daily activities, and dissociative processes, such as competition and conflict triggered by limited resources and social hierarchy. In addition, interactions between prisoners and officers often vary, ranging from formal relationships in coaching activities to informal relationships that are emotional in nature. The conclusion of this study emphasizes that the pattern of social interaction in detention centers is strongly influenced by the social background of prisoners, family support, and the existing hierarchical structure. This research provides recommendations for the management of detention centers that are more inclusive and support the rehabilitation process of prisoners.

Peneltiian ini berfokus pada transformasi kelompok bermain menuju Pendidikan Anak Usia Dini Holistik Integratif (PAUD HI) di Indonesia, yang merupakan pendekatan komprehensif dalam mendukung perkembangan anak dengan mengintegrasikan aspek pendidikan, kesehatan, gizi, pengasuhan, dan perlindungan. Fenomena ini mencermintakn pergeseran paradigma dalam pengelolaan dan penyelenggaraan layanan PAUD di Indonesia, yang bertujuan untuk memastikan terpenuhinya hak-hak dasar anak. Melalui analisis bibliometrik, penelitian ini mengidentifikasi tren penelitian, kontribusi teoretis, faktor-fakotr yang mempengaruhi transformasi, serta gap yang ada dalam literatur terkait. Hasil dari analisis menunjukkan adanya pengaruh signifikan dalam jumlah penelitian terkait PAUD HI, dengan penekanan pada pentingnya kebijakan yang mendukung, kesadaran pemangku kepentingan, dan ketersediaan sumber daya. Meskipun demikian, terapat kekosongan penelitian dalam evaluasi jangka panjang dan pedoman praktis untuk implementasi PAUD HI. Penelitian ini diharapkan dapat memberikan wawasan lebih mendalam dan rekomendasi kebijakan untuk mendukung pengambangan PAUD yang lebih holistik dan integratif di Indonesia.
 

Education is very important in this era of globalization and is even included in the basic needs of every human being because by obtaining education humans will be able to improve their quality of life. Education is also one of the supporting factors for a country's progress, with a country's high level of education it can produce quality human resources and contribute to developing the country. Catholic Religious Education is an effort made so that students have the ability to build a more faithful life. Christian and devoted to God Almighty in accordance with the teachings of the Catholic Church. Building a life of Christian faith means building loyalty to the Gospel of Jesus Christ, which has a single concern, namely the Kingdom of God. The Kingdom of God is a situation and event of salvation: a situation and struggle for peace and justice, happiness and prosperity, brotherhood and loyalty as well as environmental preservation, which is longed for by everyone from various religions and beliefs. Catholic Religious Education lessons are also not included in the subjects that take part in the State Examination. This causes students to underestimate Catholic Religious Education lessons. In situations like that, teachers must be good at creating situations, creative and good at having methods so that PAK learning can be more interesting and arouse students' interest. Based on the researcher's experience of teaching at SMK N 1 Kelam Permai, many students obtained below average learning outcomes and students had little interest in the Catholic religious learning process. They were less interested in participating in PAK learning. They also underestimate PAK learning because they prioritize other subjects. To overcome the problems mentioned above, one of the alternatives proposed by researchers is learning using the Problem Based Learning model with the reward method, which aims to ensure that students' learning outcomes are good and they have a high interest in learning. The Redward method intended in this research is an educational tool for educational efforts to achieve satisfactory learning outcomes and change students' interest in learning for the better. By giving this prize, it is hoped that students will be more interested in participating in lessons, especially in studying material about the Church as God's people. The objectives of this research are 1). PBL learning using the reward method on Church material as God's people can improve student learning outcomes creatively. 2). Increasing creative student learning outcomes in Catholic Religious Education by providing rewards for church material as God's people.3). Knowing students' reactions to the use of the Problem Based Learning (PBL) method by providing rewards to improve students' creative learning outcomes and interest in phase F of SMK N 1 Kelam Permai. In particular, in the material "The Church as God's people" it is hoped that students will be able to find themselves, recognize and accept themselves as members of God's people, and work together in efforts to develop themselves as members of the Church in accordance with God's plan. The Problem Based Learning (PBL) learning model by providing rewards can overcome problems in motivating students to be more creative in learning. Redward's way of working is in accordance with the way students learn and encourages students to be more enthusiastic and creative in learning so as to improve student learning outcomes, especially in Catholic religious education.