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.

This research seeks to explore the significance and impact of fiqh muamalah as the foundation of Islamic business ethics in addressing the challenges of the modern economy. In the dynamic world of business, principles such as honesty, justice, and social responsibility are essential for building an ethical and sustainable economic system. The research method used is a literature review with a descriptive approach, analyzing both classical and contemporary sources related to fiqh muamalah. This study highlights how Islamic values can be applied in the context of digital economics, e-commerce, fintech, and corporate social responsibility. The findings indicate that fiqh muamalah remains relevant and can serve as an ethical foundation for modern business practices. Sharia principles offer moral guidance for entrepreneurs in balancing material and spiritual aspects. Keywords : fiqh muamalah, islamic business ethics, modern economics

The rapid development of information and communication technology demands the education sector to strengthen digital literacy, particularly in mastering computer networks. Observations at SMK Taruna Bakti Baturraden revealed that 10th-grade students face difficulties in understanding basic network concepts such as topology, hardware, IP addresses, and the use of Cisco Packet Tracer. This study aims to measure the effectiveness of interactive teaching methods in improving students' understanding. The activities were carried out through stages including observation, module preparation, delivery of interactive materials, and evaluation. The learning process involved participatory presentations, discussions, and hands-on simulations. Evaluation was conducted using quizzes and student reflections. The results showed a significant increase in students' understanding of networking concepts and enthusiasm in learning network technologies. Furthermore, the activity enhanced students' digital literacy through a practical approach and the use of simulation applications. These findings indicate that interactive teaching methods are effective in improving computer network comprehension and can serve as a replicable digital literacy-based learning model in other vocational schools.

This study aims to determine the effect of work-life balance and work discipline on the loyalty of elementary school teachers in Samarinda City District. To achieve this goal, this study uses a quantitative approach involving 93 responded as a samples. Data collection techniques are carried out through observation, as well as distributing questionnaires to teachers. The data collected were analyzed using descriptive statistics. The results of the studies indicate that work-life balance and work discipline have a positive influence on the loyalty of elementary school teachers in Samarinda City District.

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.

Rendahnya pembiasaan perilaku hidup bersih dan sehat (PHBS) pada anak usia 5-6 tahun menjadi salah satu masalah utama di PAUD, termasuk di TK Baiturrahman Kabupaten Gowa. Observasi menunjukkan perilaku kurang baik seperti membuang sampah sembarangan dan rendahnya kesadaran mencuci tangan, meskipun kampanye kesehatan telah dilakukan. Penelitian ini bertujuan untuk mengetahui pengaruh pembelajaran menjaga kebersihan lingkungan terhadap PHBS anak usia 5-6 tahun. Penelitian ini menggunakan desain eksperimen non-ekuivalen group test dengan pendekatan kuantitatif, melibatkan kelompok eksperimen yang diberikan intervensi pembelajaran kebersihan lingkungan dan kelompok kontrol. Teknik purposive sampling digunakan dengan jumlah sampel 10 anak, dibagi menjadi dua kelompok: 5 anak eksperimen dan 5 anak kontrol. Data dikumpulkan melalui observasi langsung dan dokumentasi. Uji Paired Sample t-Test digunakan untuk analisis data. Hasil menunjukkan rata-rata pre-test kelompok eksperimen 32.7 dan post-test turun menjadi 8.4, mencerminkan peningkatan kebersihan. Kelompok kontrol memiliki pre-test 33.6 dan post-test 8.4, dengan sedikit perubahan. Uji t independen menunjukkan perbedaan signifikan (pre-test: t = 10.52, p = 4.09 × 10??; post-test: t = 10.90, p = 2.32 × 10??). Hasil ini menunjukkan pembelajaran kebersihan yang terstruktur efektif meningkatkan PHBS anak. Keterlibatan orang tua, guru, dan teman sebaya direkomendasikan untuk mendukung kebiasaan PHBS.

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.

This study aims to examine the implementation of kinesthetic and visual-spatial intelligence learning in early childhood. The background of this research is the importance of developing multiple intelligences in early childhood, especially kinesthetic and visual-spatial intelligence which often receive less attention in formal learning. The research methods used include limited participatory observation, in-depth interviews with teachers, and documentation of children's work and lesson planning documents. The results of the research at TKIT Siti Khadijah show that the learning activities designed consistently support the development of children's multiple intelligences. A case study of a child named Abbil showed significant progress in visual-spatial intelligence through coloring activities, assembling lego blocks, and basic introduction to visual programming. In the kinesthetic aspect, Abbil showed good body coordination through morning exercises and traditional games such as engklek, as well as social-kinesthetic skills in group games. This study concludes that developing kinesthetic and visual-spatial intelligence through a holistic and fun learning approach can help children reach their full potential.

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.