Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economy, contributing significantly to gross domestic product (GDP) and labor absorption. However, many MSMEs face challenges in financial management, especially in the effective use of accounting information. Accounting training and the level of education of business owners are key factors that can affect the ability of MSMEs to manage accounting information. This study aims to analyze the influence of accounting training and education level on the use of accounting information in MSMEs in Samarinda City. The research method used is a quantitative approach with a survey design, which allows the collection of data from a large number of respondents. The research participants consisted of 100 MSME actors operating in Samarinda City, who were selected using the Random Sampling technique. Data was collected through questionnaires designed to measure variables of accounting training, level of education, and use of accounting information, with closed-ended questions using the Likert scale. Data analysis was carried out using multiple linear regression techniques to test the simultaneous influence of accounting training and education levels on the use of accounting information. The results of the study show that accounting training has a significant positive effect on the use of accounting information, and the level of education also has a significant positive effect. These findings provide important insights into the importance of training and education in improving the quality of accounting information management in the MSME sector.

The purpose of this study is to evaluate the role of human resource (HR) management in improving employee performance at PT Marisa Jaya Abadi, a construction company that faces various problems with HR management. This research is also motivated by the importance of HR quality to achieve company goals and project success, as well as the need to evaluate existing HR management policies and practices. This research utilizes an independent study approach which allows the researcher to expect that the results of the research will provide practical advice on how to improve the effectiveness of human resource management in business and provide information to other construction companies. Consequently, this research enhances academic knowledge of HR management and helps the construction industry by improving employee productivity and satisfaction.

The protection of heirs' rights to digital assets in Indonesia is becoming increasingly important as digital technology usage grows. Digital assets, including social media accounts, emails, digital files, and cryptocurrencies, present new challenges in inheritance law due to their unique nature. This article discusses how heirs' rights to digital assets can be effectively regulated within the existing legal framework. The main challenges include access and control issues, an incomplete legal framework, and rapid technological advancements. Proposed solutions include updating legal regulations, collaborating with digital service providers, enhancing digital literacy, and developing supportive systems and services. With these measures, it is hoped that heirs' rights to digital assets can be well-protected, providing legal certainty and ensuring that digital assets are not lost or misused.

Land ownership disputes are a common issue in Indonesia, particularly considering that land is a highly valuable asset for the community. Conflicts related to land ownership not only impact individuals but can also trigger disputes involving communities and families. The Certificate of Ownership Rights (SHM) serves as legal proof of land ownership and plays a crucial role in resolving disputes. This study aims to analyze the evidentiary strength of SHM in resolving land disputes in Bondowoso Regency. By using normative legal research methods, this study explores the role of SHM within the context of Indonesia's positive law and how this certificate is applied in dispute cases. The findings indicate that SHM possesses strong evidentiary power in resolving land disputes, provided its validity is recognized and supported by effective law enforcement.