Therefore, it is very important to develop and educate children so that children can improve their English skills and be able to understand English well. Reading is a basic skill that can help children to succeed in academic and non-academic fields in the future. The purpose of this study was to test the effectiveness of reading aloud in improving children's pre-reading ability, as well as applying the strategy of learning to read aloud in education in RA Darul Falah Ketanggen. In this study, the research uses pre experimental design research method in which the research will involve experimental groups and intervene at the time of research in the form of one group pretest post test design. The location of the study was conducted in Ra Darul Falah Ketanggen. Sampling using non-Probability Sampling with purposive sampling technique based on Yamane formula. The number of samples in the study was 28 respondents. Data collection is done by using questionnaires or questionnaires. The data were analyzed using Shapiro-Wilk normality test, t test, and N-Gain test. The results of statistical calculations using SPSS, show that reading aloud has an impact on the pre-reading ability of children aged 4-5 years with a black t value of 63.95 > t table 0.374. And read aloud effectively in improving children's pre-reading ability with N-Gain test results from this study is 77%. And there was an increase of 51.68 points in the posttest value compared to the pretest value.

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.

<p class="Default"><strong>ABSTRACT</strong></p><p class="Default"><em>This study aims to determine the effect of the current ratio, return on equity, and firm size on firm value. The population of this study is pharmaceutical sub-sector companies listed on the IDX for the 2017-2021 period. Samples taken using the purposive sampling method resulted in 8 companies and 40 data. The analytical model used in this study is a multiple linear regression model. Data processing and analysis using multiple linear regression analysis using the SPSS version 25 application. The results of this study found that the current ratio, return on equity, and company size did not have a significant effect on firm value in pharmaceutical sub-sector companies listed on the IDX in 2017-2021.  </em></p><p class="Default"><strong><em>Keywords</em></strong><em>: Current Ratio; Return On Equity; Firm Size; Firm Value;</em><em></em></p>

Many factors cause the issue of fertilizer subsidies. One of them is about the implemented system has not been running optimally. The Farmer Card is an innovation to obtain subsidized fertilizers. The innovation has many obstacles, including the lack of awareness and knowledge of farmers’ human resources (HR) in understanding the innovations’ usefulness. The study’s objective was to determine the factors influencing the acceptance of the Farmer Card based on the Technology Readiness and Acceptance Model (TRAM). Primary data were gained from the farmers by taking a simple random sampling method using the Hair formula for as many as 115 farmers using Farmer Card in Kabupaten Sumenep. The data were analyzed using the quantitative descriptive method through the Partial Least Square (PLS) technique. The study’s objective was to determine the effect of optimism, innovativeness, discomfort, insecurity, perceived usefulness, and perceived ease of use on behavioral intention to use in technology readiness with a p-value of 0.000 (<0.05). The test results show that the variables of optimism (H1 and H2), discomfort (H5), perceived usefulness (H9), and perceived ease of use (H10) have a significant effect on behavioral intention to use Farmer Card. Testing the effect of innovativeness (H3 and H4), discomfort (H6), and insecurity (H7 and H8) showed a p-value of 0.091; 0.259; 0.127; 0.853; 0.385 (> 0.05) means that it has no significance. For the Farmer Card program to be successful, it is recommended to enhance cooperation further and shared views among the farmers and stakeholders.

This study was done to determine the impact of the restaurant tax on Magelang Regency's local revenues. In 2010-2020, the descriptive quantitative approach is utilized to analyze restaurant tax target data, restaurant tax revenue realization data, and local revenue realization data. The research data consist of primary data in the form of notes on financial records and secondary data collected from BPPKAD Magelang Regency via observation, interviews, and documentation. The analysis reveals that the amount of efficacy of restaurant tax realization in 2010-2020 fluctuates significantly, with the maximum level of effectiveness occurring in 2014 at 148.49 percent. 2011 was the year with the lowest restaurant tax effectiveness, at 96.75 percent. The 2019 fiscal year had the biggest contribution to municipal revenue from restaurant tax at 4.54 percent, while the 2010 fiscal year had the lowest contribution at 1.92 percent.
 

Penelitian ini dilakukan di Premium Plus Laundry Cabang Mulawarman Semarang. Penelitian ini bertujuan untuk mengidentifikasi kekuatan dan kelemahan (lingkungan internal) serta peluang dan ancaman (lingkungan eksternal) usaha Premium Plus Laundry Cabang Mulawarman, Semarang. Penelitian ini menggunakan metode Kualitatif dengan teknik pengumpulan data yang terdiri dari wawancara, observasi dan dokumentasi. Tenik analisis yang digunakan yaitu triangulasi sumber, medote dan narasi data. Pemilihan informan didasarkan pada prinsip kesesuaian dan kecukupan. Sebanyak 6 orang informan dalam penelitian ini. Hasil penelitian menunjukkan kekuatan usaha terdiri dari adanya segmentasi pasar yang baik, kualitas pelayanan yang memuaskan, desain packaging yang praktis, pelayanan tambahan (Parfum premium), distribusi gratis, lokasi strategis. Sedangkan kelemahan usaha tersebut antara lain pengetahuan teknologi kurang, SDM tidak memadai, distribusi tidak tepat, dan efesiensi waktu kurang. Peluang usaha terdiri dari lokasi usaha yang strategis, networking, perkembangan teknologi, berubahnya gaya hidup masyarakat, perubahan cuaca.Selanjutnya ancaman usaha tersebut terdiri dari tingkat persaingan tinggi dan loyalitas konsumen rendah.  Kata Kunci: Kekuatan, Kelemahan, Peluang, Ancaman