Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

The millennial generation that now dominates the world of work tends to prioritize work flexibility and compensation to improve their performance in the work environment. Work flexibility is considered as one of the important factors that can improve employee productivity and performance. Fair and competitive compensation is also a crucial aspect in motivating employees to achieve optimal performance. This study aims to determine the effect of work flexibility and compensation on the performance of millennial generation employees in insurance companies in Indonesia. This study is a quantitative study by distributing questionnaires using a Likert scale with a sample of 198 millennial generation employees in insurance companies spread throughout Indonesia. The data that has been collected will be analyzed using multiple linear regression analysis tools to test the influence between variables through the IBM SPSS 26 application. The results of this study support the proposed hypothesis, namely that work flexibility has a positive and significant effect on employee performance and compensation has a positive and significant effect on employee performance. The findings of this study provide implications for company management in designing work flexibility policies that provide freedom for employees to determine their start and finish hours, so that optimal employee welfare and performance are created. 

This research aims to analyze the contribution of education based on emotional intelligence (EQ) and spiritual (SQ) in facing the challenges of the digital era in Indonesia. The focus of the research is to understand how an educational approach that integrates EQ and SQ can help students develop relevant skills amidst rapid technological developments and social change. The research method used was qualitative with a literature study approach. The data obtained was analyzed thematically to identify patterns and impacts of the application of EQ and SQ in the context of digital education. The research results show that EQ and SQ-based education plays an important role in forming strong and adaptive student characters in the digital era. The integration of EQ helps students manage emotions, increase empathy, and build positive social relationships, while SQ strengthens spiritual values ??that encourage the formation of responsible and ethical attitudes. This combination not only helps students deal with digital distractions, but also improves collaboration and creativity skills. Thus, EQ and SQ-based education is considered an effective solution for creating a generation that is not only intellectually intelligent, but also has the emotional and spiritual maturity needed to compete in the digital era.

This research aims to analyze the contribution of education based on emotional intelligence (EQ) and spiritual (SQ) in facing the challenges of the digital era in Indonesia. The focus of the research is to understand how an educational approach that integrates EQ and SQ can help students develop relevant skills amidst rapid technological developments and social change. The research method used was qualitative with a literature study approach. The data obtained was analyzed thematically to identify patterns and impacts of the application of EQ and SQ in the context of digital education. The research results show that EQ and SQ-based education plays an important role in forming strong and adaptive student characters in the digital era. The integration of EQ helps students manage emotions, increase empathy, and build positive social relationships, while SQ strengthens spiritual values ??that encourage the formation of responsible and ethical attitudes. This combination not only helps students deal with digital distractions, but also improves collaboration and creativity skills. Thus, EQ and SQ-based education is considered an effective solution for creating a generation that is not only intellectually intelligent, but also has the emotional and spiritual maturity needed to compete in the digital era.

This research aims to analyze the comparison of character education system curricula in Indonesia and Malaysia, with a focus on the approach, implementation and effectiveness in shaping students' moral values ??and character. The aim is to identify similarities and differences between the two education systems, as well as provide recommendations for improving the quality of character education in Indonesia. The research method used is a literature study with a qualitative approach. The research results show that Malaysia integrates character education through special subjects such as Islamic and Moral Education, while Indonesia emphasizes the integration of character values ??in all subjects through the 2013 Curriculum. However, both countries face challenges in implementation, such as a lack of teacher training and gaps between theory and practice. The research results also reveal that Malaysia places more emphasis on religious values ??and multiculturalism in character education, while Indonesia focuses on the values ??of nationalism and diversity. Nevertheless, both countries agree that character education plays an important role in forming a generation with noble and responsible morals. Recommendations from this research are the need to increase teacher training, strengthen collaboration between schools, families and communities, as well as develop a more contextual and applicable curriculum. By adopting best practices from Malaysia and adapting them to the local context, Indonesia can increase the effectiveness of character education in forming students who are not only academically intelligent but also have strong character.

Abstract. This study aims to explore the collegial collective relationship between BPK members and follow up on the results of the examination. The approach used is the descriptive qualitative research method. Data were collected through interviews with 8 auditors from the DIY Representative BPK. The interview was conducted to explore the perception of the BPK auditors regarding the collegial collective relationship between members and the follow-up to the results of the examination. The results of this study indicate that there is a collegial collective relationship between BPK members. Since the existence of a collegial collective relationship between BPK members, there is no longer domination of the BPK chairman in deciding a policy. Policies that are strategic and have a national impact will be decided jointly by all members of the BPK (team 9 or agency members). If consensus is not reached, a vote is held to seek the most votes. Regarding the follow-up examination, when the auditor and the review team find any deviations, the follow-up is carried out by giving a kind of management letter to the auditee. BPK's findings must be followed up by returning the amount of money found. If the finding exceeds Rp10,000,000 must be reported in the LHP.