This study aims to examine: 1) the difference in the increase of entrepreneurial interest among students using films as a teaching media in the Creative Products and Entrepreneurship subject, 2) the difference in the improvement of learning outcomes among students using films as a teaching media in the Creative Products and Entrepreneurship subject, and 3) the effectiveness of films in enhancing both entrepreneurial interest and learning outcomes in the Creative Products and Entrepreneurship subject. This research follows a quantitative approach with a quasi-experimental design. The study population consists of eleventh-grade students at SMKN 1 Salatiga from vocational programs in beauty, fashion, and culinary arts. A simple random sampling method was employed to select the sample. The experimental group was exposed to films as a teaching media, while the control group did not receive this treatment. Data on learning outcomes were gathered through written tests, and data on learning interest were obtained through closed questionnaires. The findings of this study are as follows: 1) a noticeable difference exists in the entrepreneurial interest between students who used films as a media and those who did not, 2) there is a significant difference in the improvement of learning outcomes between students who used films and those who did not, and 3) films have proven to be effective in improving both entrepreneurial interest and learning outcomes in the Creative Products and Entrepreneurship subject at SMKN 1 Salatiga.

This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Nazir as the party who received the mandate to receive and manage waqf land faced several problems related to waqf land. These problems are that the waqf land has not been certified, the waqf land is in dispute, the waqf land has been lost/controlled by another party. This problem occurs because the practice of waqf land is carried out verbally on the basis of mutual trust, the waqf pledge has not been made before PPAIW, the waqf pledge deed has not been processed, the waqf land has not been registered, and the waqf land has not been utilized according to the waqf pledge. Through community service activities, Nazir's capacity was increased through literacy in land waqf law. Legal literacy includes the land waqf process and waqf land registration. The legal act of donating land must be carried out according to the Waqf Law, carried out before an authorized official and the waqf land is registered at the Land Office. The waqf pledge must be made in front of the Waqf Pledge Deed Registrar to be recorded in the Waqf Pledge Deed. The Waqf Pledge Deed is written evidence in land registration at the Land Office, as the basis for issuing a Waqf Land Certificate. Waqf Land Certificates are issued to create legal certainty and legal protection for land waqf. The regulation of land waqf in the Waqf Law and its implementing regulations further confirms waqf as an important and useful institution for efforts to realize community welfare, in line with the goals of state life.

Based on the official announcement from the Financial Services Authority (OJK) as the regulatory body, the Public Accounting Firm Anderson and Partners was issued an administrative sanction in the form of a one-year suspension of their registration from the date the letter was issued. The ethical violations committed by Public Accountant Anderson Subri from Anderson and Partners highlight the importance of applying professional ethics in the audit process of financial statements. This case also demonstrates the critical need for compliance with OJK regulations for registered Public Accountants and Public Accounting Firms. One of the key violations involved non-compliance with regulations regarding the conformity of transactions with applicable laws, which could lead to potential errors in the presentation of financial information. Ethics serve as a moral guide that ensures external auditors perform their duties in accordance with professional standards. This case underscores that adherence to professional codes of ethics is a crucial aspect for public accountants.

This study seeks to examine the role of responsibility accounting in cost control, with a focus on cost centers. Responsibility accounting helps organizations control costs by assigning cost responsibility to each cost center manager. Through this system, costs incurred can be monitored, controlled and reported accurately. This study uses a literature review method from various empirical studies that examine The implementation of responsibility accounting in the responsibility accounting process is underway public and private sectors. The results of this study indicate that the implementation of responsibility accounting is effective in cost centers is able to increase operational efficiency and minimize budget deviations. However, challenges in separating controlled and uncontrolled costs as well as limited organizational structures in some companies are still obstacles to the effectiveness of cost control. This study highlights the importance of cost segregation and active management participation in budgeting to improve cost center performance.

This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ??in business and accounting practices. Thus, strengthening these values ??in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.

Penelitian ini bertujuan untuk menganalisis faktor penyebab rendahnya minat belajar siswa kelas IX pada mata pelajaran matematika di SMPN 1 Enam Lingkung. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Narasumber wawancara terdiri atas 9 orang dengan 3 orang siswa kelas IX yang nilai matematikanya rendah sekaligus bertindak sebagai objek penelitian, 3 orang tua siswa, 2 guru wali kelas dan 1 orang guru BK. Dalam pengambilan data peneliti melakukan observasi langsung dan wawancara. Setelah mendapatkan hasil dari wawancara, peneliti mendapatkan bahwa faktor rendahnya minat belajar siswa kelas IX pada mata pelajaran matematika, diantaranya: (1) tidak cukupnya waktu istirahat siswa, (2) kurangnya motivasi belajar siswa, (3) siswa tidak tertarik terhadap matematika, (4) adanya 2 kegiatan sekaligus yaitu sekolah dan pesantren, (5) adanya pengaruh dari efek pasca covid-19 atau pembelajaran daring.

This article aims to examine the principle of French religion being secular, or laïcité. France adopted this principle in 1905. This principle separates religious and state affairs, including state interference in religious worship. This principle also aims to protect the freedom of French people to adhere to or not adhere to religion and prevent religion from entering state institutions, one of which is education. The method used in this research is library research, namely a method of collecting data by understanding and studying theories from various literature related to the research.

The rise of digital-based financial service platforms that help MSMEs as a sales transaction tool has many benefits for MSMEs, one of which is making it easier to prepare financial reports based on EMKM SAK because the digital payment system is able to store sales recaps accurately. The use of financial service platforms is also used by several MSME players in Lakarsanti District, Surabaya. For this reason, the author's aim is to analyze whether the use of digitalization of the payment system affects the preparation of financial reports in MSMEs in Lakarsantri District. Qualitative research with descriptive analysis methods. Also, semi-structural interviews were conducted with MSME business actors in Lakarsantri District. The results of this research are that many MSMEs in Lakarsantri District already use digital payment systems, but there are still many MSMEs that do not prepare financial reports. There are MSMEs that carry out simple financial records manually, only recording income and expenditure information, which is far from following EMKM SAK. And several MSMEs that have used digital payment systems and carried out simple financial records have felt helped by accurate transfers and transaction recaps.