Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

People with diabetes often experience ongoing anxiety due to concerns about possible complications. This condition can have a negative impact on physical, psychological, and social health. This anxiety can develop into depression. This study aims to determine the factors associated with the risk of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Working Area, Pidie Jaya Regency. The type of research used is analytical with a cross-sectional approach, while data analysis used univariate and bivariate. The population in this study amounted to 473 elderly people and the sample was 83 people with a purposive sampling technique. Based on the results of the study, it is known that the majority of respondents experienced a risk of severe depression (48.2%), there is a significant relationship between the level of family support (p value = 0.000), family function (p value = 0.000), and family role (p value = 0.000) to the level of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Work Area, Pidie Jaya Regency, so it can be concluded that family support, family function and family role are related to the risk of depression in elderly people with diabetes mellitus in the Bandar Baru Health Center Work Area, Pidie Jaya Regency.
 
 

This research aims to analyze the influence of scientific-based numeracy literacy teaching materials on students' motivation and higher order thinking abilities. This research is a quantitative research using a quasi-experiment method with a nonequivalent control group design. Sampling used purposive sampling technique. The instruments used were motivational questionnaire sheets and higher order thinking ability tests. The paired sample t-test was used to analyze the data. The findings indicate a significant difference in the average posttest scores between the experimental group and the control group, with a significance value of 0.000<0.005 and a mean difference of 18.06 (66.00 - 47.94) between the two groups. Additionally, the confidence interval for the difference ranged from -36.959 to -30.354. That there is a significant (real) difference between the average motivation score and higher order thinking abilities of students in the experimental class and the control class using of scientific-based numeracy literacy teaching materials. So with these results it can be concluded that the scientific-based numeracy literacy teaching materials has an effect on students' motivation and higher order thinking abilities.

This study aims to reveal and describe the learning strategy of Fiqh subjects in Datarbungur Elementary Madrasah. The main focus of the study covers three important aspects, namely the scope of Fiqh subject matter, the learning implementation process, and the achievement of student learning outcomes. The approach used is descriptive qualitative, with data collection techniques in the form of observation, interviews, and documentation, as well as data presentation supplemented with critical analysis. The results of the study indicate that the Fiqh learning strategy in Datarbungur Elementary Madrasah has been implemented well and efficiently. This is shown through several main indicators: first, Fiqh material covers the affective, cognitive, and psychomotor domains in a balanced and integrated manner; second, the learning process applies a constructivist approach that is able to increase active student participation and encourage deep understanding; third, student learning outcomes are classified as good because learning is carried out contextually and based on problem solving, relevant to students' experiences and daily lives.

This research is motivated by the existence of a new policy in the project program to strengthen the profile of Pancasila students in character education, in practice, namely to form Indonesian students who have basic competencies and behaviors that are in accordance with Pancasila values. In order for students to have national character in accordance with Pancasila and the 1945 Constitution, the government issued a project program to strengthen Pancasila student profiles to support the implementation of character education for elementary school students. This study uses a qualitative approach and descriptive method. Data collection techniques by means of interviews, observation, and documentation studies. Data analysis techniques by means of data reduction, data presentation, drawing conclusions and verification, and conducting data validity. The results of this study are 1) school program policies to develop character education are the realization of the school's vision and mission as well as project programs to strengthen the profile of Pancasila students. 2) the process of implementing the project to strengthen the Pancasila student profile based on the Kepmendikbudristek guidelines No. 56 of 2022 Guidelines for Implementing the Curriculum. 3) the obstacles faced are in terms of the family economy and the lack of facilities from schools. 4) efforts made in dealing with obstacles, namely by evaluating consistently, making modules, annual programs, semester programs adapted to programs that will be implemented in schools.

Aljabar memiliki peran penting dalam kehidupan sehari – hari di masyarakat, sebab aljabar memberikan metode untuk memecahkan persamaan dan mengekspresikan rumus yang lebih mudah (bagi mereka yang memahami konsepnya) daripada metode konvensional, yaitu menulis semuanya dalam kata-kata.Salah satu peran Aljabar dalam kehidupan sehari-hari adalah untuk menentukan harga jual dalam berdagang.Penerapan aljabar pada  perdagangan digunakan untuk menghitung besar kemungkinan keuntungan dan kerugian yang didapat, serta dapat menentukan jumlah modal yang dibutuhkan untuk membeli dan menjual barang tersebut. Teknik pengumpulan data yang digunakan pada penelitian ini adalah metode deskriptif, yaitu dengan mewawancarai narasumber yakni beberapa pedagang ayam geprek yang ada di wilayah kelurahan Gegerkalong. Adapun hasil dari penelitian ini bahwa mengenai metode yang dipakai oleh para pedagang untuk menentukan harga jual, para pedagang umumnya menggunakan cara yang sama yang didasarkan pada tiga faktor utama. Yaitu : berdasarkan harga kompetitor dan pasar ; penentuan harga secara dinamis ; dan menghitung harga dasar. Nyatanya para pedagang tidak menyadari bahwa metode yang mereka pakai adalah metode perhitungan aljabar. Hal ini disebabkan para pedagang yang kurang mengetahui dan memahami tentang materi aljabar.

This research is motivated by the lack of numeracy skills of 1-10 students at RA Al-Furqon. This study aims to determine how the planning, implementation and results of using the singing method using flash cards media to improve children's numeracy skills. This study uses a qualitative descriptive research method. Sources of data used through questionnaires, interviews, observations, documentation and literature studies. From the results of this study, it was concluded that the singing method through flash cards was proven to improve numeracy skills in group A children in RA Al Furqon, Ciamis Regency.