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.

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

Acne is a skin condition that usually appears on the face, neck, chest and back. Acne occurs when oil glands become overactive causing skin pores to clog. Soursop leaf is a type of natural ingredient that contains tannins, alkaloids, saponins, and flavonoids which function as antibacterials. This study aims to provide scientific data regarding the utilization of soursop leaf extract in facial wash preparations used as an antibacterial for Propionibacterium acnes. With concentration variations of 1%, 3% and 5%, the preparation test included pH test, homogeneity test, viscosity test, high foam test and antibacterial test. The results of this study showed that the pH test ranged from 4.5-6, the preparation was homogeneous, the viscosity was 0.82-1.91 cps, the foam height was 75-80% and for the antibacterial test of all concentration variations it did not have antibacterial inhibition due to two factors, biological factors and chemical factors. The conclusion in this study was that variations in the concentration of the ethanol extract of soursop leaves had no anti-bacterial inhibition against facial wash preparations of the ethanol extract of soursop leaves.
 

The reproductive organs are a highly sensitive area that requires careful hygiene and care, especially among adolescent girls who are susceptible to reproductive health issues such as vaginal discharge. One key preventative measure is consistent personal hygiene practices, particularly in maintaining vaginal hygiene. This practice is crucial to ensuring the area remains healthy, balanced, and free from infectious agents that can cause abnormal vaginal discharge or other health issues if left untreated or neglected. The primary objective of this community service initiative was to raise awareness and understanding of the importance of maintaining reproductive organ hygiene and health among adolescent girls. This activity was implemented and executed in two main phases. The first phase included an educational session delivered by fourth-semester nursing students, focusing on the importance of personal hygiene and reproductive health for adolescent girls. The second phase included an open discussion forum where participants were encouraged to ask questions, share experiences, and clarify their understanding of the material presented. The results showed a positive response from the participants. Most of them demonstrated increased awareness and understanding of reproductive hygiene and expressed their intention to consistently integrate proper care practices into their daily routines. This suggests that educational interventions, particularly those involving interactive communication, are effective in increasing knowledge and fostering health-conscious behaviors among adolescents. In conclusion, this program successfully contributed to improving participants' knowledge and attitudes in maintaining reproductive health, which is important for their overall well-being and long-term disease prevention efforts.

The purpose of writing this review article is to analyze the formulation and evaluation of the use of various additives in effervescent tablets. The method used is a literature review taken from journals and other relevant research results regarding the formulation and evaluation of additives in various types of effervescent tablets. The purpose of this analysis is to provide a summary of relevant publications and to improve current understanding in this field. The importance of the formulation and evaluation of additives in effervescent tablets cannot be ignored, because it is a crucial aspect in product development. Decisions in the use of additives must consider the objectives to be achieved, the desired physical characteristics, product stability, and the level of consumer acceptance. With a deep understanding of this formulation and evaluation, we have the potential to produce high-quality effervescent tablets. Variations in additives can also provide different taste and texture characteristics, which of course can affect consumer acceptance.
 

Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

In the era of globalization and rapid technological development, critical and creative thinking skills are important competencies that must be possessed by students to face real-world challenges. The learning strategy for improving thinking ability (SPPKB) is a learning approach that focuses on developing students' thinking skills through the analysis of facts or experiences and active problem solving. This learning model involves stages of onboarding, experience tracking, problem confrontation, inquiry, accommodation, and transfer to guide students to discover concepts independently and apply noble values such as honesty. In addition, this strategy demands active student involvement, increased motivation, and the use of technology and discussion methods to create a conducive learning environment. Although it has advantages in developing critical thinking skills, this strategy also faces challenges such as the need for sufficient time and the readiness of teachers and students in its implementation. With the right implementation, this learning strategy can increase students' thinking potential optimally and is relevant to the demands of modern education.

This study aims to explore the importance of learning media in increasing students' interest and motivation to learn at SDN Pasirbatang. The method used is descriptive qualitative with semi-structured interviews as the main instrument. The results show that varied, creative, and innovative learning media, such as videos, interactive apps, and other aids, can significantly increase students' interest and motivation to learn. Teachers at SDN Pasirbatang implement technology-based learning strategies and methods such as Problem-Based Learning (PBL) and Cooperative Learning to create an interesting and relevant learning atmosphere. However, limited facilities, technology constraints and senior teachers' lack of skills in using technology are the main challenges. Solutions implemented include individualized approaches, learning media innovation, and student empowerment in media making. Based on the questionnaire results, 82% of students supported the use of learning media, showing the effectiveness of visual and interactive media in improving students' understanding and participation. This research confirms the importance of the role of teachers in utilizing learning media to create more meaningful, effective, and efficient learning, so as to improve the quality of education in primary schools, especially in areas with limited facilities.

This research focuses on the application of the Teams Games Tournament (TGT) learning model to enhance student participation at SMAN 6 Pandeglang. This topic is significant because many students exhibit low engagement in collaborative learning environments. TGT, as a cooperative model, involves students in competitive games that encourage their active involvement. The research employs a qualitative descriptive method, following five steps of TGT implementation: information delivery, team formation, games, tournaments, and group awards. The findings indicate that the application of the TGT model successfully improved student participation and motivation. Students reported feeling more engaged and enthusiastic during the learning process. In conclusion, the TGT model is effective not only in increasing student participation but also in fostering 21st-century skills such as collaboration and communication.
 
 

This study aims to examine the application of the Hungarian method in solving assignment problems based on linear programming, particularly in optimizing work time allocation. Through a literature review of 15 research articles, it was found that the Hungarian method consistently proves effective in improving work efficiency, reducing time waste, and optimally matching resources with appropriate tasks. These studies reported reductions in work time ranging from 3 to 663 minutes after applying the method, depending on the complexity and context of each case. Additionally, integrating the Hungarian method with software tools such as POM-QM and LINGO further accelerates the optimization process. The findings indicate that the Hungarian method is a practical, flexible, and relevant mathematical approach across various sectors, supporting operational decision-making in an objective and efficient manner.