World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

The growth of fashion UMKM in Indonesia through digital marketplace platforms has made a major contribution to the national economy, especially in job creation and developing creative product exports. However, this development also presents new challenges in the field of taxation, especially after the enactment of Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). This study aims to analyze the principle of tax fairness for fashion UMKM operating through marketplaces, reviewed from a normative legal approach. The appointment of the market as a VAT collector and the continued implementation of Final Income Tax raises the potential for a double burden and inconsistency with the principles of vertical and horizontal justice in taxation. The results of the study show that the regulations in the Law on HPP do not fully reflect justice, legal certainty, and legal benefits, and risk pushing UMKM towards informality. Therefore, it is necessary to adjust technical policies that are more proportional to the capacity of UMKM actors, in order to realize an inclusive and equitable taxation system.

Background: Providing complementary foods too early for infants under 6 months of age is an indicator that the mother has failed to provide exclusive breastfeeding, which has an impact on the low coverage of exclusive breastfeeding. The purpose of this study was to determine the relationship between maternal knowledge and attitudes towards providing complementary foods for infants under 6 months of age in the Kawatuna Health Center Work Area, Palu City.Method: This type of research is descriptive research. The method used is a descriptive correlational method which is a study that is directed to explain the relationship between two variables. Namely the independent variable with the dependent variable. The number of samples is 26 using the Slovin formula. Data collection uses a questionnaire.Results: The results of the study showed that 26 respondents. Mothers with good knowledge were 6 respondents (26.0%) in good maternal attitudes where maternal knowledge is an important aspect of good growth and development and mothers with good knowledge about maternal attitudes will fulfill the provision of Complementary Food for Breast Milk Well while mothers with less knowledge were 7 respondents (49.7%).Conclusion: This study states that there is a relationship between knowledge and attitudes of mothers regarding the provision of Complementary Foods in the Kawatuna Work Area. The results of the chi square test analysis show that the P value = 0.000 because the P value ? 0.05 then Ha is accepted and H? is rejected, meaning that there is a relationship between knowledge and attitudes of mothers.

The role of the village government in improving the quality of administrative services at the village office is part of an effort to realize professional public services that focus on community satisfaction. The village government acts both as a policymaker and a service provider, responsible for delivering an orderly, fast, and transparent administrative system. This research was conducted at the Tenilo Village Office in Tilamuta District. This study aims to determine the extent of the village government's role in improving the quality of administrative services at the Tenilo Village Office, Tilamuta District, Boalemo Regency. This study uses a qualitative research approach. Data collection techniques include observation, interviews, and documentation. The data sources consist of both primary and secondary data. The data analysis technique used is descriptive qualitative analysis, which includes data reduction, data presentation, and conclusion drawing. The research findings at the Tenilo Village Office in Tilamuta District indicate that the government has played an active role in enhancing the quality of administrative services. However, there are still several inhibiting factors in improving service quality. Internal factors include: (1) inadequate service facilities, (2) limited skills and capabilities, and (3) budget constraints. Meanwhile, external challenges involve: (1) lack of community participation.

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.

The context Socio Scientific Issue (SSI) for learning is not only a global issue. Local environmental problems have a higher relevance to students' knowledge in learning. This study aims to analyze the potential and impact of crab peelings household industry waste in Rembang Regency and its potential as a SSI context in Science Learning. A descriptive qualitative research method was used in this study. Data collection was conducted using interviews, observation, and literature study. The results showed that the waste of the crab peeling has the potential to be utilized, including as an ingredient for making petis, natural food flavors, sources of calcium and phosphorus in food, ingredients for making organic fertilizers, corrosion bio inhibitors, fish and shrimp feed, metal adsorbents, food preservatives. Crab waste that is not managed properly harms the environment and society including odor contamination, contamination of groundwater and surface water, and as a breeding ground for flies and bacteria which has a serious impact on public health. The environmental problems caused by the waste from the crab peeling household industry in Rembang Regency are controversial social problems, with no immediate solution and require consideration of various factors, such as moral, ethical, cultural, traditional, economic, political, and environmental, and require scientific understanding and community agreement for resolution. Therefore, the study of this matter has the potential to be raised as an SSI context in science learning.

Seed dormancy is one of the main factors that inhibit the process of germination and plant growth. This study aims to study the effectiveness of using gibberellic acid (GA3) in maintaining the dormancy of rice seeds (Oryza sativa L.) Mekongga variety to increase germination. In this study, Mekongga rice seeds that experienced dormancy were given GA3 treatment with various concentrations. 0.25 ppm, 0.50 ppm, and 0.75 ppm with 24- and 48-hour immersion. The parameters measured include germination percentage, maximum growing potential, dormancy intensity, and sprout length. This research uses a quantitative approach with experimental methods. This study was carried out using a factorial pattern Group Randomized Design (RAK), which consisted of two factors, namely four levels of soaking using three differences in GA3 concentration and one control (aquades) and two levels of seed immersion, namely 24 and 48 hours. The results showed that GA3 treatment in combination concentration treatment had an influence on observation parameters, and there was the best concentration, namely a concentration of 0.25 ppm in 48-hour soaking capable of producing the highest germination of 96.25%, maximum growth potential reaching 98.5% with a dormancy intensity value of 1.5%.

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.

This research aims to analyze the effect of implementing digital marketing on the income level of ikat weaving MSMEs in Sikka Regency. The method used in this research is a quantitative method. The population in this research is MSME actors in the Sikka Regency area with a sample size of 70 ikat weaving actors. The sampling technique used a saturated sample technique with a sample size of 70 respondents. In this research, the type of data used is primary data. The data collection procedure uses a questionnaire which is measured using a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and R2 coefficient of determination tests. The research results show that: (1) digital marketing (x) has a significant effect on income levels (y).

The objectives of this research are: (1) To produce an e-module accounting module to improve the learning achievement of SMAS Regina Pacis Bajawa students. (2) Examining the feasibility of accounting e-modules to improve the learning achievement of SMAS Regina Pacis Bajawa students. (3) Examining the effectiveness of the accounting e-module in improving the learning achievement of SMAS Regina Pacis Bajawa students.This type of research is research and development research with the ADDIE model. With an experimental trial design using a pre-test – post-test model. The test subjects in this research were class XI IPS D SMAS Rergina Pacis Bajawa. Product suitability is tested by media experts, material experts, learning practitioners, namely teachers, and media users, namely students. Data collection was carried out using observation, interviews, questionnaires and tests. The data collection instruments used were interview guides, expert validation questionnaires, teacher response questionnaires, student response questionnaires, and accounting questions as an information system. Development products are assessed based on the appropriateness of media design and learning materials. The feasibility of the resulting learning media was analyzed using a conversion of 4 eligibility criteria, namely very good, good, poor and very poor.Results of the research (1) An accounting e-module with a book creator has been developed to improve student learning achievement. (2) The accounting e-module with book creator was assessed in the very appropriate category by media experts with a score of 91.66%, a score of 84.61% in the very appropriate category from material experts, a score of 100% in the very appropriate category from teachers and a score of 87 .14% in the very feasible category was obtained from student assessments. (3) E-module accounting module with book creator can improve the learning achievement of Regina Pacis Bajawa High School students. It can be seen that there is an increase in the average student score from the pretest of 57.18 to 85.78 in the posttest.