Education is an essential component in an individual’s life which plays a role in providing self-development, determining the future, and forming national identity. In the educational process, reading skills are an important aspect because reading is the key to gaining knowledge. A high interest in reading will encourage students to learn independently and broaden their horizons. However, interest in reading is often influenced by internal factors such as understanding the benefits of reading, and external factors such as the social environment and the availability of learning media.  Games Book-based learning media is one solution to increase students’ reading interest. This media combines game elements with learning, creating an interactive and fun learning atmosphere. Games Books are also able to stimulate creativity, increase learning motivation, and support collaborative learning. In its implementation, this media is designed to attract students’ attention with educational games such as mazes, puzzles, puzzles and other games. As a result, the use of this media has proven to be effective in increasing students’ reading interest. This research aims to explore the potential of using Games Books in increasing students’ reading interest, especially at the elementary school level. With a creative educational approach, it is hoped that this media can make a positive contribution to the learning process, support the achievement of educational goals, and create meaningful learning experiences.
 

There are Lowest Balance, Average Balance and Daily Balance methods for calculating savings interest. The effect on PPh article 4 (2) if interest up to IDR 240,000 per month is subject to a 0% tax rate, more than IDR 240,000 per month is subject to a 10% tax rate and the effect on accounting calculations for Calculation of Business Results and Balance Sheet. The sampling technique uses the quota sampling method. Researchers determined a sample of 10 members with the criteria that members had voluntary savings of more than IDR 4,000,000. Data was obtained through interviews and documentation. From the research results, the Lowest Balance method produces interest expenses of IDR 2,003,844, Average Balance IDR 2,115,324, Daily Balance IDR 2,171,589. Of the 10 members sampled, the Lowest Balance method produces PPh article 4 (2) IDR 151,121, Average Balance IDR 151,537 and Daily Balance IDR 178,992. With details of the Lowest Balance and Average Balance methods, 6 members are subject to a PPh rate of 4 (2) 0% and 4 members are subject to a PPh rate of 4 (2) 10%. Meanwhile, for the Daily Balance method, 5 members are subject to a 0% PPh 4(2) rate, and the remaining 5 members are subject to a 10% rate. The Lowest Balance Method should be applied because it produces the smallest interest expense seen in 2021 PT Gudang Garam Tbk Former Employee Cooperative. East Java's "Sekar" suffered losses. By applying the Lowest Balance method, the losses incurred will not increase.